NO
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Indonesia
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English
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1.
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Akta Pendirian
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Assets
Establishments
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2.
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Aktivitas
Investasi
|
Investing
Activities
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3.
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Aktivitas
Operasi
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Financing
Activities
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4.
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Akuisisi
Vertikal
|
Vertical
Acquisition
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5.
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Amortisasi
dengan Metode Garis Lurus
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Straight-Line
Amortization Method
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6.
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Analisis
Horizontal
|
Horizontal
Analysis
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7.
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Analisis Rasio
|
Ratio Analysis
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8.
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Analisis
Vertikal
|
Vertical
Analysis
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9.
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Arus Kas Bebas
|
Current Cash
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10.
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Asumsi Entitas
Ekonomi
|
Assuming
Economic Entity
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11.
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Asumsi
Kelangsungan Usah [Hidup]
|
The Going
Concern Assumption
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12.
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Asumsi Satuan
Uang
|
The Monetary
Unit Assumption
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13.
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Asumsi Unit
Moneter
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Assuming
Monetary Unit
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14.
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Basis Akrual
|
Accrual Basis
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15.
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Basis Kas
|
Cash Accrual
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16.
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Batasan
Kontraktual
|
Contractual
Restrictions
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17.
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Batasan Legal
|
Legal Restrictions
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18.
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Batasan Penggunaan
Saldo Laba
|
Limit The Use
of Retained Earning
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19.
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Beban
Operasional
|
Operating
Expenses
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20.
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Catatan
Penghasilan Karyawan
|
Employee
Earnings Record
|
21.
|
Cukup Mungkin
Terjadi
|
Reasonably
Possible
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22.
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Deviden Belum
Terbayar
|
Unpaid
Dividend
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23.
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Deviden
Likuiditas
|
Dividend
Liquidity
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24.
|
Deviden
Komulatif
|
Comulative
Dividend
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25.
|
Deviden
Preferen
|
Preverent
Dividend
|
26.
|
Deviden Saham
|
Stock Dividend
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27.
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Deviden Saham
Besar
|
Large Stock
Dividend
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28.
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Deviden Saham
Kecil
|
Small Stock
Dividend
|
29.
|
Deviden
Terutang
|
Dividend
Payable
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30.
|
Deviden Tunai
|
Cash Dividend
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31.
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Pajak Double
|
Taxation
Double
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32.
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Ekuitas
Pemegang Saham
|
Shareholders
Equity
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33.
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Elemen-Elemen
Laporan Keuangan
|
Elements of
Financial Statements
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34.
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Gaji Kotor
|
Gross Salary
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35.
|
Gaji Bersih
|
Net Salary
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36.
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Harga
Perolehan
|
Acquisition
Cost
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37.
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Imbalan Hasil
Ekuitas Pemegang Saham
|
Inreturn For
Equity Shareholders
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38.
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Induk
Perusahaan
|
Parent Company
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39.
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Investasi
Jangka Pendek
|
Short-term
Investments
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40.
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Investasi
Saham
|
Stock
Investments
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41.
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Investasi
Hutang
|
Liability
Investments
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42.
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Keagenan
Bersama
|
Joint Agency
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43.
|
Kelipatan
Bunga Yang Dapat dibayarkan
|
Multiple
Flowers
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44.
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Kepemilikan
Pengendali
|
Controlling
Interest
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45.
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Keuntungan
Margin
|
Profit Margin
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46.
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Kewajiban
Jangka Pendek
|
Short-term
Liabilities
|
47.
|
Kewajiban
Kontijensi
|
Contigent
Liabilities
|
48.
|
Kreditor Jangka
Panjang
|
Long-term
Creditors
|
49.
|
Kreditor
Jangka Pendek
|
Short-term
Creditors
|
50.
|
Laba dari
Pendapatan Investasi
|
Profit
Investment Income
|
51.
|
Laba ditahan
|
Retained
Earning
|
52.
|
Laba
Komprehensif
|
Comprehensive
Income
|
53.
|
Laba Per Saham
|
Earnings Per
Share
|
54.
|
Laporan Arus
Kas
|
Cash Flow
Statements
|
55.
|
Laporan
Ekuitas Pemengang Saham
|
Shareholders
Equity Report
|
56.
|
Laporan
Keuangan Konsolidasi
|
Consolidated
Financial Report
|
57.
|
Laporan Laba
ditahan
|
Retained
Earnings Statements
|
58.
|
Laporan Modal
Sekutu
|
Capitally
Report Ally
|
59.
|
Laporan Saldo
Laba
|
Statements
of Retained Earnings
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60.
|
Likuditas
Persekutuan
|
Liquidation
Alliance
|
61.
|
Margin Laba
|
Profit Margin
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62.
|
Metode
Angsuran
|
Installment
Method
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63.
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Metode Biaya
|
Cost Method
|
64.
|
Metode Ekuitas
|
Equity Method
|
65.
|
Metode
Langsung
|
Direct Method
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66.
|
Metode Suku
Bunga Efektif
|
Effective
Interest Method
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67.
|
Modal Dasar
|
Authorizied
Capital
|
68.
|
Modal disetor
|
Paid-Up
Capital
|
69.
|
Modal Kerja
|
Working
Capital
|
70.
|
Modal Saham
|
Capital Stock
|
71.
|
Nilai Buku Per
Saham
|
Book Value Per
Share
|
72.
|
Nilai Nominal
|
Face Value
|
73.
|
Nilai
Prediktif
|
Predictive
Value
|
74.
|
Nilai Sekarang
|
Present Value
|
75.
|
Nilai Tercatat
|
Carrying Value
|
76.
|
Nilai Wajar
|
Fair Value
|
77.
|
Obligasi
Berseri
|
Beamed Bonds
|
78.
|
Obligasi
dengan Jaminan
|
Guarantee
Bonds
|
79.
|
Obligasi
Hipotek
|
Mortgage Bonds
|
80.
|
Obligasi Tanpa
Jaminan
|
Unsecured
Bonds
|
81.
|
Obligasi yang
dapat ditarik
|
Bonds Can be
Drawn
|
82.
|
Operasi dalam
Penghentian
|
Discounting
Operations
|
83.
|
Pajak
Penganggaran Negara Bagian
|
State
Unemployment Tax
|
84.
|
Pembubatan
Persekutuan
|
Liquidity
Alliance
|
85.
|
Pemecahan
Saham
|
Stock Splits
|
86.
|
Penambahan
Saham
|
Receive Splits
|
87.
|
Penghasilan
Kotor
|
Gross Income
|
88.
|
Penghasilan
Bersih
|
Net Income
|
89.
|
Prinsip Biaya
|
Principle of
Cost
|
90.
|
Prinsip2
AKuntansi Berlaku Umum
|
Generally
Accepted Accounting Principle
|
91.
|
Rasio
Likuiditas
|
Liquidity
Ratio
|
92.
|
Rasio Keuntungan
|
Profitability
Ratio
|
93.
|
Rasio
Solvabilitas
|
Solvability
Ratio
|
94.
|
Rugi Bersih
|
Net Loss
|
95.
|
Singel Sum
|
Single Sum
|
96.
|
Total Laba
Bersih
|
Net Profit
Total
|
97.
|
Titik Impas
|
Break Even
Point
|
98.
|
Utang Jangka
panjang
|
Long-term
Liability
|
99.
|
Utang jangka
Pendek
|
Short-term
Liability
|
100.
|
Kas Kecil
|
Petty Cash
|
Phrase of Economic
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