| INDONESIAN |
ENGLISH |
| aktiva lancar |
current assets |
| aktiva tak lancar | non-current assets |
| aktiva tak berwujud | intangible assets |
| aktiva tak lancar lainnya | other non-current assets |
| aktiva tetap | fixed assets |
| akumulasi depresiasi | accumulated depreciation |
| analisa perubahan laba kotor | gross profit analysis |
| analisa sumber dan penggunaan kas | cash flow statement analysis |
| angsuran | installment |
| beban | expense |
| beban dibayar di muka | prepaid expenses |
| biaya penyusutan | depreciation expense |
| biaya usaha | operating expenses |
| catatan atas laporan keuangan | notes to financial statement |
| dibulatkan | rounded off |
| ditentukan penggunaannya | appropriated |
| ekuitas | equity |
| ekuitas pemilik | owners’ equity |
| fakta yang telah dicatat | recorded fact |
| harga pokok | production cost / cost price |
| hasil pengembalian atas ekuitas | return on equity |
| hutang jangka panjang | long-term debt |
| ikatan akuntan Indonesia (IAI) | Indonesian Institute of Accountants |
| kas | cash |
| keuntungan | gains |
| kerugian | losses |
| kewajiban bersyarat | contingent liabilities |
| kewajiban tak lancar | non-current liabilities |
| laba bersih | net income |
| laba bersih tahun berjalan | net income for the year |
| laba bersih terhadap total aktiva | return on assets |
| laba ditahan | retained earnings |
| laba operasi bersih terhadap penjualan | profit margin on sales |
| laba (rugi) bruto | gross profit (loss) |
| laba usaha | operating revenue |
| laporan arus kas | statement of cash flow |
| laporan kemajuan | progress report |
| laporan laba rugi | statements of income |
| laporan perubahan ekuitas | statement of changes in equity |
| laporan sementara | interim report |
| lembur | overtime |
| modal kontribusi | contributed capital |
| modal saham | capital stock |
| pajak masukan | input tax |
| pajak penghasilan ditangguhkan | deferred income tax |
| pasiva | liabilities |
| pendapat pribadi | personal judgment |
| pendapatan | revenue |
| penghasilan | income |
| penghasilan kena pajak | taxable earnings |
| piutang | receivable |
| piutang dagang | accounts receivable |
| piutang usaha | trade account receivable |
| prinsip dan kebiasaan di dalam akuntansi | accounting conversation and postulate |
| prinsip-prinsip akuntansi yang lazim | general accepted accounting principles |
| rasio aktifitas | activity ratio |
| rasio harga terhadap laba | price to earning ratio |
| rasio harga pasar terhadap nilai buku | market to book value ratio |
| rasio keuntungan | profitability ratio |
| rasio leverage | leverage ratio |
| rasio likuiditas | liquidity ratio |
| rasio penilaian | valuation ratio |
| rasio pertumbuhan | growth ratio |
| saldo | balance |
| saldo laba | retained earnings |
| saldo per 31 Desember 2010 | balance as of December 31, 2010 |
| skema strategis | strategic planning |
| tahun buku | fiscal year |
| tidak ditentukan penggunaannya | not appropriated |
| uang lembur | overtime pay |
| ukuran penilaian | valuation measures |
| utang lancar | current liabilities/short-term liabilities |
| utang jangka panjang | long-term liabilities |
| utang modal kerja | working capital liabilities |
0 Komentar Istilah Akunting dalam Bahasa Inggris (Indonesian English Terms in Accountancy)
Posting Komentar