istilah akuntansi bahasa Inggris dalam MYOB

ISTILAH-ISTILAH AKUNTANSI

General Ledger                        : Buku Besar

Chart of Account                     : Daftar Akun/Rekening

General Journal Entry          : Formulir Mencatat Jurnal

Transaction Journal              : Jurnal Transaksi

Debit and Credit                       : Debit dan Kredit

Account                                       : Akun atau Rekening

Cheque Book                              : Buku Cek

Sales                                              : Penjualan

Purchase                                     : Pembelian

Inventory                                   : Persediaan Barang

Card File                                      : File Kartu

Report                                          : Laporan

Asset                                             : Aktiva

Current Asset                             : Aktiva Lancar

Cash on Hand                             : Kas Dipegang

General Check                            : Cek untuk keperluan umum

Payroll Check                             : Cek Gaji

Account/Trade Receivable    : Piutang Dagang

(Trade Debtor)

Provision for doubtful debt      : Cadangan kerugian piutang

Inventory                                         : Persediaan Barang

Deposit in paid                                : Uang Muka

Office supplies                                 : Suplies Kantor atau Bahan Habis Pakai (BHP)

Fixed Asset                                       : Aktiva Tetap

Plant                                                    : Pabrik

Building                                              : Gedung (Bangunan)

Plant Accumulation Depr           : Akumulasi Depresiasi pabrik

Equipment                                         : Peralatan atau perlengkapan

Motor vehicle                                   : Kendaraan Bermotor

Furniture                                            : Meubel

Liability                                               : Kewajiban

Current Liabilities                           : Kewajiban Lancar (Utang Lancar)

Account Payable                              : Utang Dagang

            /Trade Creditor

 Equity                                                   : Ekuitas

Shareholder Capital                         : Modal Saham

Shareholder Prive                            : Penarikan Modal

Retained Earning                              : Laba Ditahan

Income                                                 : Penghasilan (Pendapatan)

Cost of Sales                            : Harga Pokok Penjualan

Sales Discount                         : Diskon Penjualan

Expenses                                  : Beban-beban

Salaries and Wage Expenses   : Beban Gaji dan Upah

Rent Expense                           : Beban Sewa

Water Expense                         : Beban air

Telephone Expense                  : Beban Telepon

Electric Expense                      : Beban Listrik

Other Income                           : Penghasilan Lain-lain

Interest Revenue                      : Pendapatan Bunga

Interest Expense                      : Beban Bunga

Other Expense                                     : Beban lain-lain

Terms                                       : Syarat-syarat Kredit

Tax                                          : Pajak

Balance Sheet                          : Neraca

Profit and Loss Report             : Laporan Laba Rugi

Trial Balance                           : Neraca Saldo

Analysis Sales                          : Analisis Penjualan

Cash Flow                               : Arus Kas

Cash Flow Statement               : Laporan Arus Kas

 

sumber:http://data.tp.ac.id/dokumen/istilah+myob+12

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