Professional Documents
Culture Documents
Istilah Akuntansi
Istilah Akuntansi
Aktiva = asset
Bangunan = building
assets
Beban = expense
Akumulasi = accumulation
depreciation
depreciation of building
depreciation of vehicle
depreciation of machinary
depreciation of equipmen
Akun = account
Akuntansi = accounting
expense of vehicle
expense of equipment
accounting
expensed
Jurnal = Journal
subsidiary ledger
ledger
Debitur = debtor
Debet = debt
E
Efek/surat berharga = marketable securities
K
Kartu persediaan = stock card
Faktur = invoice
Kekayaan = property
Kewajiban = liabilities
liabilities
concept
Kredit = credit
balance
Neraca saldo setelah penyesuaian = adjusted trial
balance
P
Pabrik = manufacturing
Pembelian = purchases
Mesin = machinary
Modal = capital
keeping
Penafsiran = interpeting
Pencatatan = recording
Pendapatan = income/revenue
Pendapatan bunga = interest
income/revenue/earned
inventory/stock
enterprise/trading company
service revenue
Perusahaan perorangan =
proprietorship/ownership
rent
Pengelompokan = classifying
discount/discount received
Pengeluaran = expenditure
allowed
Pengikhtisaran = summarizing
Pengukuran = measuring
Prive = drawing/withdrawl
Penjualan = sales
Penjualan bersih = net sales
Penyusutan = depreciation
Peralatan = equipment
Saham = stock
equation
inventory/stock
Utang = debt
Tanah = land
Transaksi = transaction