Istilah Istilah Akuntansi Dalam Bahasa I

Istilah-Istilah Akuntansi Dalam Bahasa Inggris
Istilah-Istilah Akuntansi Dalam Bahasa Inggris

Berikut ini adalah beberapa istilah dalam akuntansi dalam bahasa
Inggris untuk mempermudah kalian para pemula yang sedang
belajar akuntansi
A. Golongan Harta (Assets)

1.
a.
b.
c.
d.

Harta Lancar (Current Assets)
Kas
Piutang
Perlengkapan
... dibayar dimuka
- Asuransi dibayar dimuka
- Iklan dibayar dimuka

- Sewa dibayar dimuka
- Gaji dibayar dimuka

= Cash
= Account Receivable (A/R)
= Supplies
= Prepaid ...
= Prepaid Insurance
= Prepaid Advertaising
= Prepaid Rent
= Prepaid Salaries

2. Harta Tetap (Fixed Assets)
a. Gedung
= Building
b. Akumulasi Penyusutan Gedung
= Accumulated Depreciation of
Building
c. Tanah
= Land

d. Peralatan
= Equipment
e. Akumulasi Penyusutan Peralatan =
Accumulated
Depreciation of
Equipment
f. Kendaraan
= Vehicle
g. Akumulasi Penyusutan Kendaraan = Accumulated Depreciation of
Vehicle
-------------------------------------------------------------------------------------------

Golongan Utang(Liabilities)
1. Utang Jangka Pendek (Short Term Liabilities)
a. Utang Usaha
= Account Payable (A/P)
b. Utang Gaji
= SalariesPayable
c. Utang Listrik, Air, Telepon
= Utilities Payable

d. Pendapatan Diterma Dimuka
= Unearned Fees
e. Utang Sewa
= Rent Payable
f. Sewa Diterima Dimuka
= Unearned Rent
g. Utang Bunga
= Interest Payableh

.
2. Utang Jangka Panjang (Long Term Liabilities)
a. Utang Bank
= Loans
b. Utang Obligasi
= Bond Payable
------------------------------------------------------------------------------------------Golongan Modal(Capital)
a. Modal
b. Prive

= Capital/Equity

= Drawing/Withdrawl

Golongan Pendapatan (Revenue)
a. Pendapatan Jasa
= Fees Earned
b. Pendapatan Sewa
= Rent Income
Golongan Beban (Expenses)
a. Beban Akumulasi Penyusutan Peralatan
=
Accumulated
Depreciation Expense of Equipment
b. Beban Akumulasi Penyusutan Gedung
=
Accumulated
Depreciation Expense of Building
c. Beban Gaji
= Salaries Expense
d. Beban Asuransi
= Insurance Expense

------------------------------------------------------------------------------------------Istilah-Istilah Lain
a. Jurnal Umum
= General Journal
b. Buku Besar
= Ledger
c. Neraca Sisa
= Trial Balance
d. Jurnal Penyesaian
= Adjustment Journal Entries
e. Kertas Kerja
= Worksheet
f. Laporan Keuangan
= Financial Statement
g. Laporan Laba/Rugi
= Income Statement
h. Laporan Perubahan Modal
= Statement of Owner Equity
i. Neraca
= Balance Sheet
j. Jurnal Penutup

= Closing Entries
k. Jurnal Pembalik
= Revershing Entries