BAHASA INGGRIS AKUN PASIVA DAN EKUITAS

Utang Lancar	Current Liabilities
Utang Dagang Utang Biaya Utang Pajak Penghasilan (PPh) Utang PPN Utang Dividend Utang Bank Utang Bunga Utang Wesel Utang Gaji Utang Pajak Utang Sewa Utang Listrik, Air dan Telepon Sewa diterima dimuka Pendapatan diterima dimuka	Account Payable Expense Payable Income Tax Payable PPN Payable Dividend Payable Bank Payable Interest Payable Notes Payable Salaries Payable Tax Payable Rent Payable Utilities Payable Unearned Rent Unearned Revenue

Utang Jangka Panjang	Long Term Liabilites
Utang Obligasi Utang Hipotek	Bond Payable Mortgage Payable

Modal	Equity
Setoran Modal Modal Saham Ikhtisar Laba Rugi Saham Saham Prefern/Istimewa Laba di Tahan	Paid Up Capital Capital Stock Income Summary Common Stock Preferred Stock Retained Earning