Berikut
ini adalah beberapa istilah dalam akuntansi dalam bahasa Inggris untuk
mempermudah kalian para pemula yang sedang belajar akuntansi seperti
saya :) see below :
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
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Golongan Utang
(Liabilities)
1. Utang Jangka Pendek (Short Term Liabilities)
a. Utang Usaha = Account Payable (A/P)
b. Utang Gaji = Salaries
Payable
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
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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
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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
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