500 Istilah Akuntasi Inggris - Indonesia

Istilah akuntansi yang sangat berguna bagi penggiat dunia akunting,.. Semoga bermanfaat :)

Financial statements	Laporan keuangan
Balance sheet	Neraca
Statement of profit or loss	Laporan laba rugi
Cash flow statement	Laporan arus kas
Statement of changes in equity	Laporan perubahan ekuitas
Notes to financial statements	Catatan atas laporan keuangan
Asset	Aset
Liability	Kewajiban
Equity	Ekuitas
Revenue	Pendapatan
Expense	Beban
Accrual basis	Basis akrual
Cash basis	Basis kas
Recognition	Pengakuan
Measurement	Pengukuran
Presentation	Penyajian
Disclosure	Pengungkapan
Consolidation	Konsolidasi
Subsidiary	Entitas anak
Parent entity	Entitas induk
Non-controlling interest	Kepentingan nonpengendali
Materiality	Materialitas
Fair presentation	Penyajian wajar
True and fair view	Pandangan yang benar dan wajar
Auditor	Akuntan publik/auditor
Audit	Audit/pemeriksaan
Internal control	Pengendalian internal
Risk management	Manajemen risiko
Governance	Tata kelola
Budget	Anggaran
Appropriation	Alokasi anggaran
Commitment	Komitmen
Accrual accounting	Akuntansi berbasis akrual
Depreciation	Penyusutan
Amortization	Amortisasi
Impairment	Penurunan nilai
Provision	Provisi
Contingent liability	Kewajiban kontinjensi
Contingent asset	Aset kontinjensi
Financial instruments	Instrumen keuangan
Receivables	Piutang
Payables	Utang
Inventory	Persediaan
Property, plant, and equipment	Aset tetap
Intangible assets	Aset tak berwujud
Revenue recognition	Pengakuan pendapatan
Expenditure	Belanja
Non-tax state revenue	Penerimaan negara bukan pajak (PNBP)
State budget	Anggaran Pendapatan dan Belanja Negara (APBN)
Regional budget	Anggaran Pendapatan dan Belanja Daerah (APBD)
Statement of financial position	Laporan posisi keuangan
Statement of comprehensive income	Laporan laba rugi komprehensif
Statement of cash flows	Laporan arus kas
Statement of changes in net assets	Laporan perubahan aset neto
Opening balance	Saldo awal
Closing balance	Saldo akhir
Trial balance	Neraca saldo
General ledger	Buku besar
Subsidiary ledger	Buku pembantu
Journal entry	Jurnal
Accrual	Akrual
Deferral	Penangguhan
Prepaid expense	Beban dibayar dimuka
Unearned revenue	Pendapatan diterima dimuka
Allowance for doubtful accounts	Penyisihan piutang ragu-ragu
Bad debts expense	Beban piutang tak tertagih
Write-off	Penghapusan
Revaluation	Penilaian kembali
Capitalization	Kapitalisasi
De-recognition	Penghentian pengakuan
Historical cost	Biaya historis
Fair value	Nilai wajar
Carrying amount	Nilai tercatat
Net realizable value	Nilai realisasi bersih
Present value	Nilai kini
Discount rate	Tingkat diskonto
Amortized cost	Biaya perolehan diamortisasi
Financial asset	Aset keuangan
Financial liability	Kewajiban keuangan
Equity instrument	Instrumen ekuitas
Derivative	Derivatif
Hedge accounting	Akuntansi lindung nilai
Impairment loss	Kerugian penurunan nilai
Provisions for liabilities	Provisi atas kewajiban
Contingent provisions	Provisi kontinjensi
Lease	Sewa
Operating lease	Sewa operasi
Finance lease	Sewa pembiayaan
Grant	Hibah
Donation	Sumbangan
Subsidy	Subsidi
Tax revenue	Penerimaan pajak
Non-tax revenue	Penerimaan negara bukan pajak (PNBP)
Capital expenditure	Belanja modal
Operating expenditure	Belanja operasional
Commitment accounting	Akuntansi komitmen
Payment order	Surat perintah pembayaran (SPP/SPM)
Treasury	Perbendaharaan
Cash management	Manajemen kas
Bank reconciliation	Rekonsiliasi bank
Internal audit	Audit internal
External audit	Audit eksternal
Accrued revenue	Pendapatan akrual
Accrued expense	Beban akrual
Deferred tax	Pajak tangguhan
Current asset	Aset lancar
Non-current asset	Aset tidak lancar
Current liability	Kewajiban lancar
Non-current liability	Kewajiban tidak lancar
Short-term debt	Utang jangka pendek
Long-term debt	Utang jangka panjang
Capital	Modal
Share capital	Modal saham
Retained earnings	Laba ditahan
Dividends	Dividen
Earnings per share	Laba per saham
Book value	Nilai buku
Market value	Nilai pasar
Net income	Laba bersih
Gross income	Laba kotor
Operating income	Laba operasi
Non-operating income	Laba non-operasi
Operating expense	Beban operasi
Administrative expense	Beban administrasi
Selling expense	Beban penjualan
Financing expense	Beban pembiayaan
Interest expense	Beban bunga
Interest income	Pendapatan bunga
Dividend income	Pendapatan dividen
Tax expense	Beban pajak
Deferred revenue	Pendapatan tangguhan
Deferred expense	Beban tangguhan
Accrued liabilities	Kewajiban akrual
Payroll	Penggajian
Employee benefits	Imbalan kerja
Pension obligation	Kewajiban pensiun
Social security contribution	Iuran jaminan sosial
Insurance expense	Beban asuransi
Investment	Investasi
Short-term investment	Investasi jangka pendek
Long-term investment	Investasi jangka panjang
Capital gain	Keuntungan modal
Capital loss	Kerugian modal
Reinvestment	Penanaman kembali
Consolidated financial statements	Laporan keuangan konsolidasian
Minority interest	Kepentingan minoritas
Majority interest	Kepentingan mayoritas
Related party transaction	Transaksi pihak berelasi
Arm’s length transaction	Transaksi wajar
Going concern	Kelangsungan usaha
Accrual concept	Konsep akrual
Matching principle	Prinsip pencocokan
Prudence principle	Prinsip kehati-hatian
Accounting standards	Standar akuntansi
Government accounting standards	Standar akuntansi pemerintahan
Public sector accounting	Akuntansi sektor publik
Private sector accounting	Akuntansi sektor swasta
International Financial Reporting Standards (IFRS)	Standar Pelaporan Keuangan Internasional
Generally Accepted Accounting Principles (GAAP)	Prinsip akuntansi yang berlaku umum
Chart of accounts	Bagian akun
Double-entry bookkeeping	Pencatatan berpasangan
Single-entry bookkeeping	Pencatatan tunggal
Accounting cycle	Siklus akuntansi
Closing entries	Jurnal penutup
Adjusting entries	Jurnal penyesuaian
Reversing entries	Jurnal pembalik
Ledger	Buku besar
Subsidiary books	Buku pembantu
Trial balance	Neraca saldo
Financial reporting	Pelaporan keuangan
Interim financial statements	Laporan keuangan interim
Annual report	Laporan tahunan
Quarterly report	Laporan triwulanan
Semi-annual report	Laporan semesteran
Consolidated report	Laporan konsolidasian
Segment reporting	Pelaporan segmen
Related party disclosure	Pengungkapan pihak berelasi
Subsequent events	Peristiwa setelah tanggal pelaporan
Contingencies	Kontinjensi
Accounting policies	Kebijakan akuntansi
Estimates	Estimasi
Restatement	Penyajian kembali
Correction of errors	Koreksi kesalahan
Fraud	Kecurangan
Misstatement	Salah saji
Audit opinion	Opini audit
Unqualified opinion	Opini wajar tanpa pengecualian
Qualified opinion	Opini wajar dengan pengecualian
Adverse opinion	Opini tidak wajar
Disclaimer of opinion	Pernyataan tidak memberikan opini
Internal auditor	Auditor internal
External auditor	Auditor eksternal
Audit committee	Komite audit
Corporate governance	Tata kelola perusahaan
Risk disclosure	Pengungkapan risiko
Compliance	Kepatuhan
Regulatory reporting	Pelaporan regulasi
Statutory audit	Audit wajib
Forensic audit	Audit forensik
Performance audit	Audit kinerja
Financial audit	Audit keuangan
Operational audit	Audit operasional
Environmental audit	Audit lingkungan
Social audit	Audit sosial
Accounting entity	Entitas akuntansi
Reporting entity	Entitas pelaporan
Business entity concept	Konsep entitas usaha
Monetary unit assumption	Asumsi unit moneter
Time period assumption	Asumsi periode waktu
Going concern assumption	Asumsi kelangsungan usaha
Full disclosure principle	Prinsip pengungkapan penuh
Consistency principle	Prinsip konsistensi
Cost principle	Prinsip biaya
Revenue principle	Prinsip pendapatan
Matching principle	Prinsip pencocokan
Prudence principle	Prinsip kehati-hatian
Materiality principle	Prinsip materialitas
Accrual principle	Prinsip akrual
Cash principle	Prinsip kas
Accounting equation	Persamaan akuntansi
Assets = Liabilities + Equity	Aset = Kewajiban + Ekuitas
Debit	Debit
Credit	Kredit
Journal	Jurnal
Ledger	Buku besar
Trial balance	Neraca saldo
Adjusting entries	Jurnal penyesuaian
Closing entries	Jurnal penutup
Financial ratios	Rasio keuangan
Liquidity ratio	Rasio likuiditas
Solvency ratio	Rasio solvabilitas
Profitability ratio	Rasio profitabilitas
Activity ratio	Rasio aktivitas
Return on assets (ROA)	Tingkat pengembalian aset
Return on equity (ROE)	Tingkat pengembalian ekuitas
Debt to equity ratio (DER)	Rasio utang terhadap ekuitas
Current ratio	Rasio lancar
Quick ratio	Rasio cepat
Earnings per share (EPS)	Laba per saham
Price to earnings ratio (P/E)	Rasio harga terhadap laba
Market capitalization	Kapitalisasi pasar
Dividend payout ratio	Rasio pembayaran dividen
Cash ratio	Rasio kas
Inventory turnover	Perputaran persediaan
Accounts receivable turnover	Perputaran piutang
Accounts payable turnover	Perputaran utang
Working capital	Modal kerja
Net working capital	Modal kerja bersih
Break-even point	Titik impas
Contribution margin	Margin kontribusi
Fixed cost	Biaya tetap
Variable cost	Biaya variabel
Cost of goods sold (COGS)	Harga pokok penjualan
Overhead cost	Biaya overhead
Cost accounting	Akuntansi biaya
Managerial accounting	Akuntansi manajemen
Financial accounting	Akuntansi keuangan
Tax accounting	Akuntansi pajak
Government accounting	Akuntansi pemerintahan
Public sector accounting	Akuntansi sektor publik
Private sector accounting	Akuntansi sektor swasta
Forensic accounting	Akuntansi forensik
Creative accounting	Akuntansi kreatif
Accrual accounting	Akuntansi berbasis akrual
Cash accounting	Akuntansi berbasis kas
Double-entry system	Sistem pencatatan berpasangan
Single-entry system	Sistem pencatatan tunggal
Bookkeeping	Pembukuan
Accounting records	Catatan akuntansi
Source documents	Dokumen sumber
Voucher	Bukti transaksi
Invoice	Faktur
Receipt	Kwitansi
Payment order	Surat perintah pembayaran (SPP/SPM)
Treasury single account	Rekening tunggal perbendaharaan
Cash disbursement	Pengeluaran kas
Cash receipt	Penerimaan kas
Petty cash	Kas kecil
Bank reconciliation	Rekonsiliasi bank
Cash equivalents	Setara kas
Short-term notes payable	Surat utang jangka pendek
Bonds payable	Obligasi yang harus dibayar
Bonds receivable	Obligasi yang dimiliki
Treasury bills	Surat perbendaharaan negara
Treasury bonds	Obligasi negara
Treasury notes	Surat utang negara
Government securities	Surat berharga negara (SBN)
Marketable securities	Surat berharga yang dapat diperdagangkan
Investment securities	Surat berharga investasi
Equity securities	Surat berharga ekuitas
Debt securities	Surat berharga utang
Convertible bonds	Obligasi konversi
Preferred shares	Saham preferen
Common shares	Saham biasa
Share premium	Agio saham
Treasury stock	Saham treasuri
Stock split	Pemecahan saham
Reverse stock split	Penggabungan saham
Initial public offering (IPO)	Penawaran umum perdana
Secondary offering	Penawaran sekunder
Rights issue	Hak memesan efek terlebih dahulu (HMETD)
Bonus issue	Saham bonus
Capital restructuring	Restrukturisasi modal
Debt restructuring	Restrukturisasi utang
Financial restructuring	Restrukturisasi keuangan
Consolidation method	Metode konsolidasi
Equity method	Metode ekuitas
Proportionate consolidation	Konsolidasi proporsional
Segment reporting	Pelaporan segmen
Interim reporting	Pelaporan interim
Annual reporting	Pelaporan tahunan
Quarterly reporting	Pelaporan triwulanan
Semi-annual reporting	Pelaporan semesteran
Disclosure requirements	Persyaratan pengungkapan
Accounting estimates	Estimasi akuntansi
Change in accounting policy	Perubahan kebijakan akuntansi
Change in accounting estimate	Perubahan estimasi akuntansi
Prior period adjustment	Penyesuaian periode sebelumnya
Restatement of accounts	Penyajian kembali akun
Correction of errors	Koreksi kesalahan
Fraudulent reporting	Pelaporan curang
Misrepresentation	Salah penyajian
Audit trail	Jejak audit
Internal control system	Sistem pengendalian internal
Control environment	Lingkungan pengendalian
Risk assessment	Penilaian risiko
Control activities	Aktivitas pengendalian
Monitoring	Pemantauan
Information and communication	Informasi dan komunikasi
Compliance audit	Audit kepatuhan
Performance audit	Audit kinerja
Financial audit	Audit keuangan
Operational audit	Audit operasional
Environmental audit	Audit lingkungan
Social audit	Audit sosial
Audit evidence	Bukti audit
Audit risk	Risiko audit
Inherent risk	Risiko bawaan
Control risk	Risiko pengendalian
Detection risk	Risiko deteksi
Audit sampling	Pengambilan sampel audit
Substantive testing	Pengujian substantif
Compliance testing	Pengujian kepatuhan
Analytical procedures	Prosedur analitis
Substantive procedures	Prosedur substantif
Audit working papers	Kertas kerja audit
Audit report	Laporan audit
Management letter	Surat manajemen
Audit findings	Temuan audit
Audit recommendation	Rekomendasi audit
Audit follow-up	Tindak lanjut audit
Audit committee	Komite audit
Corporate governance	Tata kelola perusahaan
Risk management	Manajemen risiko
Compliance	Kepatuhan
Budgeting	Penganggaran
Budget execution	Pelaksanaan anggaran
Budget realization report	Laporan realisasi anggaran
Appropriation	Alokasi anggaran
Commitment	Komitmen
Obligation	Kewajiban anggaran
Payment	Pembayaran
Cash disbursement	Pengeluaran kas
Cash receipt	Penerimaan kas
Treasury	Perbendaharaan
Treasury single account	Rekening tunggal perbendaharaan
State budget (APBN)	Anggaran Pendapatan dan Belanja Negara
Regional budget (APBD)	Anggaran Pendapatan dan Belanja Daerah
Revenue	Pendapatan
Expenditure	Belanja
Capital expenditure	Belanja modal
Operating expenditure	Belanja operasional
Personnel expenditure	Belanja pegawai
Goods expenditure	Belanja barang
Service expenditure	Belanja jasa
Transfer to regions	Transfer ke daerah
Special allocation fund	Dana alokasi khusus
General allocation fund	Dana alokasi umum
Revenue sharing fund	Dana bagi hasil
Village fund	Dana desa
Subsidy	Subsidi
Grant	Hibah
Donation	Sumbangan
Loan	Pinjaman
Debt service	Pembayaran utang
Debt restructuring	Restrukturisasi utang
Financial restructuring	Restrukturisasi keuangan
Capital restructuring	Restrukturisasi modal
Investment	Investasi
Foreign investment	Penanaman modal asing
Domestic investment	Penanaman modal dalam negeri
Portfolio investment	Investasi portofolio
Direct investment	Investasi langsung
Risk disclosure	Pengungkapan risiko
Compliance disclosure	Pengungkapan kepatuhan
Corporate social responsibility (CSR)	Tanggung jawab sosial perusahaan
Sustainability reporting	Pelaporan keberlanjutan
Integrated reporting	Pelaporan terintegrasi
Non-financial reporting	Pelaporan non-keuangan
Governance reporting	Pelaporan tata kelola
Transparency	Transparansi
Accountability	Akuntabilitas
Integrity	Integritas
Professional judgment	Pertimbangan profesional
Ethical standards	Standar etika
Accounting information system	Sistem informasi akuntansi
Enterprise resource planning (ERP)	Perencanaan sumber daya perusahaan
Financial management information system (FMIS)	Sistem informasi manajemen keuangan
State treasury and budget system (SPAN)	Sistem Perbendaharaan dan Anggaran Negara
Integrated financial reporting system	Sistem pelaporan keuangan terintegrasi
Electronic budgeting	Penganggaran elektronik
E-audit	Audit elektronik
E-filing	Pelaporan elektronik
E-invoice	Faktur elektronik
E-payment	Pembayaran elektronik
Digital accounting	Akuntansi digital
Cloud accounting	Akuntansi berbasis awan
Big data analytics	Analisis data besar
Artificial intelligence in accounting	Kecerdasan buatan dalam akuntansi
Blockchain accounting	Akuntansi berbasis blockchain
Cryptocurrency accounting	Akuntansi aset kripto
Fintech reporting	Pelaporan fintech
Regtech	Teknologi regulasi
Suptech	Teknologi pengawasan
Accounting ethics	Etika akuntansi
Professional competence	Kompetensi profesional
Independence	Independensi
Objectivity	Objektivitas
Confidentiality	Kerahasiaan
Professional behavior	Perilaku profesional
Code of ethics	Kode etik
Accounting profession	Profesi akuntansi
Public accountant	Akuntan publik
Chartered accountant	Akuntan chartered
Certified public accountant (CPA)	Akuntan publik bersertifikat
Auditor	Auditor
Internal auditor	Auditor internal
External auditor	Auditor eksternal
Government auditor	Auditor pemerintah
Private auditor	Auditor swasta
Audit firm	Kantor akuntan publik
Audit engagement	Penugasan audit
Audit planning	Perencanaan audit
Audit execution	Pelaksanaan audit
Audit completion	Penyelesaian audit
Audit documentation	Dokumentasi audit
Audit quality control	Pengendalian mutu audit
Peer review	Telaah sejawat
Audit standards	Standar audit
International Standards on Auditing (ISA)	Standar Internasional Audit
Government Auditing Standards	Standar audit pemerintah
Performance indicators	Indikator kinerja
Key performance indicators (KPI)	Indikator kinerja utama
Benchmarking	Tolok ukur
Variance analysis	Analisis varians
Cost-benefit analysis	Analisis biaya-manfaat
Sensitivity analysis	Analisis sensitivitas
Scenario analysis	Analisis skenario
Financial modeling	Pemodelan keuangan
Forecasting	Peramalan
Budget forecast	Perkiraan anggaran
Cash forecast	Perkiraan kas
Revenue forecast	Perkiraan pendapatan
Expenditure forecast	Perkiraan belanja
Debt forecast	Perkiraan utang
Investment appraisal	Penilaian investasi
Project appraisal	Penilaian proyek
Feasibility study	Studi kelayakan
Cost estimation	Estimasi biaya
Budget variance	Selisih anggaran
Favorable variance	Varians menguntungkan
Unfavorable variance	Varians merugikan
Standard costing	Penentuan biaya standar
Activity-based costing (ABC)	Penentuan biaya berbasis aktivitas
Job order costing	Penentuan biaya pesanan
Process costing	Penentuan biaya proses
Overhead allocation	Alokasi biaya overhead
Direct cost	Biaya langsung
Indirect cost	Biaya tidak langsung
Fixed cost	Biaya tetap
Variable cost	Biaya variabel
Semi-variable cost	Biaya semi variabel
Marginal cost	Biaya marjinal
Opportunity cost	Biaya peluang
Sunk cost	Biaya hangus
Replacement cost	Biaya penggantian
Historical cost	Biaya historis
Current cost	Biaya kini
Fair value	Nilai wajar
Net realizable value	Nilai realisasi bersih
Present value	Nilai kini
Future value	Nilai masa depan
Discounted cash flow (DCF)	Arus kas terdiskonto
Internal rate of return (IRR)	Tingkat pengembalian internal
Net present value (NPV)	Nilai kini bersih
Payback period	Periode pengembalian