会计术语(accounting term)

accounting	会计	Kuàijì	akuntansi
accounting equation	会计等式	Kuàijì děng shì	persamaan akuntansi
accounting term	会计术语	Kuàijì shùyǔ	istilah akuntansi
accounts payable	应付帐款	Yìngfù zhàng kuǎn	utang usaha
accounts receivable	应收账款	Yīng shōu zhàng kuǎn	piutang usaha
accrued expenses	预提费用	Yù tí fèiyòng	beban masih harus dibayar
accumulated depreciation	累计折旧	Lěijì zhéjiù	akumulasi penyusutan
adjusting entries	调整分录	Tiáozhěng fēn lù	Jurnal penyesuaian
allowance for bad debt	备抵呆帐	Bèi dǐ dāi zhàng	penyisihan piutang ragu-ragu
amortization expenses	摊销费用	Tān xiāo fèiyòng	beban amortisasi
at cost	按成本	Àn chéngběn	berdasarkan biaya
audit	审计	Shěnjì	audit
bad debt expense	坏账开支	Huàizhàng kāizhī	beban piutang tak tertagih
balance sheet	资产负债表	Zīchǎn fùzhài biǎo	neraca
bank	银行	Yínháng	bank
bank loan	银行贷款	Yínháng dàikuǎn	pinjaman bank
bond	键	Jiàn	obligasi
bond payable	应付债券	Yìngfù zhàiquàn	utang obligasi
book value	账面价值	Zhàngmiàn jiàzhí	nilai buku
break even point	盈亏平衡点	Yíngkuī pínghéng diǎn	titik impas
building	建筑	Jiànzhú	bangunan
calender year	历年	Lìnián	tahun kalender
cash	现金	Xiànjīn	kas
cash and equivalent	现金及等价	Xiànjīn jí děng jià	Kas dan setara kas
cash flow statement	现金流动表	Xiànjīn liúdòng biǎo	Laporan Arus Kas
cash payment journal	现金支付日记	Xiànjīn zhīfù rìjì	buku harian pembayaran kas
cash receipt journal	现金收据杂志	Xiànjīn shōujù zázhì	buku harian penerimaan kas
chief executive officer	行政总裁	Xíngzhèng zǒngcái	chief Executive Officer
chief financial officer	首席财务总监	Shǒuxí cáiwù zǒngjiān	Chief Financial Officer
chief marketing officer	首席营销官	Shǒuxí yíngxiāo guān	Chief Marketing Officer
chief operating officer	首席营运官	Shǒuxí yíngyùn guān	Chief Operating Officer
controller	调节器	Tiáojié qì	controller
cost of goods sold	产品销售成本	Chǎnpǐn xiāoshòu chéngběn	Beban pokok penjualan
coverage ratio	覆盖率	Fùgài lǜ	rasio coverage
currency	货币	Huòbì	mata uang
current assets	流动资产	Liúdòng zīchǎn	aset lancar
current liabilities	流动负债	Liúdòng fùzhài	liabilitas lancar
current ratio	流动比率	Liúdòng bǐlǜ	rasio lancar
debt ratio	资产负债率	Zīchǎn fùzhài lǜ	rasio utang
debt to equity ratio	债务与股东权益比率	Zhàiwù yǔ gǔdōng quányì bǐlǜ	Rasio utang terhadap ekuitas
depletion expenses	消耗费用	Xiāohào fèiyòng	beban deplesi
deposit	存款	Cúnkuǎn	deposito
depreciation expenses	折旧费用	Zhéjiù fèiyòng	beban penyusutan
director	主任	Zhǔrèn	direktur
double declining method	双倍余额递减法	Shuāng bèi yú'é dìjiǎn fǎ	metode penurunan ganda
down payment	首付	Shǒufù	uang muka
earning after tax	税后收入	Shuì hòu shōurù	laba setelah pajak
earning before interest and tax	利息及税项前盈利	Lìxí jí shuì xiàng qián yínglì	Laba sebelum bunga dan pajak
earning berfore tax	收入berfore税	Shōurù berfore shuì	laba sebelum pajak
earning per share	每股收益	Měi gǔ shōuyì	laba per saham
economy	经济	Jīngjì	ekonomi
employee receivable	员工应收款	Yuángōng yīng shōu kuǎn	Piutang karyawan
equipment	设备	Shèbèi	peralatan
equity	公平	Gōngpíng	ekuitas
equity statement	股权声明	Gǔquán shēngmíng	laporan ekuitas
external audit	外部审计	Wàibù shěnjì	Audit eksternal
fair market price	公平的市场价格	Gōngpíng de shìchǎng jiàgé	harga pasar wajar
financial position	财务状况	Cáiwù zhuàngkuàng	posisi keuangan
financial statement	财务报告	Cáiwù bàogào	laporan keuangan
first in first out	先入先出	Xiānrù xiān chū	First-in/first-out
fiscal year	财政年度	Cáizhèng niándù	tahun fiskal
fixed assets	固定资产	Gùdìng zīchǎn	aset tetap
fixture	夹具	Jiājù	perabot
fluctuating fund	波动基金	Bōdòng jījīn	dana berfluktuasi
furniture	家具	Jiājù	perabot
gasoline expense	汽油费用	Qìyóu fèiyòng	beban bensin
general administrative expenses	一般及行政开支	Yībān jí xíngzhèng kāizhī	Beban umum dan administrasi
general journal	普通日记账	Pǔtōng rìjìzhàng	Jurnal umum
general ledger	总帐	Zǒng zhàng	General Ledger
goodwill	善意	Shànyì	goodwill
gross profit	毛利	Máolì	laba kotor
imprest fund	备用金	Bèiyòng jīn	dana tetap
insurance expenses	保险费用	Bǎoxiǎn fèiyòng	beban asuransi
interim report	中期报告	Zhōngqí bàogào	Laporan interim
internal audit	内部审计	Nèibù shěnjì	Audit internal
inventory	库存	Kùcún	persediaan
inventory turnover	存货周转率	Cúnhuò zhōuzhuǎn lǜ	Perputaran persediaan
investment	投资	Tóuzī	investasi
land	土地	Tǔdì	tanah
leverage ratio	杠杆比率	Gànggǎn bǐlǜ	rasio pengungkit
liabilities	负债	Fùzhài	liabilitas
liquidity ratio	流动性比率	Liúdòng xìng bǐlǜ	Rasio likuiditas
long term liabilities	长期负债	Chángqí fùzhài	kewajiban jangka panjang
market price	市场价格	Shìchǎng jiàgé	harga pasar
market value	市场价值	Shìchǎng jiàzhí	nilai pasar
marketable securities	有价证券	Yǒu jià zhèngquàn	surat-surat berharga
minority interest	少数股东权益	Shǎoshù gǔdōng quányì	Hak minoritas
mortgage loan	按揭贷款	Ànjiē dàikuǎn	pinjaman hipotek
moving average	移动平均线	Yídòng píngjūn xiàn	rata-rata berjalan
non current assets	非流动资产	Fēi liúdòng zīchǎn	aset tidak lancar
operating expenses	经营费用	Jīngyíng fèiyòng	beban usaha
operating income	营业收入	Yíngyè shōurù	laba usaha
other receivable	其他应收款	Qítā yīng shōu kuǎn	Tagihan lainnya
payment clause	付款条款	Fùkuǎn tiáokuǎn	syarat pembayaran
period	期	Qī	periode
petty cash	零用现金	Língyòng xiànjīn	kas kecil
prepaid expenses	待摊费用	Dài tān fèiyòng	beban dibayar dimuka
price earning ratio	市盈率	Shìyínglǜ	PER
price list	价格表	Jiàgé biǎo	Daftar Harga
profit and loss statement	损益表	Sǔnyì biǎo	laporan laba rugi
profit margin	利润率	Lìrùn lǜ	margin laba
profitability ratio	盈利能力比率	Yínglì nénglì bǐlǜ	rasio keuntungan
purchases	购买	Gòumǎi	pembelian
quick ratio	速动比率	Sù dòng bǐlǜ	Rasio Cepat
rent expense	租金支出	Zūjīn zhīchū	beban sewa
retained earning	留存收益	Liúcún shōuyì	laba ditahan
return on assets	资产收益率	Zīchǎn shōuyì lǜ	Return on asset
return on equity	净资产收益率	Jìng zīchǎn shōuyì lǜ	ROE
revenue	收入	Shōurù	pendapatan
salaries expenses	薪金开支	Xīnjīn kāizhī	beban gaji
sales	销售	Xiāoshòu	penjualan
securities	证券	Zhèngquàn	surat-surat berharga
selling expenses	销售费用	Xiāoshòu fèiyòng	beban penjualan
shares	股份	Gǔfèn	saham
special journal	特种日记账	Tèzhǒng rìjìzhàng	jurnal khusus
straight line method	直线法	Zhíxiàn fǎ	metode garis lurus
sum of the year digit method	总和的年份数字的方法	Zǒnghé de niánfèn shùzì de fāngfǎ	Metode jumlah angka tahun
tax expense	所得税费用	Suǒdéshuì fèiyòng	beban pajak penghasilan
taxable income	应纳税所得额	Yīng nàshuì suǒdé é	Penghasilan Kena Pajak
travelling expenses	旅费	Lǚfèi	uang jalan
trial balance	试算表	Shì suàn biǎo	neraca saldo
turnover	营业额	Yíngyè é	perputaran
unearned income	非工资收入	Fēi gōngzī shōurù	penghasilan ditangguhkan
vehicle equipment	车载设备	Chēzài shèbèi	kendaraan
wages	工资	Gōngzī	upah
worksheet	工作表	Gōngzuò biǎo	neraca lajur