200 Istilah Akuntansi dalam Bahasa Inggris dan Artinya, Hafal?

ilustrasi kuliah (pexels.com/Fauxels)

1. Account form: Bentuk akun
2. Account receivable: Piutang usaha
3. Account receivable turnover: Perputaran piutang usaha
4. Accounts payable subsidiary ledger: Buku besar pembantu utang usaha
5. Accounts receivable subsidiary ledger: Buku besar pembantu piutang usaha
6. Accounting cycle: Siklus akuntansi
7. Accounting equation: Persamaan akuntansi
8. Accounting period concept: Konsep periode akuntansi
9. Accounting system: Sistem akuntansi
10. Assets: Aset
11. Audit: Audit
12. Auditor: Auditor
13. Balance Sheet:Laporan Neraca
14. Bank Reconciliation: Rekonsiliasi Bank
15. Bookkeeping: Pembukuan
16. Capital: Modal
17. Capital Expenditure: Belanja Modal
18. Cash Flow: Arus Kas
19. Cash Flow Statement: Laporan Arus Kas
20. Closing Entries: Jurnal Penutup

ilustrasi kuliah (pexels.com/Yan Krukau)

1. Cost Accounting: Akuntansi Biaya
2. Credit: Kredit
3. Current Assets: Aset Lancar
4. Current Liabilities: Kewajiban Lancar
5. Debit: Debit
6. Depreciation: Penyusutan
7. Equity: Ekuitas
8. Expense: Biaya
9. Financial Statement:  Laporan Keuangan
10. Fiscal Year: Tahun Fiskal
11. Fixed Assets: Aset Tetap
12. General Ledger: Buku Besar Umum
13. Gross Profit: Laba Kotor
14. Income Statement: Laporan Laba Rugi
15. Intangible Assets: Aset Tidak Berwujud
16. Inventory: Persediaan
17. Journal: Jurnal
18. Journal Entry: Entri Jurnal
19. Liabilities: Kewajiban
20. Long-term Liabilities: Kewajiban Jangka Panjang

ilustrasi kuliah (pexels.com/George Pak)

1. Margin: Margin
2. Net Income: Laba Bersih
3. Net Profit: Keuntungan Bersih
4. Operating Expenses: Biaya Operasional
5. Owner’s Equity: Ekuitas Pemilik
6. Payroll: Penggajian
7. Profit and Loss Statement: Laporan Laba Rugi
8. Reconciliation: Rekonsiliasi
9. Revenue: Pendapatan
10. Sales Tax: Pajak Penjualan
11. Statement of Cash Flows: Laporan Arus Kas
12. Trial Balance: Neraca Saldo
13. Variable Costs: Biaya Variabel
14. Working Capital: Modal Kerja
15. Write-off: Penghapusan
16. Depreciation Expense: Biaya Penyusutan
17. Interest Expense: Biaya Bunga
18. Tax Return: Surat Pemberitahuan Pajak
19. Prepaid Expenses: Biaya Dibayar Dimuka
20. Accounts Audit: Audit Akun

Ilustrasi kuliah (pexels.com/Andrea Piacquadio)

1. Accumulated Depreciation: Penyusutan Terakumulasi
2. Cash Basis Accounting: Akuntansi Basis Kas
3. Double-Entry Accounting: Akuntansi Entri Ganda
4. Fund Accounting: Akuntansi Dana
5. Consolidated Financial Statements: Laporan Keuangan Konsolidasi
6. Contingent Liability: Kewajiban Kontinjensi
7. Cost of Goods Sold (COGS): Biaya Barang Terjual
8. Return on Investment (ROI): Pengembalian Investasi
9. Current Ratio: Rasio Lancar
10. Quick Ratio:  Rasio Cepat
11. Debt-to-Equity Ratio: Rasio Utang terhadap Ekuitas
12. Earnings Before Interest and Taxes (EBIT): Laba Sebelum Bunga dan Pajak
13. Earnings Before Tax (EBT):Laba Sebelum Pajak
14. Equity Financing: Pembiayaan Ekuitas
15. Financial Accounting Standards Board (FASB): Dewan Standar Akuntansi Keuangan
16. Generally Accepted Accounting Principles (GAAP): Prinsip Akuntansi yang Diterima Umum
17. International Financial Reporting Standards (IFRS): Standar Pelaporan Keuangan Internasional
18. Revenue Recognition: Pengakuan Pendapatan
19. Risk Management: Manajemen Risiko
20. Segment Reporting: Pelaporan Segmen

ilustrasi kuliah (pexels.com/Kampus Production)

1. Statutory Audit: Audit Statutori
2. Tangible Assets: Aset Berwujud
3. Transfer Pricing: Penetapan Harga Transfer
4. Trial Balance Sheet: Neraca Saldo
5. Cash Conversion Cycle: Siklus Konversi Kas
6. Cost Center: Pusat Biaya
7. Profit Center: Pusat Laba
8. Sales Revenue: Pendapatan Penjualan
9. Debt Financing: Pembiayaan Utang
10. Goodwill: Niat baik
11. Investment Income: Pendapatan Investasi
12. Retained Earnings: Laba Ditahan
13. Non-Operating Income: Pendapatan Non-Operasional
14. Taxable Income: Penghasilan Kena Pajak
15. Shareholder’s Equity: Ekuitas Pemegang Saham
16. Book Value: Nilai Buku
17. Operating Income: Laba Operasional
18. Comprehensive Income: Pendapatan Komprehensif
19. Net Assets: Aset Bersih
20. Working Papers: Kertas Kerja

ilustrasi kuliah (unsplash.com/javier trueba)

1. Amortization Schedule: Jadwal Amortisasi
2. Budget: Anggaran
3. Cash Management: Manajemen Kas
4. Charitable Contribution: Sumbangan Amal
5. Controlling: Pengendalian
6. Credit Rating: Peringkat Kredit
7. Currency Exchange: Pertukaran Mata Uang
8. Debt: Utang
9. Dividend: Dividen
10. Equity Ratio: Rasio Ekuitas
11. Expense Report: Laporan Biaya
12. Financial Analysis: Analisis Keuangan
13. Financial Ratios: Rasio Keuangan
14. Forensic Accounting: Akuntansi Forensik
15. Full Disclosure: Pengungkapan Penuh
16. Gains: Keuntungan
17. Incurred Costs: Biaya yang Dikeluarkan
18. Internal Controls: Pengendalian Internal
19. Joint Venture: Usaha Patungan
20. K-1 Form: Formulir K-1

ilustrasi kuliah (Pexels/ Keira Burton)

1. Ledger: Buku Besar
2. Liability Insurance: Asuransi Kewajiban
3. Loan: Pinjaman
4. Margin Call: Permintaan Margin
5. Market Capitalization: Kapitalisasi Pasar
6. Merger: Penggabungan
7. Net Worth: Kekayaan Bersih
8. Operating Budget: Anggaran Operasional
9. Operating Lease: Sewa Operasional
10. Outstanding Shares: Saham Beredar
11. Partnership: Kemitraan
12. Payable: Terutang
13. Receivable: Piutang
14. Revenues: Pendapatan
15. Risk Assessment: Penilaian Risiko
16. Securities: Sekuritas
17. Shareholder: Pemegang Saham
18. Solvency: Solvabilitas
19. Special Purpose Entity (SPE): Entitas Tujuan Khusus
20. Subsidiary: Anak Perusahaan

ilustrasi kuliah (pexels.com/RDNE Stock project)

1. Sunk Costs: Biaya yang Telah Dikeluarkan
2. Tax Deduction: Pengurangan Pajak
3. Tax Liability: Kewajiban Pajak
4. Treasury Stock: Saham Perbendaharaan
5. Trust: Kepercayaan
6. Turnover: Perputaran
7. Underwriting: Penjaminan Emisi
8. Variance Analysis: Analisis Varians
9. Venture Capital: Modal Ventura
10. Wages Payable: Upah yang Harus Dibayar
11. Working Capital Management: Manajemen Modal Kerja
12. Zero-Based Budgeting: Anggaran Berbasis Nol
13. Accounting Cycle: Siklus Akuntansi
14. Asset Allocation: Alokasi Aset
15. Audit Trail: Jejak Audit
16. Bad Debt: Piutang Tak Tertagih
17. Bank Statement: Laporan Bank
18. Budget Variance: Varians Anggaran
19. Capital Gains: Keuntungan Modal
20. Cash Equivalents: Setara Kas

Ilustrasi kuliah (pexels.com/Andrea Piacquadio)

1. Cost of Capital: Biaya Modal
2. Credit Limit: Batas Kredit
3. Currency Risk: Risiko Mata Uang
4. Deferred Tax: Pajak Tangguhan
5. Earnings Per Share (EPS): Laba per Saham
6. Fixed Cost: Biaya Tetap
7. Forecasting: Peramalan
8. Freight-in: Biaya Pengangkutan Masuk
9. Freight-out: Biaya Pengangkutan Keluar
10. Gross Margin; Margin Kotor
11. Impairment:  Penurunan Nilai
12. Inflation: Inflasi
13. Interest Rate: Suku Bunga
14. Liquidity: Likuiditas
15. Market Risk: Risiko Pasar
16. Notes Payable: Catatan Utang
17. Operating Margin:Margin Operasional
18. Profit Margin: Margin Laba
19. Rate of Return: Tingkat Pengembalian
20. Sales Forecast: Peramalan Penjualan

ilustrasi kuliah (pexels.com/George Pak)

1. Shareholder Equity Ratio: Rasio Ekuitas Pemegang Saham
2. Short-term Debt: Utang Jangka Pendek
3. Tangible Net Worth: Kekayaan Bersih Berwujud
4. Tax Credit: Kredit Pajak
5. Trial Balance Report: Laporan Neraca Saldo
6. Value-Added Tax (VAT): Pajak Pertambahan Nilai
7. Working Capital Ratio: Rasio Modal Kerja
8. Yield: Hasil
9. Accrued Liabilities: Kewajiban Akrual
10. Consolidation: Konsolidasi
11. Derivative: Derivatif
12. Earnings Guidance: Panduan Laba
13. Financial Leverage: Leverage Keuangan
14. Hedge: Lindung Nilai
15. Imputed Income: Pendapatan Imputasi
16. Investment Portfolio: Portofolio Investasi
17. Key Performance Indicators (KPI): Indikator Kinerja Utama
18. Non-Recurring Expenses: Biaya Non-Kembali
19. Retirement Plan: Rencana Pensiun
20. Work in Progress (WIP): Pekerjaan dalam Proses

Itu dia kumpulan istilah akuntansi dalam bahasa Inggris yang perlu kamu pelajari dan ketahui. Semoga kamus kosa kata di atas dapat membantumu belajar lebih banyak, ya!