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Rabu, 19 Juni 2013

Daftar Akun dalam akuntansi,

NAMA - NAMA PERKIRAAN ( AKUN ) DAN ISTILAH - ISTILAH DALAM BAHASA INGGRIS


Account Title
Artinya

Assets
Harta

Current Assets
Harta Lancar


Cash In Bank
Kas di Bank

Petty Cash
Kas Kecil

Account Receivable
Piutang Dagang

Allowance For Doubtful Debt
Penyisihan Kerugian Piutang

Furniture And Fixture
Perabot & Inventaris

Interest Receivable
Piutang Bunga

Notes Receivable
Piutang Wesel

Merchandise Inventory
Persediaan Barang Dagangan

Marketable Securities
Surat-Surat Berharga

Supplies
Perlengkapan

Store Supplies
Perlengkapan Toko

Office Supplies
Perlengkapan Kantor

Prepaid Advertising
Iklan Dibayar Dimuka

Prepaid Expense
Biaya Dibayar Dimuka

Prepaid Insurance
Ansuransi Dibayar Dimuka

Prepaid Rent
Sewa Dibayar Dimuka

Long Term Investment
Investasi Jangka Panjang

Investment In Bond
Investasi Dalam Obligasi

Investment In Common Stock
Investasi Dalam Saham

Temporary Investment
Investasi Jangka Pendek


Fixed Assets
Harta Tetap


Equipment
Peralatan

Acumulated depreciation of equipment
Akumulasi Penyusutan Peralatan

Store Equipment
Peralatan Toko

Acumulated depreciation of store equipment
Akumulasi Penyusutan Peralatan Toko

Office Equipment
Peralatan Kantor

Acumulated depreciation of office equipment
Akumulasi Penyusutan Peralatan Kantor

Building
Gedung

Acumulated depreciation of building
Akumulasi Penyusutan Gedung

Land
Tanah

Acumulated depreciation of land
Akumulasi Penyusutan Tanah

Machine
Mesin

Acumulated depreciation of machine
Akumulasi Penyusutan Mesin

Motor Vehicle
Kendaraan

Acumulated depreciation of motor vehicle
Akumulasi Penyusutan Kendaraan

Vat In
PPN Masukan


Intangible Fixed Assets
Harta Tidak Berwujud


Goodwill
Nama Baik

Franchise
Hak Istimewa

Leasing
Hak Sewa


Liabilities
Kewajiban


Account Payable
Hutang Dagang

Bank Payable / Loan From Bank
Hutang Bank

Bond Payable
Hutang Obligasi

Interest Payable
Hutang Bunga

Mortgage Payable
Hutang Hipotek

Notes Payable
Hutang Wesel

Salaries Payable
Hutang Gaji

Tax Payable
Hutang Pajak

Accrued Expense
Hutang Biaya

Unearned Rent
Sewa Diterima Dimuka

Unearned Revenue
Pendapatan Diterima Dimuka

Vat Out
PPN Keluaran


Equity
Modal


Paid Up Capital
Setoran Modal

Prive
Pengambilan Pribadi

Drawing
Pengambilan Pribadi

Devidend
Pengambilan Saham

Income Summary
Ikhtisar Laba Rugi

Common Stock
Saham

Preferred Stock
Saham Preferen / Istimewa

Retained Earning
Laba Di Tahan


Revenue
Pendapatan


Sales
Penjualan

Sales Return
Pengembalian Penjualan

Sales Discount
Potongan Penjualan

Commosion Income
Pendapatan Dari Komisi

Consignment Income
Pendapatan Dari Konsinyasi

Fare Income
Pendapatan Dari Angkutan

Fees Earned
Honor

Income From Joint Venture
Pendapatan Dari Usaha Petungan

Interest Income
Pendapatan Bunga

Other Income
Pendapatan Lain-Lain

Recovery Income
Pendapatan Diterima Kembali

Rent Income
Pendapatan Sewa

Purchase
Pembelian

Purchase Return
Pengembalian Pembelian

Purchase Discount
Potongan Pembelian

Cost Of Goods Sold
Harga Pokok Penjualan


Expense
Biaya


Advertising Expense

Biaya Iklan

Telephone & Electeicity Expense
Biaya Telepon dan Listrik

Store Supplies Expense
Biaya Perlengkapan Toko

Bad Debt Expense
Biaya Kerugian Piutang

Depreciation Expense
Biaya Penyusutan Harta

Insurance Expense
Biaya Asuransi

Rent Expense
Biaya Sewa

Wages & Salaries Expense
Biaya Upah dan gaji

Other Operating Expense
Biaya Operasi Lainnya

Office Salaries Expense
Biaya Gaji Kantor

Store Salaries Expense
Biaya Gaji Toko

Salesmen Salaries Expense
Biaya Gaji Bagian Penjualan

Supplies Expense
Biaya Perlengkapan Toko

Office Supplies Expense
Biaya Perlengkapan Kantor

Administrative Expense
Biaya Administrasi

Interest Expense
Biaya Bunga

Miscellanious Expense
Biaya Rupa-Rupa

Motor Vehicle Expense
Biaya Kendaraan

Utilities Expense
Biaya Prasarana

Bank Service Charge
Biaya Administrasi Bank

Income Tax Expense
Biaya Pajak Penghasilan

Depreciation Expense Of Building
Biaya Penyusutan Gedung

Depreciation Expense Of Equipment
Biaya penyusutan Peralatan

Depreciation Expense Of Furniture And Fixture
Biaya Penyusutan Perabot/Inventaris

Depreciation Expense Of Machine
Biaya Penyusutan Mesin

Depreciation Expense Of Motor Vehicle
Biaya Penyusutan Kendaraan

Depreciation Expense Of Office Equipment
Biaya Penyusutan Peralatan Kantor

Depreciation Expense Of Store Equipment
Biaya Penyusutan Peralatan Toko

Freight In
Ongkos Angkut Pembelian

Freight Out
Ongkos Angkut Penjualan

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