Istilah-Istilah Akuntansi Dalam Bahasa Inggris
Istilah-Istilah Akuntansi Dalam Bahasa InggrisBerikut ini adalah beberapa istilah dalam akuntansi dalam bahasa Inggris untuk mempermudah kalian para pemula yang sedang belajar akuntansi
A.Golongan Harta (Assets)
1. Harta Lancar (Current Assets)
a. Kas = Cash
b. Piutang = Account Receivable (A/R)
c. Perlengkapan = Supplies
d. ... dibayar dimuka = Prepaid ...
- Asuransi dibayar dimuka = Prepaid Insurance
- Iklan dibayar dimuka = Prepaid Advertaising
- Sewa dibayar dimuka = Prepaid Rent
- Gaji dibayar dimuka = 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
.
2. Utang Jangka Panjang (Long Term Liabilities)
a. Utang Bank = Loans
b. Utang Obligasi = Bond Payable
Golongan Modal(Capital)
a. Modal = Capital/Equity
b. Prive = 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
