INDONESIA | INGGRIS |
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 |
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