100+ Istilah Penting Seputar Akuntansi dalam Bahasa Inggris

Nada Nisrina
Belajar Bahasa Inggris
June 24, 2026

Beranda / Belajar Bahasa Inggris / 100+ Istilah Penting Seputar Akuntansi dalam Bahasa Inggris

Bahasa Inggris dari akuntansi adalah accounting. Memahami istilah akuntansi dalam bahasa Inggris menjadi bekal penting jika kamu ingin belajar, bekerja, atau berkarier di bidang keuangan. Banyak dokumen bisnis, laporan keuangan, hingga materi perkuliahan menggunakan terminologi berbahasa Inggris yang perlu dipahami. Tujuannya adalah agar kamu dapat mengikuti perkembangan industri lebih mudah dan percaya diri.

Menguasai istilah istilah akuntansi dalam Bahasa Inggris juga semakin relevan. Standar pelaporan keuangan global seperti International Financial Reporting Standards (IFRS) menggunakan istilah internasional seragam. Sebagian besar software akuntansi dan sistem keuangan modern juga dirancang menggunakan bahasa Inggris. Jadi, pemahaman istilah tersebut akan memudahkan kamu dalam mengoperasikan berbagai platform dan menganalisis data keuangan secara lebih efektif. Yuk, simak apa saja istilah akuntansi Bahasa Inggris yang wajib kamu tahu!

Tabel Istilah Akuntansi dalam Bahasa Inggris dan Artinya

No.	Istilah Akuntansi	Artinya	Contoh Kalimat (Bahasa Inggris)
1	Balance Sheet	Neraca	The accountant prepared the balance sheet at the end of the fiscal year.
2	Income Statement / Profit & Loss Statement (P&L)	Laporan Laba Rugi	Our income statement shows a significant increase in revenue this quarter.
3	Cash Flow Statement	Laporan Arus Kas	The cash flow statement helps investors understand how cash moves through the business.
4	Statement of Changes in Equity	Laporan Perubahan Modal	The statement of changes in equity explains the movement of shareholders’ funds.
5	Assets	Aset atau Harta	The company owns several valuable assets, including land and buildings.
6	Current Assets	Aset Lancar	Cash and inventory are classified as current assets.
7	Fixed Assets	Aset Tetap	The factory machinery is recorded as fixed assets.
8	Liabilities	Kewajiban atau Utang	The company reduced its liabilities by paying off several loans.
9	Current Liabilities	Utang Lancar	Accounts payable are included in current liabilities.
10	Equity	Ekuitas atau Modal	Equity increased due to higher retained earnings.
11	Accounts Receivable (AR)	Piutang Usaha	Accounts receivable rose because customers had not yet paid their invoices.
12	Accounts Payable (AP)	Utang Usaha	The finance team reviewed all accounts payable before making payments.
13	Revenue / Income	Pendapatan	Revenue grew by 20% compared to last year.
14	Expense	Beban atau Biaya	Marketing expense increased during the product launch campaign.
15	Cost of Goods Sold (COGS)	Harga Pokok Penjualan (HPP)	Lower COGS helped improve the company’s profit margin.
16	Depreciation	Penyusutan	Depreciation is recorded monthly for company vehicles.
17	Net Income	Laba Bersih	The business reported a strong net income this year.
18	Gross Profit	Laba Kotor	Gross profit increased after production costs were reduced.
19	Break-Even Point (BEP)	Titik Impas	The startup reached its break-even point after eight months of operation.
20	Bad Debts	Piutang Tak Tertagih	The company wrote off several bad debts this year.
21	Allowance for Doubtful Accounts	Penyisihan Piutang Tak Tertagih	Management increased the allowance for doubtful accounts due to economic uncertainty.
22	Petty Cash	Kas Kecil	Office supplies were purchased using petty cash.
23	Cash Equivalents	Setara Kas	Treasury bills are often classified as cash equivalents.
24	Marketable Securities	Surat Berharga yang Mudah Dijual	The company invested excess funds in marketable securities.
25	Notes Receivable	Piutang Wesel	Notes receivable will mature in six months.
26	Notes Payable	Utang Wesel	The company recorded a new notes payable to finance expansion.
27	Interest Receivable	Piutang Bunga	Interest receivable increased during the reporting period.
28	Interest Payable	Utang Bunga	The finance department calculated the interest payable at month-end.
29	Unearned Revenue	Pendapatan Diterima di Muka	Unearned revenue will be recognized once the service is delivered.
30	Accrued Expenses	Beban yang Masih Harus Dibayar	Salaries at the end of the month were recorded as accrued expenses.
31	Accrued Revenue	Pendapatan yang Masih Akan Diterima	Accrued revenue was recognized before the customer made payment.
32	Bank Reconciliation	Rekonsiliasi Bank	The accountant performed a bank reconciliation to verify cash balances.
33	Outstanding Check	Cek Masih Beredar	The outstanding check had not yet cleared the bank.
34	Deposits in Transit	Setoran dalam Perjalanan	Deposits in transit were added during the reconciliation process.
35	Bank Statement	Rekening Koran	The manager reviewed the monthly bank statement carefully.
36	Overdraft	Tarikan Tunai Melebihi Saldo	The company avoided an overdraft by monitoring its cash position.
37	Line of Credit	Fasilitas Kredit/Pinjaman Plafon	The business used its line of credit to cover temporary expenses.
38	Collateral	Agunan atau Jaminan	The bank required collateral before approving the loan.
39	Principal	Pokok Utang atau Modal Pokok	The borrower repaid part of the principal last month.
40	Direct Materials	Bahan Baku Langsung	Direct materials account for a large portion of production costs.
41	Direct Labor	Tenaga Kerja Langsung	Direct labor costs increased due to overtime work.
42	Manufacturing Overhead	Biaya Overhead Pabrik	Manufacturing overhead includes factory utilities and maintenance expenses.
43	Raw Materials Inventory	Persediaan Bahan Baku	Raw materials inventory must be monitored regularly.
44	Work in Process (WIP)	Barang dalam Proses	Several products remain in work in process at the end of the month.
45	Finished Goods	Barang Jadi	Finished goods are ready to be shipped to customers.
46	Fixed Costs	Biaya Tetap	Rent is considered one of the company’s fixed costs.
47	Variable Costs	Biaya Variabel	Variable costs increase as production volume grows.
48	Semi-variable Costs	Biaya Semivariabel	Electricity expenses are often treated as semi-variable costs.
49	Sunk Costs	Biaya Tertanam	Sunk costs should not influence future business decisions.
50	Opportunity Costs	Biaya Peluang	Choosing one project means accepting the opportunity cost of another.
51	Standard Costing	Penetapan Biaya Standar	The company uses standard costing to control production expenses.
52	Variance Analysis	Analisis Varians	Variance analysis revealed higher material costs than expected.
53	Allocation Base	Dasar Alokasi Biaya	Machine hours were used as the allocation base.
54	Job Order Costing	Penentuan Biaya Berdasarkan Pesanan	Job order costing is suitable for custom manufacturing businesses.
55	Process Costing	Penentuan Biaya Berdasarkan Proses Produksi	Process costing works well in continuous production environments.
56	Contribution Margin	Marjin Kontribusi	A higher contribution margin improves profitability.
57	Factory Overhead Applied	Overhead Pabrik Dibebankan	Factory overhead applied was calculated based on machine hours.
58	Underapplied Overhead	Overhead Pabrik Kurang Dibebankan	Underapplied overhead increased the cost of goods sold at year-end.
59	Deferred Tax Asset	Aset Pajak Tangguhan	The company recognized a deferred tax asset from prior losses.
60	Deferred Tax Liability	Kewajiban Pajak Tangguhan	Deferred tax liability arose from temporary accounting differences.
61	Taxable Income	Penghasilan Kena Pajak	Taxable income increased significantly this year.
62	Withholding Tax	Pajak Pemotongan/Pemungutan	The payment was subject to withholding tax.
63	Value Added Tax (VAT)	Pajak Pertambahan Nilai (PPN)	VAT must be included on every sales invoice.
64	Tax Deductible	Biaya yang Dapat Mengurangi Pajak	Training expenses may be tax deductible under certain rules.
65	Non-deductible Expenses	Biaya yang Tidak Dapat Mengurangi Pajak	Personal expenses are considered non-deductible expenses.
66	Audit Trail	Jejak Audit	A complete audit trail improves financial transparency.
67	Internal Audit	Audit Internal	The internal audit team reviewed procurement procedures.
68	External Audit	Audit Eksternal atau Independen	An external audit was conducted by an independent accounting firm.
69	Audit Opinion	Opini Audit	Investors paid close attention to the audit opinion.
70	Unqualified Opinion	Opini Wajar Tanpa Pengecualian (WTP)	The company received an unqualified opinion from its auditor.
71	Qualified Opinion	Opini Wajar Dengan Pengecualian (WDP)	The auditor issued a qualified opinion because of limited evidence.
72	Adverse Opinion	Opini Tidak Wajar	An adverse opinion can seriously damage investor confidence.
73	Disclaimer of Opinion	Pernyataan Tidak Memberikan Opini (TMP)	The auditor issued a disclaimer of opinion due to insufficient information.
74	Materiality	Materialitas	Materiality helps auditors determine the significance of errors.
75	Substantive Testing	Pengujian Substantif	Auditors performed substantive testing on inventory transactions.
76	Compliance Testing	Pengujian Kepatuhan	Compliance testing confirmed that company policies were followed.
77	Internal Control	Pengendalian Internal	Strong internal control reduces the risk of fraud.
78	Vouching	Pemeriksaan Bukti Transaksi	Auditors used vouching to verify the authenticity of transactions.
79	Accrual Basis	Metode Akuntansi Berbasis Akrual	Most large companies use the accrual basis of accounting.
80	Cash Basis	Metode Akuntansi Berbasis Kas	Small businesses often start with the cash basis method.
81	Double-entry Bookkeeping	Pembukuan Berpasangan	Double-entry bookkeeping ensures that every transaction affects at least two accounts.
82	Single-entry Bookkeeping	Pembukuan Tunggal	Many small businesses start with single-entry bookkeeping because it is simple to maintain.
83	Amortization	Amortisasi	The software license is subject to annual amortization.
84	Impairment	Penurunan Nilai Aset	The company recognized an impairment loss on its manufacturing equipment.
85	Salvage Value / Residual Value	Nilai Sisa atau Nilai Residu Aset	The accountant estimated the salvage value before calculating depreciation.
86	Useful Life	Umur Ekonomis atau Masa Manfaat Aset	The useful life of the machinery is estimated at ten years.
87	Straight-line Method	Metode Garis Lurus	The company uses the straight-line method to calculate depreciation expenses.
88	Double-declining Balance Method	Metode Saldo Menurun Ganda	The double-declining balance method results in higher depreciation during the early years.
89	FIFO (First-In, First-Out)	Metode Masuk Pertama, Keluar Pertama	The retailer applies FIFO to value its inventory.
90	LIFO (Last-In, First-Out)	Metode Masuk Terakhir, Keluar Pertama	Some businesses use LIFO during periods of rising prices.
91	Weighted Average Method	Metode Rata-rata Tertimbang	Inventory costs were calculated using the weighted average method.
92	Perpetual Inventory System	Sistem Pencatatan Persediaan Terus-menerus	A perpetual inventory system provides real-time inventory data.
93	Periodic Inventory System	Sistem Pencatatan Persediaan Berkala	The company conducts stock counts under its periodic inventory system.
94	Write-off	Penghapusan Nilai Aset atau Piutang	The company decided to write off the uncollectible account.
95	Write-down	Penurunan Nilai Buku Aset	The inventory was written down due to a decline in market value.
96	Goodwill	Nilai Reputasi Perusahaan	Goodwill was recognized after the acquisition of a competitor.
97	Intangible Assets	Aset Tak Berwujud	Patents and trademarks are examples of intangible assets.
98	Subsidiary Ledger	Buku Besar Pembantu	The subsidiary ledger provides detailed information about customer balances.
99	Working Capital	Modal Kerja	Strong working capital helps a company meet its short-term obligations.
100	Liquidity	Likuiditas	Investors often evaluate a company’s liquidity before making decisions.

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Memahami istilah akuntansi dalam Bahasa Inggris merupakan langkah penting. Mahasiswa dan calon profesional wajib menguasai pemahaman tersebut jika ingin berkarier di bidang keuangan, akuntansi, perpajakan, audit, hingga investasi. Berbagai istilah seperti balance sheet, income statement, assets, liabilities, cash flow, hingga ROI sering digunakan dalam laporan keuangan. Dengan menguasai istilah-istilah tersebut, kamu lebih mudah memahami materi kuliah, membaca laporan bisnis, hingga berkomunikasi dengan rekan kerja global.

Mau lebih percaya diri menggunakan 100 istilah akuntansi dalam Bahasa Inggris? Pengen meningkatkan kemampuan komunikasi profesional? Ambil kesempatan ini buat bergabung dengan program Bahasa Inggris di ICAN Learning Centre (ILC) hari ini juga! Pilih kursus Bahasa Inggris yang kamu butuhkan dan dapatkan pembelajaran interaktif yang berfokus pada kebutuhan akademik maupun karier. Yuk, bikin pengalaman belajar Bahasa Inggris kamu jadi lebih mudah bareng ILC!