100 ISTILAH EKONOMI DAN
AKUNTANSI DALAM BAHASA INGGRIS DAN TERJEMAHAN DALAM BAHASA INDONESIA
NO.
|
THE TERMS
|
MEANS
|
1. |
Account
|
Akun
|
2. |
Accounting
Cycle
|
Siklus
Akuntansi
|
3. |
Account
Payable
|
Piutang
Usaha
|
4. |
Account
Receivable
|
Hutang
Usaha
|
5. |
Adjustments
|
Penyesuaian
|
6. |
Adjusting
Entries
|
Ayat
Jurnal Penyesuaian (AJP)
|
7. |
Adjusted
Trial Balance
|
Neraca
Saldo Penyesuaian
|
8. |
Administrative
cost
|
Biaya
administrasi
|
9. |
Assets
|
Harta/
aktiva
|
10. |
Average
cost
|
Biaya
rata-rata
|
11. |
Average
fixed cost
|
Biaya
tetap rata-rata
|
12. |
Bad
Debts
|
Piutang
tak tertagih
|
13. |
Balance
|
Saldo
|
14. |
Balance
Sheet
|
Neraca
|
15. |
Bank
|
Bank
|
16. |
Bank
Payable
|
Hutang
Bank
|
17. |
Beginning
Balance
|
Saldo
Awal
|
18. |
Before
Taxes
|
Laba
sebelum pajak
|
19. |
Bond
|
Obligasi
|
20. |
Building
|
Gedung
|
21. |
Business
|
Bisnis
|
22. |
Capital Stock
|
Saham Modal
|
23. |
Calculation
|
Perhitungan/kalkulasi
|
24. |
Cash
|
Kas
|
25. |
Closing Entries
|
Jurnal Penutup
|
26. |
Current
Assets
|
Kewajiban
lancar
|
27. |
Current
Liabilities
|
Aktiva
lancar
|
28.
|
Check
|
Cek
|
29. |
Commodity
|
Komoditi
|
30. |
Cost
|
Biaya
|
31. |
Capital
|
Modal
|
32. |
Consumtion
|
Konsumsi
|
33. |
Cost
accounting
|
Akuntansi
biaya
|
34. |
Current
Asset
|
Harta
lancar
|
35. |
Debit
|
Debet
|
36.
|
Depreciation
|
Penyusutan/depresiasi
|
37. |
Depreciation
Expenses
|
Beban
penyusutan
|
38. |
Dividends
|
Deviden
|
39 |
Demand
|
Permintaan
|
40. |
Direct
cost
|
Biaya
langsung
|
41. |
Ending
Balance
|
Saldo
akhir
|
42. |
Equipment
|
Peralatan
|
43 |
Expenses
|
Beban
|
44. |
Equipment
Cost
|
Harga
peralatan
|
45. |
Estimates
|
Estimasi/perkiraan
|
46. |
Elasticity
of demand
|
Elastisitas
harga dari permintaan
|
47. |
Elasticity
of supply
|
Elastisitas
harga dari penawaran
|
48. |
Equilibrium
|
Keseimbangan
|
49. |
Equilibrium
price
|
Harga
keseimbangan/harga pasar
|
50. |
Equilibrium
quantity
|
Jumlah
keseimbangan pasar
|
51. |
Export
|
Ekspor
|
52. |
Financial
Statement
|
Laporan
keuangan
|
53. |
Fixed
Assets
|
Aktiva/harta
tetap
|
54. |
Free
Cash Flow
|
Arus
kas bebas
|
55. |
Fixed
Cost
|
Biaya
tetap
|
56. |
General Journal
|
Jurnal umum
|
57. |
Gross Profit
|
Laba kotor
|
58. |
Government
|
pemerintah
|
59. |
Income
Statement
|
Laporan
laba/rugi
|
60. |
Income
Tax Payable
|
Hutang
pajak penghasilan
|
61. |
Issue
of Note Payable
|
Penerbitan
wesel bayar (hutang wesel)
|
62. |
Investment
in Prefered Stock
|
Investasi
dalam saham preferen
|
63. |
Intangible
Assets
|
Aktiva/harta
tidak berwujud
|
64. |
Isoquant
|
Kepuasan yang diukur secara objektif
|
65. |
Isocost
|
Biaya yang dikeluarkan produsen
|
66. |
Indirect
cost
|
Biaya
tak langsung
|
67. |
Import
|
Impor
|
68. |
Investasi
|
Investasi
|
69. |
Interest
|
Bunga
|
70. |
Inflation
|
Inflasi
|
71. |
Journal
|
Jurnal
|
72. |
Judgments
|
Pendapatan/keputusan
|
73. |
Land
|
Tanah
|
74. |
Ledger
|
Buku
besar
|
75. |
Long-term
Debt
|
Hutang
jangka panjang
|
76. |
Long-term
Investment
|
Investasi
jangka panjang
|
77. |
Long-term
Notes
|
Surat
jangka panjang
|
78. |
Law of diminishing return
|
Hukum hasil lebih yang semakin
berkurang
|
79. |
Lease
|
Sewa
|
80. |
Marginal
Cost
|
Biaya
marginal
|
81. |
Market Rate
|
Harga pasar
|
82. |
Marketing
|
Pemasaran
|
83. |
Net
Income
|
Laba
Bersih
|
84. |
Note
Receivable
|
Wesel
Tagih (Piutang Wesel)
|
85. |
Note
Payable
|
Wesel
Bayar (Hutang Wesel)
|
86. |
Organizing
|
Organisasi
|
87. |
Planning
|
Perencanaan
|
88. |
Portability
|
Portabilitas
|
89. |
Profit
|
Laba
|
90. |
Prefered
Stock
|
Saham
preferen (saham istimewa)
|
91. |
Prefered
Dividends
|
Deviden
saham preferen (saham istimewa)
|
92. |
Royalty
|
Royalti
|
93. |
stability
of value
|
Kestabilan
nilai
|
94. |
Semi
variable cost
|
Biaya
semi variable)
|
95. |
Semi
fixed cost
|
Biaya
semi fixed)
|
96. |
Supplies
|
Pelengkapan
|
97. |
Statement
of Cash Flow
|
Laporan
arus kas
|
98. |
Statement
of Retained Earnings
|
Laporan
laba ditahan
|
99. |
Total
Cost
|
Biaya
total
|
100. |
Variable
Cost
|
Biaya
variable
|
SUMBER :
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