ISTILAH-ISTILAH AKUNTANSI DALAM BAHASA INGGRIS DAN ARTINYA

• Cash in Bank = kas di bank
• petty cash = kas kecil
• accounts receivable = piutang dagang
• allowance for doubtful debt = penyisihan atas cadangan kerugian piutang
• merchandise invetory = persediaan barang dagang
• supplies = perlengkapan toko
• prepaid rent = asuransi dibayar dimuka
• prepaid insurance = sewa dibayar dimuka
• stock investment - investasi dalam saham
• land = tanah
• building a cost = gedung
• building accumulated dep. = akum. penyusutan gedung
• vehicle at cost kendaraan
• vehicle accum. dep. = akumulasi penyusutan kendaraan
• equipment = peralatan
• equipment accum. dep. = akumulasi penyusutan peralatan
• credit card = kartu kredit
• accounts payable = hutang dagang
• accruad expense = hutang biaya
• income tax payable = hutang pajak penghasilan(pph)
• PPN Payable = hutang PPN
• PPN Outcome = PPN keluaran
• PPN Income = PPN Masukkan
• Bank Mandiri Loan =hutang jangka panjang
• common stock = modal saham
• Retained Earning = laba ditahan
• Income Summary = ikhtisar laba rugi
• Sales of Merchandise = penjualan barang dagangan
• Freight Collected = pendapatan angkutan
• Late Fee Collected = pendapatan denda
• Sales Discount = potongan penjualan
• Cost of Goods Sold = harga pokok penjualan
• Freight Paid = beban transportasi pembelian
• Advertising Expenses = beban iklan
• In Store Promotion Expenses = beban promosi toko
• Utility Expense = beban lain=lain
• Telepon Expense = beban telepon
• Rent Expense = beban sewa
• Supplies Expense = beban perlengkapan
• Maintenace and Repair Expense = beban reparasi
• Bad Debt Expense = beban kerugian telepon
• Depreciation Expense = beban depresiasi aktiva tetap (peralatan)
• Insurance Expense = beban asuransi
• Late Fee Expense = beban denda
• Wages and Salaries = beban upah dan gaji
• Deviden Income = pendapatan deviden
• Interest Income = pendapatan bunga
• Interest Expense = beban bunga
• Bank Service Charge = beban administrasi bank
• Income Tax Expense = beban pajak penghasilan (pph)
• gain/loss sales vehicle = laba rugi penjualan kendaraan
• prepaid expense = beban dibayar dimuka
• unearned revenue = pendapatan diterima dimuka
• accrued receivable = pendapatan yang masih harus diterima
• accrued payable = beban yang masih harus dibayar
• estimation off bad debts = taksiran piutang tak tertagih 
• direct write of method = metode langsung
• indirect write off method = metode tak langsung/cadangan
• depreciation of fixes assets = penyusutan aktiva tetap
• cash flow statement = laporan arus kas
• operating activity = aktivitas operasi
• investing activity = aktivitas investasi
• financing activity = aktivitas pembiayaan
• closing journal = jurnal penutup
• reversing journal = jurnal pembalik
• physical methods = metode fisik
• adjusting journal = jurnal penyesuaian
• auditor = pemeriksa keuangan
• auditing = pemeriksaan keuangan 
• average method = metode rata-rara
• balance sheet = neraca
• balance per bank = saldo menurut bank
• balance per book = saldo menurut buku
• balance sheet account = perkiraan neraca
• balance amount = keseimbangan jumlah
• balance before liquidation = saldo  sebelum likuiditas
• bank service charge = badan administrasi bank
• bin card = kartu gudang
• basic financial statement = laporan keuangn pokok
• betterment = perbaikan
• book value of asset = nilai buku aktiva
• book value per share = nilai buku persaham
• branch = cabang
• break event = pulang pokok
• break even point = titik pulang pokok
• break even sales = penjualan pulang pokok
• budget  = anggaran
• budger variance = selisih anggaran
• budget fixed = anggaran tetap
• badget balance sheet = anggaran neraca
• cash in transit = kas dalam perjalanan
• capital statement = laporan perubahaan modal
• cash disbursement journal = jurnal pengeluaran kas
• cash payment journal = buku kas pengeluaran
• cash receipt journal = buku kas penerimaan
•  currency = mata uang
• currency asset = harta lancar
• currency liabilities = hutang jangka pendek
• deduction = pengurangan
• delivery expense = biaya pengangkutan
• depreciation expense
• direct expense = biaya langsung
• direct costing = penetapan biaya langsung
• due date = tanggal jatuh tempo
• earned = pendapatan
• equities = kekayaan
•  flow of funds = aliran dana
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