CLASS : B/P2
GROUP 2, MEMBER : 1. Safira Dwi Aziza (01031282530046)
2. Afifah Nadia Fathma (01031282530048)
3. Aliyah Rizqi Gholimay (01031282530084)
4. Tan Nayla Rivera (01031282530062)
5. Fellyska Jasmine Nugraha (01031282530072)
ACCOUNTING VOCABULARIES
Vocabulary Translation
Aa
Adjustment Penyesuaian
Administrative Administrasi
Allowances Tunjangan
Amortized Diamortisasi
Acquisition Perolehan
Advances Uang Muka
Accrued Akrual
Attributable Dapat diatribusikan
Bb
Bank loan Utang bank
Balance Seimbang
Bearer plants Tanaman produktif
Biological assets Aset biologi
Bonds Obligasi
Benefit Manfaat
Bussines Combination Kombinasi bisnis
Borrowings Pinjaman
Cc
Cash equivalents Setara kas
Creditor bank name Kreditur nama bank
Correction of prior period errors Koreksi kesalahan periode lalu
Comprehensive Komprehensif
Commissions Komisi
Consumer financing liabilities Utang pembiayaan konsumen
Controlling shareholder Pemegang saham pengendali
Cost of good sold Beban pokok penjualan
Customers Pelanggan
Cost of goods manufactured Harga pokok produksi
Currency Mata uang
Creditor Kreditur
Current maturities of bank loans Liabilitas jangka panjang yang jatuh tempo
dalam satu tahun atas utang bank
Counterparty Pihak Lawan Transaksi
Concession assets Aset konsesi
Dd
Disclosure Pengungkapan
Defined Dipastikan
Deposits Jaminan
Deferred charges Beban tanggungan
Determination of fair value Penentuan nilai wajar
Derivative Derivatif
Dividens Dividen
Depreciation Depresiasi
Ee
Events after reporting period Peristiwa setelah periode pelaporan
Employee benefits Imbalan kerja karyawan
Equity position Posisi ekuitas
Expenses Pengeluaran
Excise Cukai
Earnings per share Laba per saham
Ff
Foreign currency Mata uang asing
Foreign bank Bank asing
Financial instruments Instrumen keuangan
Finance Keuangan
Fixed assets Aset tetap
Gg
Goodwill Aset tak berwujud
Gross carrying amount Nilai perolehan kotor
General reserves Cadangan umum
Guarantees Jaminan
Gross Bruto
General Industry Industri General
Hh
Hedges Perlindungan terhadap Kerugian
Ii
Interest on long-term bank loan Bunga utang bank jangka panjang
Issuance of common stocks Penerbitan saham biasa
Intangible assets Aset takberwujud
Income Pendapatan
Investment Investasi
Inventories Persedian
Invesment in associates Investasi pada entitas asosiasi
Impairment of non-financial assets Penurunan nilai aset nonkeuangan
Jj
Joint Ventures Ventura Bersama
Kk
Ll
Loans Pinjaman
Loss Rugi
Local bank Bank lokal
Long-term bank loan Pinjaman Bank Jangka Panjang
Mm
Maturity of long-term bank loan Jatuh tempo utang bank jangka panjang
Mining Pertambangan
Method Metode
Nn
Notes for long-term bank loan Catatan untuk utang bank jangka panjang
Notes for short-term bank loans Catatan utang bank jangka pendek
Net Nilai batas
Oo
Outflows Pengeluaran
Owner Pemilik
Pp
Payments Pembayaran
Proceeds from due to stockholders Penerimaan utang pemegang saham
Prepaid expenses Beban dibayar dimuka
Provisions Provisi
Profit Laba atau Keuntungan
Property Properti
Purchase Pembelian
Principals of consolidation Prinsip-prinsip konsolidasi
Product revenue Pendapatan produk
Qq
Quantity Jumlah
Rr
Revenues Pendapatan
Right of use assets Aset hak guna
Receipts from securities company Penerimaan dari perusahaan efek
Reinsurance Reasuransi
Rent cost Biaya sewa
Receivabels Piutang Usaha
Related Party Pihak Berelasi
Third Party Pihak Ketiga
Ss
Segment reporting Pelaporan segmen
Service Cost Beban Jasa
Subordinated Subordinasi
Short-term loan Utang jangka pendek
Syndicated bank loans Pinjaman sindikasi
Share capital Modal saham
Subsidy Subsidi
Stock Saham
Sales Penjualan
Syndicated bank loans Pinjaman sindikasi
Tt
Third party Pihak ketiga
Trade payables Utang usaha
Treasury stock Saham treasuri
Trade Receiveables Piutang Usaha
Tax Pajak
Trade Receivables Piutang Dagang
Uu
Undeveloped Belum dikembangkan
Unbilled Receivables Tagihan Bruto
Vv
Ventures Ventura
Voluntary Kebijakan
Ww
Withdrawal Pencairan
Wages Upah
