Bagi yang sedang belajar akuntansi, dan ingin tahu sebutan istilah-istilah Akuntansi dalam Bahasa Inggris, baca artikel berikut ini.
Saat belajar akuntansi menggunakan Bahasa Indonesia, tentunya kita akan mendapatkan istilah-istilah tersebut dalam Bahasa Indonesia. Tetapi saat kita mencoba belajar menggunakan buku berbahasa Inggris, terkadang ada beberapa diantara kita yang kesulitan memadankan istilah dalam kedua bahasa tersebut.
Berikut ini daftar istilah akuntansi lengkap dalam bahasa Inggris seperti yang dikutip dari situs rumah-akuntansi.blogspot.co.id (link sumber tersebut lebih akurat dibandingkan yang lainnya):
Daftar Isi
A
Aktiva = asset
Aktiva bersih = net asset
Aktiva lancar = current assets
Aktiva tetap = fixed assets
Aktiva tetap berwujud = tangible fixed assets
Aktiva tetap tidak berwujud = intangible fixed assets
Akumulasi = accumulation
Akumulasi penyusutan = accumulated depreciation
Akumulasi penyusutan bangunan = accumulated depreciation of building
Akumulasi penyusutan kendaraan = accumulated depreciation of vehicle
Akumulasi penyusutan mesin = accumulated depreciation of machinary
Akumulasi penyusutan peralatan = accumulated depreciation of equipmen
Akun = account
Akuntansi = accounting
Akuntansi anggaran = budgeting
Akuntansi biaya = cost accounting
Akuntansi kemasyarakatan = social accounting
Akuntansi keuangan = financial accounting
Akuntansi manajemen = management accounting
Akuntansi pemerikasaan = auditing
Akuntansi pemerintahan = government accounting
Akuntansi perpajakan = tax accounting
Arus kas = cash flow
Asuransi bayar dimuka = prepaid insurance
B
Bangunan = building
Barang dagangan = merchandise
Barang siap jual = goods available for sale
Beban = expense
Beban administrasi dan umum = administrative and general expense
Beban asuransi = insurance expense
Beban bunga = interest expense
Beban dibayar dimuka = prepaid expense
Beban gaji = salaries expense
Beban iklan = advertise expense
Beban komisi = commission expense
Beban luar usaha = non operating expense
Beban pajak = tax expense
Beban penjualan = selling expense
Beban penyusutan = depreciation expense
Beban penyusutan kendaraan = depreciation expense of vehicle
Beban penyusutan peralatan = depreciation expense of equipment
Beban perlengkapan = supplies expense
Beban sewa = rent expense
Beban usaha = operating expense
Beban yang masih harus dibayar = accrued expensed
Biaya angkut pembelian = freight in/transportation in/carriage inward
Biaya angkut penjualan = freight out/transportation out/carriage outward
Bukti pembelian = purchase invoice
Bukti penjualan = sales invoice
Bukti-bukti dokumen = source of document
Buku besar = ledger
Buku besar pembantu piutang = account receivable subsidiary ledger
Buku besar pembantu utang = account payable subsidiary ledger
Buku besar tambahan/pembantu = subsidiary ledger
Buku besar umum = general ledger
Buku persediaan = stock ledger sheets
D
Debitur = debtor
Debet = debt
E
Efek/surat berharga = marketable securities
F
Faktur = invoice
H
Hak atas kekayaan = equities
Hak cipta = copyright
Hak perolehan = historical cost/at cost
Harga pokok penjualan (HPP) = cost of goods sold (COGS)
I
Iklan dibayar dimuka = prepaid advertising
Ikhtisar laba rugi = income summary
Investasi tambahan = additional investment
J
Jatuh tempo = maturity/due
Jurnal = Journal
Jurnal khusus = special journal
Jurnal koreksi = correction entries
Jurnal pembalik = reversing entries
Jurnal penerimaan kas = cash receipt journal
Jurnal pengeluaran kas = cash disbursement/cash payment journal
Jurnal penjualan = sales journal
Jurnal penutup = closing entries
Jurnal penyesuaian = adjusting entries
Jurnal umum = general entries
K
Kartu persediaan = stock card
Kartu piutang = debtors account
Kas di bank = cash in bank
Kas di tangan = cash on hand
Kekayaan = property
Kekayaan bersih = net worth
Kertas kerja / lembar kerja = worksheet
Keuntungan saham = dividend
Kewajiban = liabilities
Kewajiban jangka panjang = long term liabilities
Kewajiban lancar/jangka pendek = current liabilities
Konsep kesatuan usaha = business unit entity concept
Kredit = credit
L
Laba bersih = net income
Laba ditahan = retained earnings
Laba kotor = gross profit
Laba operasional = operating income
Laba penjualan aktiva = gain on sale of assets
Laba usaha = operating income
Laporan = report form
Laporan akuntansi = accounting statement
Laporan keuangan = financial statement
Laporan laba rugi = income statement
M
Merek dagang = trademark
Mesin = machinary
Modal = capital
Modal akhir periode = ending capital
Modal awal periode = beginning capital
Modal pemilik = owner’s equity
Modal pinjaman = debt capital
Modal saham = capital stock
N
Nama akun = account title
Nama baik = goodwill
Neraca = balance sheet
Neraca saldo = trial balance
Neraca saldo setelah pentupan = post closing trial balance
Neraca saldo setelah penyesuaian = adjusted trial balance
Nilai buku = book value
Nilai jatuh tempo = maturity value
Nilai masa kini = current value
Nilai residu = residual value
Nota debet/kredit = debt/credit memo
O
Obligasi utang = bond payable
P
Pabrik = manufacturing / factory
Pajak penghasilan = income tax
Pembelian = purchases
Pembelian bersih = net purchase
Pembukuan = book keeping
Pembukuan berpasangan = double entry book keeping
Penafsiran = interpeting
Pencatatan = recording
Pendapatan = income/revenue
Pendapatan bunga = interest income/revenue/earned
Pendapatan jasa = fees income
Pendapatan jasa diterima dimuka = unearned service revenue
Pendapatan komisi = commission revenue
Pendapatan luar usaha = non operating revenue
Pendapatan sewa = rent income/revenue
Pendapatan sewa diterima dimuka = unearned rent
Pendapatan usaha = operating revenue
Pendekatan neraca = balance sheet approach
Pengelompokan = classifying
Pengeluaran = expenditure
Pengendalian persediaan = stock control
Pengikhtisaran = summarizing
Pengukuran = measuring
Penjualan = sales
Penjualan bersih = net sales
Penjualan kredit = sales on credit/credit sales
Penjualan tunai = cash sales
Penyusutan = depreciation
Peralatan = equipment
Periode akuntansi = accounting period
Periode fiskal = fiscal period
Perlengkapan = supplies
Persamaan dasar akuntansi = accounting equation
Persediaan akhir barang dagangan = ending inventory/stock
Persediaan awal barang dagangan = beginning inventory/stock
Perusahaan dagang = commercial enterprise/trading company
Perusahaan jasa = service enterprise
Perusahaan perorangan = proprietorship/ownership
Piutang bunga = interest receivable
Piutang usaha = account receivables
Pos-pos neraca = balance sheet items
Potongan dagang = trade discount
Potongan pembelian = purchase discount/discount received
Potongan penjualan = sales discount/discount allowed
Potongan tunai = cash discount
Prive = drawing/withdrawl
R
Retur pembelian = purchase return
Retur penjualan = sales return
Rugi bersih = net loss
Rugi operasional = operating loss
Rugi penjualan aktiva = loss on sale of assets
S
Saham = stock
Saldo akun = account balance
Saldo sisa = balance
Sewa dibayar dimuka = prepaid rent
Sistem akuntansi = accounting system
Sistem berkala/terus-menerus = perpetual system
Suku bunga = interest rast
Syarat pembayaran = credit term
T
Tanah = land
Tanda pemeriksaan = check mark
Tata buku berpasangan = double entry
Transaksi = transaction
U
Utang = debt
Utang bank = bank loan
Utang bunga = interest payable
Utang gaji = salaries payable
Utang hipotik = mortgage
Utang pajak = tax payable
W
Wesel bayar = notes payable
Wesel tagih = notes receivable
