 Accounts Receivables : piutang

 Accounts Payable : utang

 Total current liabilities : a company's debts or obligations that are due within one year,
appearing on the company's balance sheet and include short term debt, accounts payable,
accrued liabilities and other debts. Essentially, these are bills that are due to creditors and
suppliers within a short period of time.
 Minority interest / noncontrolling interest (NCI) : ownership of less than 50% of a
company's equity by an investor or another company. For accounting purposes, minority
interest is a fractional share of a company amounting to less than 50% of the voting shares.
 Revenues : pendapatan
 Cost of Good Sold (Harga Pokok Penjualan) : Bahan baku + tenaga kerja langsung +
overhead. Direct costs attributable to the production of the goods sold in a company. (cost of
the materials used in creating the good + direct labor costs used to produce the good +
overhead)
 Gross Profit : omset
 SG & A : Selling, General and Administrative Expenses, which is a major non-production
cost presented in an income statement.
 R&D expense : Research and development (R&D) describes activity or expense associated
with the research and development of a company's goods or services. R&D expenses are a
type of operating expense and can be deducted as such on a business tax return.