KAMUS ISTILAH DALAM EKONOMI DAN ARTINYA

E K O N O M I

NAMA – NAMA PERKIRAAN ( AKUN )
DAN ISTILAH DALAM BAHASA INGGRIS

Account Title Artinya
Assets Harta
Current Assets Harta Lancar
Cash In Bank Kas di Bank
Petty Cash Kas Kecil
Account Receivable Piutang Dagang
Allowance For Doubtful Debt Penyisihan Kerugian Piutang
Furniture And Fixture Perabot & Inventaris
Interest Receivable Piutang Bunga
Notes Receivable Piutang Wesel
Merchandise Inventory Persediaan Barang Dagangan
Marketable Securities Surat-Surat Berharga
Supplies Perlengkapan
Store Supplies Perlengkapan Toko
Office Supplies Perlengkapan Kantor
Prepaid Advertising Iklan Dibayar Dimuka
Prepaid Expense Biaya Dibayar Dimuka
Prepaid Insurance Ansuransi Dibayar Dimuka
Prepaid Rent Sewa Dibayar Dimuka
Long Term Investment Investasi Jangka Panjang
Investment In Bond Investasi Dalam Obligasi
Investment In Common Stock Investasi Dalam Saham
Temporary Investment Investasi Jangka Pendek

Fixed Assets Harta Tetap
Equipment Peralatan
Acumulated depreciation of equipment Akumulasi Penyusutan Peralatan
Store Equipment Peralatan Toko
Acumulated depreciation of store equipment Akumulasi Penyusutan Peralatan Toko
Office Equipment Peralatan Kantor
Acumulated depreciation of office equipment Akumulasi Penyusutan Peralatan Kantor
Building Gedung
Acumulated depreciation of building Akumulasi Penyusutan Gedung
Land Tanah
Acumulated depreciation of land Akumulasi Penyusutan Tanah
Machine Mesin
Acumulated depreciation of machine Akumulasi Penyusutan Mesin
Motor Vehicle Kendaraan
Acumulated depreciation of motor vehicle Akumulasi Penyusutan Kendaraan
Vat In PPN Masukan

Intangible Fixed Assets Harta Tidak Berwujud
Goodwill Nama Baik
Franchise Hak Istimewa
Leasing Hak Sewa

Liabilities Kewajiban
Account Payable Hutang Dagang
Bank Payable / Loan From Bank Hutang Bank
Bond Payable Hutang Obligasi
Interest Payable Hutang Bunga
Mortgage Payable Hutang Hipotek
Notes Payable Hutang Wesel
Salaries Payable Hutang Gaji
Tax Payable Hutang Pajak
Accrued Expense Hutang Biaya
Unearned Rent Sewa Diterima Dimuka
Unearned Revenue Pendapatan Diterima Dimuka
Vat Out PPN Keluaran

Equity
Modal
Paid Up Capital Setoran Modal
Prive Pengambilan Pribadi
Drawing Pengambilan Pribadi
Devidend Pengambilan Saham
Income Summary Ikhtisar Laba Rugi
Common Stock Saham
Preferred Stock Saham Preferen / Istimewa
Retained Earning Laba Di Tahan

Revenue Pendapatan
Sales Penjualan
Sales Return Pengembalian Penjualan
Sales Discount Potongan Penjualan
Commosion Income Pendapatan Dari Komisi
Consignment Income Pendapatan Dari Konsinyasi
Fare Income Pendapatan Dari Angkutan
Fees Earned Honor
Income From Joint Venture Pendapatan Dari Usaha Petungan
Interest Income Pendapatan Bunga
Other Income Pendapatan Lain-Lain
Recovery Income Pendapatan Diterima Kembali
Rent Income Pendapatan Sewa
Purchase Pembelian
Purchase Return Pengembalian Pembelian
Purchase Discount Potongan Pembelian
Cost Of Goods Sold Harga Pokok Penjualan

Expense Biaya
Advertising Expense Biaya Iklan
Telephone & Electeicity Expense Biaya Telepon dan Listrik
Store Supplies Expense Biaya Perlengkapan Toko
Bad Debt Expense Biaya Kerugian Piutang
Depreciation Expense Biaya Penyusutan Harta
Insurance Expense Biaya Asuransi
Rent Expense Biaya Sewa
Wages & Salaries Expense Biaya Upah dan gaji
Other Operating Expense Biaya Operasi Lainnya
Office Salaries Expense Biaya Gaji Kantor
Store Salaries Expense Biaya Gaji Toko
Salesmen Salaries Expense Biaya Gaji Bagian Penjualan
Supplies Expense Biaya Perlengkapan Toko
Office Supplies Expense Biaya Perlengkapan Kantor
Administrative Expense Biaya Administrasi
Interest Expense Biaya Bunga
Miscellanious Expense Biaya Rupa-Rupa
Motor Vehicle Expense Biaya Kendaraan
Utilities Expense Biaya Prasarana
Bank Service Charge Biaya Administrasi Bank
Income Tax Expense Biaya Pajak Penghasilan
Depreciation Expense Of Building Biaya Penyusutan Gedung
Depreciation Expense Of Equipment Biaya penyusutan Peralatan
Depreciation Expense Of Furniture And Fixture Biaya Penyusutan Perabot/Inventaris
Depreciation Expense Of Machine Biaya Penyusutan Mesin
Depreciation Expense Of Motor Vehicle Biaya Penyusutan Kendaraan
Depreciation Expense Of Office Equipment Biaya Penyusutan Peralatan Kantor
Depreciation Expense Of Store Equipment Biaya Penyusutan Peralatan Toko
Freight In Ongkos Angkut Pembelian
Freight Out Ongkos Angkut Penjualan