Akumulasi penyusutan = accumulated depreciation
Barang tersedia untuk dijual = merchandise available for sale
Barang dagangan = merchandise
Beban angkut pembelian =freight in
Beban angkut penjualan =freight out
Beban usaha =operating
expense
Buku persediaan =stock ledger sheets
Buku utang =account payable subsidiary
ledger
Daftar persediaan =inventory sheet
Daftar sisa piutang =schedule of account
receivable
Daftar sisa utang =schedule of account payable
Efek / surat berharga =marketable securities
Faktur =invoice
Harga pokok penjualan =cost of goods sold
Ikhtisar laba rugi =income summary
Laba bersih =net income / net pfofit
Nama akun =account title
Neraca =balance sheet
Neraca sisa / neraca saldo =trial balance
Neraca sisa disesuaikan (NSD) = adjusted trial balance
Nota debit =debit
memo
Nota kredit =credit memo
Pajak penjualan =sales tax
Pembelian bersih =net purchases
Pembelian =purchases
Penambahan atas modal =increase in capital
Penjualan =sales
Pendapatan lain-lain =other income
Penjualan bersih =net sales
Pembelian / akun pembelian =purchases
Pembelian tunai =cash purchases
Perusahaan dagang =trading company
Penjualan / akun penjualan =sales
Penjualan bersih =net sales
Persediaan barang dagangan =merchandise inventory
Pesanan pembelian =purchases order
Potongan tunai =cash discount
Potongan tunai pembelian =purchases discount
Potongan tunai penjualan =sales discount
Rabat / potongan perdagangan =trade discount
Retur pembelian PH =purchases
return and allowance
Retur penjualan dan PH =sales
return and allowance
Rugi bersih =net loss
Saldo normal =normal
balance
Sistem berkala =periodic system
Sistem terus-menerus =perpetual system
Syarat pembayaran =credit
term (term of credit)
Wesel bayar =notes payable
Wesel tagih =notes receivable
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