JARGON
OF ECONOMICS IN ENGLISH
|
NO
|
ENGLISH
|
INDONESIA
|
|
1
|
Asset
|
Aktiva
|
|
2
|
Interest
|
Bunga
|
|
3
|
Liabilities
|
Kewajiban
|
|
4
|
Net income
|
Laba bersih
|
|
5
|
Deviden
|
Keuntungan saham
|
|
6
|
Depreciation
|
Penyusutan
|
|
7
|
Capital
|
Modal
|
|
8
|
Balance
|
Sisa saldo
|
|
9
|
Expenses
|
Beban
|
|
10
|
Income /revenues
|
Pendapatan
|
|
11
|
Income statement
|
Laporan laba rugi
|
|
12
|
Balance sheet
|
Neraca
|
|
13
|
Owner’s equity statement
|
Laporan ekuitas pemilik
|
|
14
|
Statement of cash flows
|
Laporan arus kas
|
|
15
|
Posting
|
Pembukuan
|
|
16
|
Cost principle
|
Prinsip harga perolehan
|
|
17
|
Drawings
|
Penarikan
|
|
18
|
Net loss
|
Rugi bersih
|
|
19
|
Transactions
|
Transaksi
|
|
20
|
Taxation
|
Perpajakan
|
|
21
|
Account
|
Akun
|
|
22
|
Book of original entry
|
Buku pencatatan awal
|
|
23
|
Simple entry
|
Ayat jurnal sederhana
|
|
24
|
Compound entry
|
Ayat jurnal gabungan
|
|
25
|
Ledger
|
Buku besar
|
|
26
|
General ledger
|
Buku besar umum
|
|
27
|
Three column form of account
|
Bentuk akun tiga kolom
|
|
28
|
Chart of accounts
|
Daftar akun
|
|
29
|
Trial balance
|
Neraca percobaan
|
|
30
|
Supplies
|
Perlengkapan
|
|
31
|
Credit
|
(kredit) Sisi kanan dari suatu akun
|
|
33
|
Debit
|
(debit) Sisi kiri dari suatu akun
|
|
34
|
Double entry system
|
System pembukuan berpasangan
|
|
35
|
General journal
|
Jurnal umum
|
|
36
|
Journalizing
|
Penjurnalan
|
|
37
|
T – account
|
T – akun
|
|
38
|
Interim periods
|
Interim periode
|
|
39
|
Accual basis accounting
|
Akuntansi berbasis akrual
|
|
40
|
Revenue recognition principle
|
Prinsip pengakuan pendapatan
|
|
41
|
Prepayments
|
Pembayaran dimuka
|
|
42
|
Unearned revenues
|
Pendapatan diterima
|
|
43
|
Accrued revenues
|
Akrual pendapatan
|
|
44
|
Accrued expenses
|
Akrual beban
|
|
45
|
Accrued
|
Akrual
|
|
46
|
Prepaid expenses
|
Beban dibayar di muka
|
|
47
|
Office supplies
|
Perlengkapan kantor
|
|
48
|
Advertising
|
Iklan
|
|
49
|
Advertising supplies
|
Perlengkapan iklan
|
|
50
|
Useful life
|
Masa manfaat
|
|
51
|
Depreciation
|
Penyusutan/depresiasi
|
|
52
|
Accumulated depreciation
|
Akumilasi depresiasi
|
|
53
|
Contra asset account
|
Akun kontraaset
|
|
54
|
Book value
|
Nilai buku
|
|
55
|
Adjusted trial balance
|
Neraca saldo disesuaikan
|
|
56
|
Adjusted entries
|
Jurnal penyesuaian
|
|
57
|
Matching principle
|
Prinsip penanding
|
|
58
|
Cash
|
Kas
|
|
59
|
Cash basis accounting
|
Akuntansi berbasiskas
|
|
60
|
Time period assumption
|
Asumsi periode waktu
|
|
61
|
Fiscal year
|
Tahun fiskal
|
|
62
|
Calendar year
|
Kalender tahunan
|
|
63
|
Work sheet
|
Kertas kerja
|
|
64
|
Temporary account
|
Akun sementara
|
|
65
|
Nominal account
|
Akun nominal
|
|
66
|
Permanent account
|
Akun permanen
|
|
67
|
Real account
|
Akun rill
|
|
68
|
Classified balance sheet
|
Neraca klarifikasi
|
|
69
|
Closing entries
|
Ayat jurnal penutup
|
|
70
|
Correcting entries
|
Ayat jurnal koreksi
|
|
71
|
Current assets
|
Asset lancar
|
|
72
|
Current liabilities
|
Kewajiban jangka pendek
|
|
73
|
Income summary
|
Ikhitisar laba rugi
|
|
74
|
Intangible assets
|
Asset tidak berwujud
|
|
75
|
Liquidity
|
Likuiditas
|
|
76
|
Long term investment
|
Investasi jangka panjang
|
|
77
|
Lonf term liabilities
|
Kewajiban jangka panjang
|
|
78
|
Operating cycle
|
Siklus operasi
|
|
79
|
Property, plant and equipment
|
Asset tetap
|
|
80
|
Post closing trial balance
|
Neraca saldo sesudah penutup
|
|
81
|
Reversing entries
|
Ayat jurnal pembalik
|
|
82
|
Stockholder’s equity
|
Ekuitas pemengang saham
|
|
83
|
Sales journal
|
Jurnal penjualan
|
|
84
|
Special journal
|
Jurnal khusus
|
|
85
|
Subsidiary ledger
|
Buku besar pembantu
|
|
86
|
Cash payment journal
|
Jurnal pembayaran kas
|
|
87
|
Cash receipts journal
|
Jurnal penerimaan kas
|
|
88
|
Depletion
|
Deplesi
|
|
89
|
Depreciable cost
|
Biaya yang dapat disusutkan
|
|
90
|
Franchise or License
|
Waralaba atau Lisensi
|
|
91
|
Intangible Assets
|
Aset tak berwujud
|
|
92
|
Amortization
|
Amortisasi
|
|
93
|
Plant Assets
|
Aset tetap
|
|
94
|
Salvage Value
|
Nilai sisa
|
|
95
|
Revenue Expenditures
|
Pengeluaran pendapatan
|
|
96
|
Trend in Value
|
Nilai pertukaran
|
|
97
|
Straight Line Method
|
Metode garis lurus
|
|
98
|
Equipment
|
Peralatan
|
|
99
|
Factoring
|
Anjak piutang
|
|
100
|
Aging the account receivable
|
Umur piutang usaha
|
|
101
|
Realizable value
|
Nilai realisasi kas
|
|
102
|
Notes receivable
|
Wesel tagih
|
|
103
|
Cash equivalent
|
Setara kas
|
|
104
|
Compensating balances
|
Saldo kompensasi
|
|
105
|
Deposits in transit
|
Setoran dalam perjalanan
|
|
106
|
Outstanding checks
|
Cek beredar
|
|
107
|
Petty cash fund
|
Dana kas kecil
|
No comments: