100 ECONOMICS TERMS

100 Economics Terms

Universitas Gunadarma

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