Tugas 3 Bahasa Inggris 2

Tugas 3 Bahasa Inggris 2

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 goverment.

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, once can determine whether or not the activities of the company have been good for it.

One major tool for the analysis of accounting records is rations analysis. A ration analysis is the relationships of two figures. There three main categories of rations in finance. One such ratio deals with profitability. The main example of this is the Returns Of Investment Rations, 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 ratios deal with assets and liabilities. A third set of ratios deans with the overall financial structure of the company, primarily analyzing the value of the ownership of the firm.

            A.    Answer the following questions

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

( In general terms, accounting provides a financial picture a business firm)

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 goverment.)

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

(The income statement and balance sheet are the two types of records that most business prepare regularly.)

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, once can determine whether or not the activities of the company have been good for it.)

5.      What is ratio analysis used for ?

( Rasio analysis is one of the main tools used to analyze accounting records )

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

                 Record  ( N)

                 Record  ( V)

            Report ( N)

            Report (V)

            Provit  (N)

            Provit (V)

1)      Accounting is needed to ( ) all business transactions

2)      He keeps very neat()

3)      Our firm’s current (provit) are very high

4)      They () from their associations  with that company

5)      Our () of accounts receivable show that $5.000 is owed of us

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

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

8)      How much does the company make () this years ?

Accounting

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

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 now, the accounting department is very busy

David : I know. We’re all busy, totaling accounts. But I’ve already turned in 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, laborunion, 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 the company in the financial statement.
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 pay and my net take – home pay?

Mary     : the explaination takes one word, taxes actually, the salaries are done 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 any day
Mary     :David don’t be silly. 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 (  

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

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

9)      The purchase of another company ( acqusition )

10)  An official examination of the accounts ( audit )

11)  A financial plan for the future (

12)  A statement of the financial position the company (balance sheet)

13)  The official books for keeping accounts (

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  (debtors)

18)  This is the name of the difference between the credit  and debit side of the 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

Breakfast or Lunch?

It was Sunday, I never get up early on Sundays. I sometimes stay in bed until lunch time. Last Sunday I got up very late. I looked out of the window. It was dark outside. ‘What a day!’ I thought. It’s raining again ‘just then, the telephone rang. It was my aunt Lucy. ‘I’ve just arrived by train’, she said. ‘I’m coming to see you.’

            ‘But I’m still having breakfast,’ she asked.

            ‘What are you doing?’ I said.

            ‘I’m having breakfast,’ I repeated.

            ‘Dear me,’ she said. ‘Do you always get up so late? It’s one o’clock!’

Comprehension and Composition

    A.    Answer 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 u 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 my 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 afternoon. (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)

What happened?

Read this short conversation. Pay close attention to the verbs in italics. Each of these verbs tells us what happened.

Policman                     : Did you see the accident, sir?

Man                             : Yes, I did. The driver of that car hit that post over there.

Policeman                    : what happened?

Man                             : A dog ran across the road and the driver tried to avoid it. The car suddenly came towards me. It climbed on the pavement and crashed into that post.

Policeman                    : What did you do?

Man                             : I ran across the street after the dog.

Policeman                    : Why did you do that? Were you afraid of the car?

Man                             : I wasn’t afraid of the car. I was afraid of the driver. The driver got out of the car and began shouting at me. He was very angry with me. You see, it was my dog.

Exercises

   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 decision. 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

I’ll see you tomorrow.

These sentences tell us about the future. Read them carefully. Note that the word shall is often used with I and We. Pay close attention to the words in italics:

I shall see you tomorrow. I’ll see you at 3 o’clock.

We shall travel by air. We’ll be at the airport tomorrow morning.

George will be here this evening. He’ll come by train.

Alice will meet him at the station. She’ll be there at 5 o’clock.

The train will arrive at 4.55. it’ll be here soon.

You will miss the train. You’ll be late.

They will come here on foot. They’ll walk from the station.

Exercises

   E.     Give the correct form of the verbs in brackets. Change the verb in brackets 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 verb 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 performance 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.