Tugas 3 Bahasa Inggris Bisnis 2

UNIT TWO

READING

INTRODUCING ACCOUNTING

Accounting provides a financial picture a business firm. An accounting department records measures the activity of a business and reports on the effects of these transactions on the firm’s financial condition. Accounting records and reports provided data that are used by management, stockholders, creditors, independent analysts, banks and government.

The income statement and balance sheet are the two types of records that most business prepare regularly. By reading these statement, once can identify how money was received and spent by a company. By analyzing these records, one can determine whether or not the activities of the company have been good for it.

One major tool for the analysts of accounting records is ration analysis. A ration analysis is the relationship of two figures. There three main categories of ration in finance. One such ratio deals with profitability. The main example of this is the Return on Investment Ration, which is the most widely used single measure of a firm’s operating efficiency.

A second set of rations helps a company evaluate its current financial position. These rations deal with assets and liabilities. A third set of rations deans with the overall financial structure of the company, primarily analyzing the values of the ownership of the firm.

                  A.    Answer the following questions

1.      In general terms, what is the purpose of accounting?

The purpose of accounting is to provide a means of recording, reporting, summarizing, and interpreting economic data.

2.      Who uses the data which is provided by accounting records?

Accounting records and reports provided data that are used by management, stockholders, creditors, independent analysts, banks and government.

3.      What are the two types of record that are prepared by most business?

The income statement and balance sheet

4.      What can one learn by analyzing the income statement and balance sheet of a company?

By reading these statement, once can identify how money was received and spent by a company. By analyzing these records, one can determine whether or not the activities of the company have been good for it.

5.      What is ratio analysis used for?

Ratio analysis is one of the main tools used to analyze accounting records.

                  B.     Choose the correct word available to complete the following sentences.

1.      Accounting is needed to (Record) all business transactions

2.      He keeps very neat (Report)

3.      Our firm’s current (Profit) are very high

4.      They (Report) from their association with that company

5.      Our (Record) of accountant receivable show that $5.000 is owed to us

6.      The activity is (Recorded) on income statements and balance sheets

7.      Secretary had finished typing the (Report) before the manager arrived at the office

8.      How much does the company make (Profit) this year?

Dialogue

Accounting

(David and Mary both work in a large company. They are mow having lunch in the company cafeteria)

David  : I’m glad you could meet me for lunch. You looked so busy this morning. Surrounded by so many statements and your calculator, of course.

Mary    : Of course! My calculator is my right hand!

David  : I never noticed

Mary    : seriously, David. You know, the accounting department is very busy

David  : I know, we’re all busy, totaling accounts. But I’ve already turned on the report on my department

Mary    : Then I guess my department should receive your statement soon

David  : You already have it

Mary    : Good

David  : So, how is business?

Mary    : How would I know? I only work on some records and statements. I don’t have the whole picture. I’m not the auditor. But I guess the company’s doing well

David  : I certainly hope so. We have to keep the investors happy, creditors, labor union and really, every one

Mary    : Well, the balance sheet and profit and loss statement for this fiscal year should be ready soon. So any one can check out of the company in the financial statements

David  : Speaking of finances, are you the one who works on the paychecks?

Mary    : Why do you ask about it?

David  : I thought you might explain to me the difference between my gross day and my net take-home pay?

Mary    : The explanation takes one word, taxes. Actually. The salaries are gone through the computer

David  : Really?

Mary    : Sure. How could we handle any volume in a large company, billings, sales, salaries, without computer?

David  : You’re right. Mary, you can credit my account and day

Mary    : David, don’t be dilly. Let’s get some dessert

                  C.     Complete the following words

1.      This is the name for buildings machinery, money in the bank and money owned by customers (Assets)

2.      The loss of value of the things in number one. (1) (Depreciation)

3.      Money which is borrowed (Loan)

4.      The extra money a company or person pays for borrowing money (Interest)

5.      The total sum of money which is supplied by the owners of a company to set it up (Capital)

6.      Cash or goods which the owner takes from the company for his own private use (Drawings)

7.      These are bought by people wishing to invest in the company (Stocks)

8.      The extra amount which is paid for a company above the value of its assets (Goodwill)

9.      The purchase of another company (Acquisition)

10.  An official examination of the accounts (Audit)

11.  A financial plan for the future (Budget)

12.  A statement of the financial position the company (Balance sheet)

13.  The official books for keeping accounts (Ledgers)

14.  A reduction in the price which is offered to customers (Discount)

15.  This company has supplied goods but has not received any money for them yet (Creditor)

16.  Goods which has the company has available to sell (Stock)

17.  Customers who have received goods but not paid for them yet (Debitors)

18.  This is the name of the difference between the credit and debit side of a account (Balance)

19.  Companies make this when they sell their goods for more than it costs (Profit)

20.  Companies make this when they sell their goods for less than it costs (Loss)

                                                 

Tugas 2 Bahasa Inggris Bisnis 2

Lesson 2

Now, Often, Always

      A.    Answers these questions in not more than 50 words.

The writer always get up late on Sundays. Telephone rang, it was my aunt Lucy. “I’ve arrived by train”, she said. She coming to see him. He said, “I’m still having breakfast”. She is very surprised. She said,”do you always get up so late? It’s One o’clock.

      B.     Write out these paragraph. Give the right form of the words in brackets:

I am looking out of the window. I can see some children in the street. The children playing (play) football. They always playing (play) football in the street. They always playing (play) football in the street. Now a little boy kicking (kick) the ball. Another boy running (run) after him but he cannot catch him.

      C.    Write these sentences again. Put the words in brackets in the right place:

1.      She rarely answers my letters. (rarely)

2.      We never work after six o’clock. (never)

3.      The shops always close on Saturday afternoons. (always)

4.      Do you always  go to work by car? (always)

5.      Our teacher frequently  collects our copybooks? (frequently)

6.      We sometimes spend our holidays abroad. (sometimes)

7.      I often buy gramophone records. (often)

8.      Do you ever buy gramophone records. (ever)

Lesson 3

What happened? (Past Tense)

      D.    Give the correct form of all the verbs in brackets. Each verb must tell us what happened:

Last summer, I went (go) to Italy. I visited (visit) museums and sat (sit) in public gardens. A friendly waiter taught (teach) me a few words of Italian. Then he lent (lend) me a book. I read (read)  a few lines, but I didn’t understand (not understand) a word. Every day I thought (think) about postcards. My holiday passed (pass) quickly, but I didn’t send (not send) any cards to my friends. On the last day, I made (make) a big desicion. I got (get) up early and buy (buy) thirty-seven cards. I spent (spend) the whole day in my room, but I didn’t write (not write) a single day!

Lesson 4

Simple Future Tense

     E.     Give the correct form of the verbs in brackets. Change the verbs in bracket so that they tell us what will happen.

Our neighbour, Captain Charles Alison, will sail (sail) from Postmouth tomorrow. We will meet (meet) him at the harbour early in the morning. He will be (be) in his small boat, Topsail. Topsail is a famous little boat. It has sailed acros the Atlantic many times. Captain Alison set out (set out) at eight o’clock , so we shall have (have) plenty of time. We shall see (see) his boat and then we shall say (say) goodbye to him. He will be (be) away for two months. We are very proud to him. He will take part (take part) in an important race across the Atlantic.

     F.     In the paragraph below, the verbs in italics tell us what happened. Write the passage again. Change the verbs in italics so that they tell us what will happen.

I shall go to the theatre with my friend Reg. Reg and I shall see the first perfomance of a play called “The End of the Road”. After the play, the producer will give a short speech. He will spoke to the audience about the play. The play will be very successful and I think a great many people will enjoy it very much.

       G.    Put in shall or will:

1.      The plane will arrive in two hours’ time.

2.      I shall wait here until he comes.

3.      When shall we see you again?

4.      I shall send you a telegram fro Nassau.

5.      My secretary will write to you shortly.

Tugas 1 Bahasa Inggris Bisnis 2

A Private Conversation

Last week I went to the theatre. I had a very good seat. The play was very interesting. I did not enjoy it. A young man and a young woman were sitting behind me. They were talking loudly. I got very angry. I could not hear the actors. I turned round. I looked at the man and the woman angrily. They did not pay any attention. In the end, I could not bear it. I turned round again. ‘I can’t hear awod!’ I said angrily.

‘It’s none of your business,’the young man said rudely. ‘This is a private conversation!’

A.    Answer these questions in not more than 55 words. Kerjakan sesuai contoh di atas, jawaban kedelapan soal berikut dalam bentuk paragraf.

1.      Where did the writer go last week?

2.      Did he enjoy the play or not?

3.      Who was sitting behind him?

4.      Were they talking loudly, or were they talking quietly?

5.      Could the writer hear the actors or not?

6.      Did he turn round or not?

7.      What did he say?

8.      Did the young man say, ‘The play is not interesting.’ or did he say, ‘This is a private conversation!’?

ANSWER :

The Writer went to the theatre last week. He didn’t enjoy it. A young man and a young woman were sitting behind him. They were talking loudly. The writer didn’t hear the actors. He turned round. He said “ I can’t hear awod!”. A young man said “This is a private conversation!”. (52 Words)

B.     Rule seven columns on a double sheet of paper. At the top of each column, write the numbers and the words given in the Table. Copy out the rest of the passage. Put the words of each statement in the correct column in the way shown in the Table. Lanjutkan mengisi kolom tersebut sesuai teks di atas, dimulai dari kalimat ‘I got very angry’

6	1	2	3	4	5	6
When?	Who? Which? What?	Action	Who? Which? What?	How?	Where?	When?
Last week	I	Went			to the theatre.
	I	Had	a very good seat.
	The play	Was	very interesting.
	I	did not enjoy	it.
	A young man and a young woman	were sitting			behind me.
	They	were talking		loudly.
	I	Got	Very angry
	I	Could not hear	The actors
	I	Turned around
	I	Looked at	The man and the woman	Angrily
	They	Did not pay	Any attention
	I	Could not bear	it
	I	Turned around again
	I	Can’t hear	Awod
	I	Said	Angrily
	It’s none of		Your business
	The young man	Said		Rudely
	This	Is	A private conversation

C.    You will use the seven columns again for this exercise. There is a line under each word or group of words in the statements below. The words are not in the right order. Arrange them correctly in the seven columns. Look at this example:

I           last year           to America      went.

The correct order is: I (who) went (action) to America (where) last year (when).

Or: Last year I went to America.

1.      the film  I  enjoyed  yesterday.

Yesterday I enjoyed the film.

2.      The news listened to  I  carefully.

I carefully listened to the news.

3.      Well the man the piano played.

The man played the piano well.

4.      Games  played yesterday  in their room the children quietly.

Yesterday the children played games quietly in their room.

5.      Quietly the door  he opened.

He opened the door quietly.

6.      Immediately left he.

He left immediately.

7.      A tree in the corner of the garden he planted.

He planted a tree in the corner of the garden.

8.      Before lunch the letter in his office quickly he read.

He quickly read the letter in his office before lunch.

9.      This morning a book I from the library borrowed.

I borrowed a book from the library this morning.

10.  The soup spoilt the cook.

The cook spoilt the soup.

11.   We at home  stay on Sundays.

We stay at home on Sundays.

12.  There a lot of people  are at the bus-stop.

There are a lot of people at the bus-stop.

13.  The little boy an apple this morning ate greedily in the kitchen.

The little boy ate an apple greedily in the kitchen in this morning.

14.  She beautifully draws.

She draws beautifully.

15.  Music I  like  very much.

I like music very much.

16.  A new school built they in our village last year.

They built a new school in our village last year.

17.  The match  at four o’clock ended.

The matched ended at four o’clock.

18.  She a letter from her brother last week received.

She received a letter from her brother last week.