100 PHRASE EKONOMI Akuntansi
NO
|
ENGLISH
|
INDONESIA
|
1.
|
Account
|
Rekening
|
2.
|
Auditing
|
Akuntansi
Pemeriksaan
|
3.
|
Accounting
|
Akuntansi
|
4.
|
Accounting
period
|
Periode
Akuntansi
|
5.
|
Accounts
payable
|
Hutang
|
6.
|
Accounts
receivable
|
piutang
|
7.
|
Accruals
|
Akrual
|
8.
|
Appreciation
|
Peningkatan
Nilai
|
9.
|
Assets
|
Harta
|
10.
|
Advance Accounting
|
Akuntansi
lanjutan
|
11.
|
Intangible
assets
|
Aset
tak berwujud
|
12.
|
Fixed
assets
|
Aset
tetap
|
13.
|
Bad
debts
|
Kredit
macet
|
14.
|
Balance
sheet
|
Neraca
|
15.
|
Bond
|
Obligasi
|
16.
|
Book
value
|
Nilai
buku
|
17.
|
Break
event point
|
Titik
impas
|
18.
|
Capital
|
Modal
|
19.
|
Cash
|
Kas
|
20.
|
Cash
flow
|
Arus
kas
|
21.
|
Chart
of accounts
|
Bagan
akun
|
22.
|
Contingent
liabilities
|
kewajiban
kontinjensi
|
23.
|
Credit
|
Kredit
|
24.
|
Debit
|
Debet
|
25.
|
Deferred
incomes
|
Pendapatan
yang ditangguhkan.
|
26.
|
Depreciation
|
Penyusutan
|
27.
|
Discounted
cash flow
|
Arus
kas diskonto
|
28.
|
Double
entry
|
Pembukuan
rangkap
|
29.
|
Earnings
per share
|
Laba
per saham
|
30.
|
Equity
|
Saham
pemilik
|
31.
|
Expenditure
|
Pengeluaran.
|
32.
|
Expense
|
Biaya.
|
33.
|
Fiscal
year
|
Tahun
Fiskal
|
34.
|
Fixed
cost
|
Aktiva
tetap
|
35.
|
Goodwill
|
Reputasi
baik perusahaan
|
36.
|
Interest
|
Bunga
|
37.
|
Inventory
|
persediaan
barang
|
38.
|
Journal
|
Catatan
kronologi transaksi bisnis
|
39.
|
Ledger
|
Buku
Besar
|
40.
|
Liabilities
|
Kewajiban
|
41.
|
Other
Income
|
Pendapatan
Lain-Lain
|
42.
|
Marginal
cost
|
Biaya
marjinal
|
43.
|
Net
worth
|
Kekayaan
bersih
|
44.
|
Budgetary
Accounting
|
Akuntansi
Anggaran
|
45.
|
Consignment
Income
|
Pendapatan
Konsinyasi
|
46.
|
Prepaid
expense
|
Biaya
dibayar dimuka
|
47.
|
Present
value
|
Nilai
saat ini
|
48.
|
Profit
|
Keuntungan
|
49.
|
Retained
earnings
|
Laba
ditahan
|
50.
|
Revenue
|
Pendapatan
|
51.
|
Risk
|
Resiko
|
52.
|
Sales
|
Penjualan
|
53.
|
Common
Stock
|
Saham
|
54.
|
Adjusting
Entry
|
Ayat
Jurnal Penyesuaian
|
55.
|
Working
capital
|
Modal
Kerja
|
56.
|
Reversing
Entries
|
Ayat
Jurnal Pembalik
|
57.
|
Closing
Entries
|
Ayat
Jurnal Penutup
|
58.
|
Purhase
method
|
metode
pembelian
|
59.
|
Equiti
method
|
metode
equitas
|
60.
|
Current
Assets
|
Harta
Lancar
|
61.
|
Cash
In Bank
|
Kas
di Bank
|
62.
|
Petty
Cash
|
Kas
Kecil
|
63.
|
Allowance
For Doubtful Debt
|
Penyisihan
Kerugian Piutang
|
64.
|
Furniture
And Fixture
|
Perabot
& Inventaris
|
65.
|
Interest
Receivable
|
Piutang
Bunga
|
66.
|
Sales
Discount
|
Potongan
Penjualan
|
67.
|
Merchandise
|
Persediaan
Barang
|
68.
|
Marketable
Securities
|
Surat-Surat
Berharga
|
69.
|
Supplies
|
Perlengkapan
|
70.
|
Prepaid
Advertising
|
Iklan
Dibayar Dimuka
|
71.
|
Prepaid
Insurance Long
|
Ansuransi
Dibayar Dimuka
|
72.
|
Prepaid
Rent
|
Sewa
Dibayar Dimuka
|
73.
|
Term
Investment
|
Investasi
Jangka Panjang
|
74.
|
Investment
In Bond
|
Investasi
Dalam Obligasi
|
75.
|
Investment
In Common Stock
|
Investasi
Dalam Saham
|
76.
|
Temporary
Investment
|
Investasi
Jangka Pendek
|
77.
|
Acumulated
depreciation of equipment
|
Akumulasi
Penyusutan Peralatan
|
78.
|
Acumulated
depreciation of store
|
Akumulasi
Penyusutan Peralatan Toko
|
79.
|
Equipment
|
Peralatan
|
80.
|
Building
|
Gedung
|
81.
|
Acumulated
depreciation of building
|
Akumulasi
Penyusutan Gedung
|
82.
|
Land
|
Tanah
|
83.
|
Machine
|
Mesin
|
84.
|
Acumulated
depreciation of machine
|
Akumulasi
Penyusutan Mesin
|
85.
|
Vat
In
|
PPN
Masukan
|
86.
|
Franchise
|
Hak
Istimewa
|
87.
|
Leasing
|
Hak
Sewa
|
88.
|
Bank
Payable
|
Hutang
Bank
|
89.
|
Bond
Payable
|
Hutang
Obligasi
|
90.
|
Interest
Payable
|
Hutang
Bunga
|
91.
|
Mortgage
Payable
|
Hutang
Hipotek
|
92.
|
Notes
Payable
|
Hutang
Wesel
|
93.
|
Salaries
Payable
|
Hutang
Gaji
|
94.
|
Tax
Payable
|
Hutang
Pajak
|
95.
|
Accrued
Expense
|
Hutang
Biaya
|
96.
|
Vat
Out
|
PPN
Keluaran
|
97.
|
Prive
|
Pengambilan
Pribadi
|
98.
|
Income
Summary
|
Ikhtisar
Laba Rugi
|
99.
|
Preferred
Stock
|
Saham
Preferen / Istimewa
|
100.
|
Sales
Return
|
Pengembalian
Penjualan
|
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