Pengertian Debit Dan Kredit

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Tuesday, February 1, 2022

Glosari Perakaunan (English - Malay)

Glosari Perakaunan (English - Malay)

Account - Akaun

Asset - Aset

Amortisation - Pelunasan

Asset Disposal - Pelupusan Aset

Asset Revaluation - Penilaian Semula Aset

Accumulated Provision for Depreciation - Peruntukkan Susut Nilai Terkumpul

Accumulated Provision for Doubtful Debt - Peruntukkan Hutang Ragu Terkumpul

Amount Owing to Director - Hutang Darioada Pengarah

Amount Owing by Director - Hutang Oleh Pengarah


Bank Reconciliation - Pelarasan Bank


Cash In Hand - Tunai Di Tangan

Cash At Bank - Tunai Di Bank

Cash Equivalent - Tunai Setara

Current Asset - Aset Semasa


Fixed Asset - Aset Tetap

Non Current Asset - Aset Bukan Semasa

Stock - Stok

Depreciation - Susut Nilai

Provision for Depreciation - Peruntukkan Susut Nilai


Taxation - Percukaian

Bad Debt - Hutang Lapuk

Doubtful Debt - Hutang Ragu

Provision for Doubtful Debt - Peruntukkan Hutang Ragu

Fair Value - Nilai Saksama

Current Liabilities - Liabiliti Semasa

Non Current Liabilities - Liabiliti tidak semasa.

Bank Borrowing - Pinjaman Bank

Overdraft - Overdraf

Hire Purchase - Sewa Beli

Hire Purchase Installment - Ansuran Sewa Beli

Hire Purchase Interest - Faedah Atas Sewa Beli

Hire Purchase Interest In Suspense - Faedah Atas Sewa Beli Tergantung

Rental - Sewaan

Book Value - Nilai Buku

Net Book Value - Nilai Buku Bersih

Nominal Value - Nilai Nominal

Scrap Value - Nilai Skrap

Carrying Value/Amount - Nilai Dibawa/Bawaan

Gross Margin - Margin Kasar

Net Margin - Margin Bersih

Gross Profit - Untung Kasar

Net Profit - Untung Bersih

Salary - Gaji

Wages - Upah

Statutory Contribution - Caruman Wajib

Allowance - Elaun

Guarantor - Penjamin


Shareholder - Pemegang Saham

Capital - Modal

Shares - Saham

Retained Earnings - Perolehan Tertahan

Retained Profit - Untung Tertahan









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