100 Economics Terms
Nama : Wulandari Eka Putri
Kelas : 1DF02
Universitas Gunadarma
Jakarta, 05 January 2013
1. Accounts Receivable = Piutang Dagang
2. Allowance of Doubtful Debt = Cadangan kerugian piutang
3. Merchandise Inventory = Persediaan Barang Dagang
4. Office Supplies = Perlengkapan Kantor
5. Prepaid Rent = Persekot Sewa
6. Prepaid Insurance = Persekot Asuransi
7. Value Added Tax (VAT) In = Pajak Pertambahan nilai (PPN) masukan
8. Long Term Investment = Investasi Saham
9. Stock Investment = Investasi dalam bentuk Saham
10. Equipment at Cost = Peralatan
11. Equipment Acc.Depreciation = Akumulasi Penyusutan Peralatan
12. Account Payable = Utang Dagang
13. Vat Payable = Utang PPN
14. Vat Out = PPN keluaran
15. Accrued Payable = Utang Beban
16. Long Term Liabilities = Hutang Jangka Panjang
17. Mandiri Bank Loan = Utang bank Jangka Panjang
18. Sales = Penjualan Barang Dagang
19. Sales Discount = Potongan Penjualan Barang Dagang
20. Stock Capital = Modal Saham
21. Retained Earning = Saldo Laba Periode lalu
22. Sales Return = Retur Penjualan Barang Dagang
23. Cost of Goods Sold = Harga Pokok Penjualan
24. Purchase = Pembelian Barang Dagang
25. Freight Paid = Beban Transportasi Pembelian
26. Purchase Discount = Potongan Pembelian Barang Dagang
27. Purchase Return = Retur Pembelian Barang Dagang
28. Operating Expense = Beban Operasional
29. Telephon&Electricity Expense = Beban Telepon dan Listrik
30. Office Suplies Expense = Beban Perlengkapan Toko
31. Bad Debts Expense = Beban Kerugian Penghapusan Piutang
32. Spoilage Expense = Beban kerugian kerusakan Barang Dagang
33. Depreciation Expense = Beban Depresiasi Aktiva Tetap
34. Insurance Expense = Beban Asuransi
35. Rent Expense = Beban Sewa Toko
36. Wages and Salaries Expense = Beban Upah & Gaji
37. Other Operating Expense = Beban operasi lainnya
38. Advertising Expense = Beban Iklan
39. Other Revenues and Gains = Pendapatan diluar Usaha
40. Interest Income = Pendapatan Bunga
41. Dividend Income = Pendapatan Deviden
42. Gain (lass) on Sale of Stock = Laba dari Penjualan Saham
43. Freight Collected = Pendapatan Jasa Transportasi Penjualan
44. Late Fees Collected = Denda keterlambatan pembayaran Piutang
45. Other Expense and Losses = Beban diluar Usaha
46. Interest = Suku Bunga
47. Interest Expense = Beban Bunga
48. Bank Service Charge = Beban Administrasi Bank
49. Late Fess Expense = Beban Denda Pembayaran Utang Dagang
50. Balance Sheet = Neraca
51. Financial Statement = Laporan Keuangan
52. In Come Statement = Laporan Laba Rugi
53. Capital Statement = Laporan Perubahan Modal
54. Retained Earning Statement = Laporan Laba ditahan
55. Leasing = Sewa Guna
56. Ventura Capital = Modal Ventura
57. Factoring = Anjak Piutang
58. Credit Card = Kartu Kredit
59. Consumer Finance = Pembiayaan Konsumen
60. Fund Company = Perusahaan Penyediaan Dana
61. Management Company = Perusahaan Pengelola
62. Capital Lease = Sewa Guna usaha Modal
63. Unearned Lease Income = Pendapatan Sewa Guna yg belum diakui
64. Security Deposit = Simpanan Jaminan
65. Service Charge = Biaya Anjak Piutang
66. Penalty = Denda yang ada didalam Deposito
67. Cheque = Alat Pembayaran berupa Cek
68. Open Market Operation = Operasi Pasar Terbuka
69. Discount Window = Fasilitas Diskonto
70. Selective Credit Controle = Pengawasan Kredit secara selektif
71. Foreign Exchange Rate = Tingkat Nilai Tukar mata uang asing
72. Demand Deposit = Simpanan Giro
73. Deposit = Deposito
74. Time Deposit = Deposito Berjangka
75. Certificate of Deposit = Sertifikat Deposito
76. Advanced Payment = Pembiayaan dlm bentuk pembayaran dimuka
77. Applicant = Seorang yg Mengajukan L/C
78. Beneficiary = Seorang yang Menerima L/C
79. Issuing Bank = Bank yg membuka L/C
80. Advising Bank = Bank yg meneruskan L/C
81. Paying Bank = Bank yg Membayar L/C
82. Insurance Policy = Polis Asuransi
83. L/C = Pengiriman barang melalui Bank
84. Currency = Mata uang
85. Cost = Biaya
86. Mortage Payable = Hutang Hipotek
87. Merchandise Inventory = Persediaan Barang
88. Bond = Obligasi
89. Note Payable = Wesel Bayar
90. Monetary Unit Asumption = Asumsi satuan Uang
91. General Journal = Jurnal Umum
92. Posting = Pembukuan
93. Prepayments = Pembayaran dimuka
94. Accrued Revenues = Pendapatan yg masih harus diterima
95. Accrued Expense = Beban yg masih harus dibayar
96. Prepaid Expense = Beban yg dibayar tunai tp blm digunakan
97. Unearned Revenues = Pendapatan diterima dimuka
98. Other Expense and losses = Beban dan Kerugian lain-lain
99. Other Revenues and Gains = Pendapatan dan Keuntungan lain-lain
100. Dishonored Note = Wesel yg tidak dibayar penuh
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