Istilah Akuntansi Inggris – Indonesia

Current assets : Aset lancar
Cash and cash equivalents : Kas dan setara kas
Restricted cash in banks : Kas di bank yang dibatasi penggunaannya
Short term investment : Investasi jangka pendek
Available-for-sale financial assets : Aset keuangan tersedia untuk dijual
Notes receivable : Wesel tagih
Derivative assets : Aset derivative
Trade receivables : Piutang usaha
Third parties : Pihak ketiga
Related parties : Pihak berelasi
Due from related parties : Piutang pihak berelasi
Inventories : Persediaan
Value-added tax recoverable : Tagihan Pajak Pertambahan Nilai
Non-current assets : Aset tidak lancar
Investments in associates : Investasi pada entitas asosiasi
Fixed assets : Aset tetap
Deferred costs : Biaya tangguhan
Claims for tax refund : Tagihan pajak
Deferred financing costs : Biaya keuangan tangguhan
Restated : Telah disajikan kembali
Current liabilities : Liabilitas jangka pendek
Short-term loans : Pinjaman jangka pendek
Trade payables : Utang usaha
Due to Government of Indonesia : Utang kepada Pemerintah Indonesia
Accrued expenses : Beban yang masih harus dibayar
Taxes payable : Utang pajak
Derivated liabilities : Liabilitas derivative
Current maturities of long-term liabilities: Liabilitas jangka panjang yang jatuh tempo dalam waktu satu tahun
Long-term loans : Pinjaman jangka panjang
Obligation under financial leases : Utang sewa pembiayaan
Accrued redemption-premium current portion : Premi penebusan – bagian jangka pendek
Non current liabilities : Liabilitas jangka panjang
Due to related parties : Utang pihak berelasi
Deferred tax liabilities-net : Liabilitas pajak tangguhan – neto
Employee benefits obligation : Liabilitas manfaat karyawan
Deferred revenue : Pendapatan ditangguhkan
Long term liabilities – net of current maturities : Liabilitas jangka panjang setelah dikurangi bagian yang jatuh tempo dalam waktu satu tahun
Obligation under finance leases : Utang sewa pembiayaan
Convertible bonds : Obligasi konversi
Equity attributable to equity holders of the parent : Ekuitas yang dapat diatribusikan kepada pemilik entitas induk
Capital stock : Modal saham
Additional paid-in capital-net : Tambahan modal disetor – neto
Other capital reserves : Cadangan modal lainnya
Retained earnings : Saldo laba
Equity attributable to the owners of the parent : Ekuitas yang dapat diatribusikan kepada pemilik entitas induk
Non-controlling interest : Kepentingan non pengendali
Revenues : Pendapatan
Cost of revenues : Beban pokok pendapatan
Gross profit : Laba bruto
Operating expenses : Beban usaha
Gain on derivative transactions : Laba atas transaksi derivatif
Equity in net income of associates : Bagian atas laba neto entitas asosiasi
Gain on foreign exchange-net : Laba selisih kurs-neto
Interest income : Penghasilan bunga
Gain (loss) on sale of investments : Laba (rugi) atas pelepasan investasi
Interest expenses and finance charges : Beban bunga dan keuangan
Loss on cancellation of sale of shares of stock : Rugi atas pembatalan penjualan saham
Asset write-off : Penghapusbukuan asset
Interest on late payment of tax : Bunga keterlambatan pembayaran pajak
Loss on sale of fixed asset : Rugi atas penjualan asset tetap
Income before income tax benefit (expense) : Laba sebelum manfaat (beban) pajak penghasilan
Income tax benefit (expense) : Manfaat (beban) pajak penghasilan
Owners of the parent : Pemilik entitas induk
Subsidiaries : Entitas anak
Exchange differences due to financial statements translation : Selisih kurs karena penjabaran laporan keuangan
Change in equity transaction of a subsidiary/associate: Perubahan atas transaksi ekuitas dari entitas anak/entitas asosiasi
Increase in fair value of available-for sale financial assets : Kenaikan nilai wajar asset keuangan tersedia untuk dijual
Net comprehensive income : Laba komprehensif neto
Cash flows from operating activities : Arus kas dari aktivitas operasi
Receipts from customers : Penerimaan dari pelanggan
Receipts from interest income : Penghasilan bunga
Payments of income taxes : Pembayaran pajak penghasilan
Payments of interest and bank charges : Pembayaran bunga dan beban bank
Net cash flows provided by operating activities : Kas neto yang diperoleh dari aktivitas operasi
Net acquisitions of fixed assets : Pembelian asset tetap – neto
Disbursements for exploration and development costs : Pembayaran biaya eksplorasi dan pengembangan
Placement of time deposits and restricted cash in banks : Penempatan deposito berjangka dank as di bank yang dibatasi penggunaannya
Additions to oil and gas properties : Penambahan asset minyak dan gas bumi
Acquisitions of shares-net : Pembelian saham – neto
Dividend received : Penerimaan dividen
Advances for business development projects : Uang muka proyek pengembangan usaha
Issuance of notes receivable : Penerbitan wesel tagih
Net cash flows used in investing activities : Kas neto digunakan untuk investing activities
Disbursements for exploration and development costs : Pembayaran biaya eksplorasi dan pengembangan
Placement of time deposits and restricted cash in banks : Penempatan deposito berjangka dank as di bank yang dibatasi penggunaanya
Payment of loans : Pembayaran atas pinjaman
Proceed from loans : Penerimaan dan pinjaman
Payment of financing leases obligation : Pembayaran utang sewa pembiayaan
Proceed (payment) in related parties-net: Penerimaan (pembayaran) pihak berelasi – neto
Cash settlement of convertible bonds : Pembayaran obligasi konversi