* Harta /Aset (Assets)
Harta Lancar (Current Assets)
Kas = Cash
Efek/Surat-surat Berharga = Marketable Securities
Piutang Wesel = Notes Receivable
Piutang Usaha = Accounts Receivable
Cadangan Kerugian Piutang = Provision For doubtful debt
Bersediaan Barang Dagang = Merchandise Inventory
Biaya dibayar Dimuka = Prepaid Expense
Pendapatan yang masih harus diterima = Accured Revenue
Perlengkapan = Supplies
2. Harta Tetap (Fixed Assets)
Investasi Jangka Panjang (Long Term Investment)
Investasi dalam saham = Investment In Common Stock
Investasi dalam obligasi = Investment In Bond
3. Harta Tetap Berwujud (Tangible Fixed Assets)
Tanah = Land
Bangunan = Building
Akumulasi penyusutan bangunan = accumulated depreciation of building
Peralatan = equipment
akumulasi penyusutan peralatan = accumulated depreciation of equipment
Mesin-Mesin = Machinary
Akumulasi penyusutan mesin = accumulated depreciation of machinary
Kendaraan = vehicle
Akumulasi penyusutan kendaraan = accumulated depreciation of vehicle
4. Harta Tetap tak Berwujud (Intangible Fixed Assets)
Nama baik = goodwill
hak paten = patent
hak cipta = copyright
merk dagang = trademark
* Hutang (Liabilities)
1. Hutang Lancar (Current Liabilities)
Hutang usaha = Account payable
Hutang wesel = Notes Payable
Biaya yang masih harus dibayar = Accruad Expense
Pendapatan diterima dimuka = Unearned Revenue
2. Hutang Jangka Panjang (Long Term Debt)
Hutang Obligasi = Bonds payable
Hutang Hipotik = Mortage paybale
* Modal (Capital)
