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Nama-nama perkiraan ( akun) dan Istilah-istilah dalam bahasa Inggris

Kelompok
Account title Artinya Perkiraan

Accounts Receivable Piutang dagang Asset

Building Gedung Asset
Cash Kas Asset
Equipment Peralatan Asset
Furniture and fixture Perabot / inventaris Asset
Goodwill goodwill / nilai plus perusahaan Asset
Interest receivable Piutang bunga Asset
Investment in bond Investasi dalam obligasi Asset
Investment in common stock Investasi dalam saham Asset
Land Tanah Asset
Long term investment Investasi jangka panjang Asset
Machine Mesin Asset
Marketable securities / surat-surat berharga Asset
Merchandise inventory Persediaan barang dagangan Asset
Motor Vehicle Kendaraan Asset
Notes receivavle Piutang wesel Asset
Office Equipment Peralatan kantor Asset
Office Supplies Perlengkapan kantor Asset
Prepaid advertising Iklan dibayar dimuka Asset
Prepaid expense Biaya dibayar dimuka Asset
Prepaid Insurance Asuransi dibayar dimuka Asset
Prepaid rent Sewa dibayar dimuka Asset
Store equipment Peralatan toko Asset
Store Supplies Perlengkapan toko Asset
Supplies Perlengkapan Asset
Temporary investment Investasi jangka pendek Asset
Accumulated depreciation of building Akumulasi penyusutan gedung Contra asset
Accumulated depreciation of equipment Akumulasi penyusutan peralatan Contra asset
Accumulated depreciation of Furniture and fixture Akumulasi penyusutan perabot/inventaris Contra asset
Accumulated depreciation of machine Akumulasi penyusutan mesin Contra asset
Accumulated depreciation of motor vehicle Akumulasi penyusutan kendaraan Contra asset
Accumulated depreciation of office equipment Akumulasi penyusutan peralatan kantor Contra asset
Accumulated depreciation of store equipment Akumulasi penyusutan peralatan toko Contra asset
Allowance for bad debt Penyisihan piutang tidak tertagih Contra asset
Purchase discount Potongan pembelian Contra expense
Purchases return and allowance Retur pembelian dan potongan pembelian Contra expense
Sales discount Potongan penjualan Contra revenue
Sales return and allowance Retur penjualan dan potongan penjualan Contra revenue
Administrative Expense Beban administrasi Expense
Advertising expense beban iklan Expense
Bad debt expense Beban piutang tidak tertagih Expense
Cost of goods / merchandise sold Harga pokok penjualan Expense
Depreciation expense of building Beban penyusutan gedung Expense
Depreciation expense of equipment Beban penyusutan peralatan Expense
Depreciation expense of Furniture and fixture Beban penyusutan Perabot/inventaris Expense
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Depreciation expense of machine Beban penyusutan mesin Expense
Depreciation expense of Motor vehicle Beban penyusutan kendaraan Expense
Depreciation expense of office equipment Beban penyusutan peralatan kantor Expense
Depreciation expense of store equipment Beban penyusutan peralatan toko Expense
Freight in / transportation in Ongkos angkut pembelian Expense
Freight out / transportation out Ongkos angkut penjualan Expense
Insurance expense Beban asuransi Expense
Interest Expense Beban bunga Expense
Miscellaneous Expense  Beban rupa-rupa Expense
Motor vehicle Expense Beban kendaraan Expense
office salaries expense Beban gaji bagian kantor Expense
Office Supplies expense Beban perlengkapan kantor Expense
Other Expense beban lain-lain Expense
Purchases Pembelian Expense
Rent Expense beban sewa Expense
Salaries expense beban gaji Expense
Salesmen salaries expense Beban gaji bagian penjualan Expense
Store Supplies expense Beban perlengkapan toko Expense
Supplies expense Beban perlengkapan Expense
Utilities Expense Beban prasarana Expense
Accounts Payable Hutang dagang Liabilities
Bank Payable / loan from bank Hutang bank Liabilities
Bond payable Hutang obligasi Liabilities
Interest payable Hutang bunga Liabilities
Mortgage payable Hutang hipotek Liabilities
Notes Payable hutang wesel Liabilities
Salaries Payable Hutang gaji Liabilities
Tax payable Hutang pajak Liabilities
Unearned Rent Sewa diterima dimuka Liabilities
Unearned Revenue Pendapatan diterima dimuka Liabilities
Income Summary Ikhtisar laba rugi Owner's equity
Rahman Capital Modal Rahman Owner's equity
Rahman Drawing Prive Rahman Owner's equity
Commission income Pendapatan dari komisi Revenue
Consignment income Pendapatan dari konsinyasi Revenue
Fare income Pendapatan dari angkutan Revenue
Fees earned Honor Revenue
Income from joint venture Pendapatan dari usaha patungan Revenue
Interest Income Pendapatan bunga Revenue
Other income Pendapatan lain-lain Revenue
Recovery income Pendapatan diterima kembali Revenue
Rent Income Pendapatan sewa Revenue
Sales Penjualan Revenue
Common stock Saham biasa Stockholders' equity

Preferred stock Saham preferen / istimewa Stockholders' equity

Retained earning Laba ditahan Stockholders' equity

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Account form Neraca bentuk skontro

Amortization amortisasi
Balance sheet Neraca
Book value Nilai buku
Copy right Hak cipta
Cost Harga perolehan
Cost of goods / merchandise purchases Harga pokok pembelian
Credit memorandum memorandum kredit
Debit memorandum Memorandum debit
Decrease in owner's equity Pengurangan dalam kepemilikan
Devidends Deviden
Discount diskon / dis agio saham atau obligasi
Financial statements Laporan keuangan
FOB(free on board) destination Franko gudang penjual
FOB(free on board) shipping point Franko gudang pembeli
For the year ended…….. untuk tahun yang berakhir………
Goods / merchandise available for sale Barang dagang tersedia untuk dijual
Gross profit on sales Laba kotor dari penjualan
Income statement Laporan laba rugi
Increase in Owner's equity Pertambahan dalam kepemilikan
Intangible asset Aktiva tak berwujud
Inventory Shortage Kekurangan persediaan
Inventory Shrinkage Penyusutan persediaan
Mixed Account Perkiraan campuran
Multiple step income statement Laporan laba rugi bentuk bertahap
Net income Laba bersih
Net loss rugi bersih
Net purchase Pembelian bersih
Net realizable value nilai yang dapat direalisasi
no par value saham tanpa nilai nominal
Nominal accounts Perkiraan sementara
Operating expense Beban operasi
Owner's equity Ekuitas pemilik
Paid in capital modal disetor
Par value Nilai pari / nilai nominal saham
Patent hak paten
Post closing trial balance Neraca saldo sesudah penutupan
Premium premi / agio saham atau obligasi
Property, plant and equipment Bangunan, mesin dan peralatan
Real account Perkiraan permanent
Report form Neraca bentuk staffel
Residual Value Nilai residu / nilai sisa
Revenues pendapatan
Single step income statement Laporan laba rugi bentuk langsung
Stated value Nilai saham yang ditetapkan/ dinyatakan
Stockholder Pemegang saham
Stockholders' equity Ekuitas pemegang saham
Tangible asset Aktiva berwujud
Temporary (Nominal) Accounts Akun sementara
Trial balance Neraca saldo
For the month ended ……. Untuk bulan yang berakhir……