Meeting 2 -Annual Report

English for Accounting - Annual Report

By Faida Azhimia

Accounting terms

SAHAM

SHARE

MODAL

CAPITAL

LIABILITAS

LIABILITIES

EKUITAS

EQUITY

LIABILITES JANGKA PENDEK

CURRENT LIABILITES

PINJAMAN BANK

BANK BORROWING

UTANG USAHA

TRADE CREDITORS

AKRUAL

ACCRUALS

IMBALAN KERJA JANGKA PANJANG

LONG-TERM EMPLOYEE BENEFITS

SEWA

LEASE

PAJAK

DEFERRED TAX

BAGIAN JANGKA PENDEK

CURRENT PORTION

BAGIAN JANGKA PANJANG

NON-CURRENT PORTION

PENDAPATAN

EARNINGS

SALDO LABA YANG DICADANGKAN

APPROPRIATED RETAINED EARNING

SALDO LABA YANG BELUM DICADANGKAN

UNAPPROPRIATED RETAINED EARNING

TAMBAHAN MODAL DISETOR

ADDITIONAL PAID-IN CAPITAL

Let's Practice
Match the following accounting terms with their correct definitions.

1. Liabilities

2. Equity

3. Trade creditors

4. Capital

5. Bank Borrowing

a. Loans or credit taken from a bank by the company
b. The owner’s interest in the company after all liabilities are deducted from assets
c. The money invested in a business to start and operate it
d. Suppliers or parties to whom the company owes money for goods or services purchased

e.The company’s debts or obligations that must be paid in the future

Let's Practice
Complete the sentences below using the following terms: liabilities, equity, accruals, lease liabilities, retained earnings.

1. accruals
2. retained earnings
3. liabilities
4. lease liabilities

​THANK YOU

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