Tugas Bahasa Inggris Bisnis (Soft Skill 4)

Name : Adil Fahruzi
Class : 3 DB 01
NPM : 31107899

ACQUISITION OF CAPITAL


A corporation needs capital in order to start up, operate and expand its business. The process of acquiring this capital is known as financing. A corporation uses two basic types of financing : equity financing and debt financing. Equity financing refers to funds that are invested by owners of the corporation. Debt financing, on the other hand, refers to funds that are borrowed from sources outside the corporation.
Equity financing (obtaining owner funds) can be exemplified by the sale of corporate stock. In this type of transaction, the corporation sells units of ownership known as shares of stock. Each share entitles the purchaser to a certain amount of ownership. For example, if someone buys 100 shares worth of Ford’s resources, materials, plants, production, and profits. The person who purchases shares of stock is known as a stockholder or shareholder.
All corporations, regardless of their size, receive their starting capital from issuing and selling shares of stock. The initial sales involve some risk on the part of the buyers because the corporation has no record of performance. If the corporation is successful, the stockholder may profit through increases valuation of the shares of stock, as well as by receiving dividends. Dividens are proportional amounts of profit usually paid quarterly to stockholder. However, if the corporation is not successful, the stockholder may take a severe loss on the initial stock investment.
Often equity financing does not provide the corporation with enough capital and it must turn to debt financing, or borrowing funds. One example of debt financing is the sale of corporate bonds. In this type of agreement, the corporation borrows money from an investor in return for a bond. The bond has a maturity date, a deadline when the corporation must repay all of the money it has borrowed. The corporation must also make periodic interest payments to the bondholder during the time the money is borrowed. If these obligations are not met, the corporation can be forced to sell its assets in order to make payments to the bondholders.
All businesses need financial support. Equity financing (as in the sale of stock) and debt financing (as in the sale of bonds) provide important means by which a corporation may obtain its capital.

PENGUASAAN MODAL

Sebuah perusahaan membutuhkan modal untuk memulai, beroperasi dan memperluas bisnis. Proses penguasaan modal kita ketahui sebagai perolehan dana. Sebuah perusahaan menggunakan 2 tipe dasar dari perolehan dana; perolehan dari dana sendiri dan perolehan dana dari berhutang. Perolehan dari dana sendiri mengacu ke dana yang telah di investasikan pemilik perusahaan. Perolehan dana dari berhutang, sebaliknya, mengacu ke dana yang dipinjam dari sumber luar perusahaan.
Perolehan dari dana sendiri (perolehan dana dari pemilik) bisa di contohkan dari penjualan saham perusahaan. Di transaksi tipe ini, perusahaan menjual beberapa unit yang diketahui sebagai saham. Setiap saham memberi hak kepada pembeli dengan jumlah kepemilikan tertentu. Sebagai contoh, jika seseorang membeli 100 bagian nilai saham dari perusahaan ford motor, orang tersebut telah memberi seratus bagian nilai kekayaan ford, material, pabrik, produksi dan keuntungan. Orang yang membeli saham itu disebut pemegang saham.
Semua perusahaan tidak pandang besar atau kecilnya, menerima modal awal dari pengeluaran dan penjualan saham. Penjualan permukaan mempunyai banyak resiko di pihak pembeli karena perusahaan tidak mempunyai catatan kinerja. Jika perusahaan berhasil, pemegang saham memperoleh keuntungan melalui kenaikkan harga dari saham, juga menerima pajak. Pajak adalah sejumlah keuntungan yang proporsional yang selalu dibayar setiap tiga bulan ke pemegang saham, bagaimana pun jika perusahaan tidak berhasil atau sukses, pemegang saham dapat mengalami kerugian besar pada penjualan saham.
Biasanya perolehan dana sendiri tidak cukup modal dan perusahaan harus beralih ke perolehan dana dari berhutang, atau meminjam dana. Satu contoh dari perolahan dana berhutang adalah penjualan surat tanda berhutang perusahaan. Di dalam persetujuan, perusahaan meminjam uang dari penanam modal dalam mengembalikkan surat tanda berhutang. Surat tanda berhutang mempunyai tanggal jatuh tempo, batas waktu saat perusahaan harus membayar kembali semua uang yang telah dipinjam. Perusahaan harus juga melakukan pembayaran bunga berkala ke pemegang surat tanda berhutang selama uang dipinjam. Jika kewajiban ini tidak terpenuhi, perusahaan dapat dipaksa untuk menjual aset perusahaan untuk membayar ke pemegang surat tanda berhutang.
Semua bisnis membutuhkan dukungan dana. Perolehan dari dana sendiri (didalam penjualan saham) dan perolehan dana dari berhutang (didalam penjualan surat tanda berhutang) memberikan jalan yang penting dimana beberapa perusahaan mungkin kekurangan modal.

Teman

Masa - masa indah bersama mereka, seakan tidak cukup untukku. Masa – masa sedih saat itu, membuatku menjadi orang yang kuat masalah pelik yang terjadi diantara teman, kuharapkan tak memudarkan kenangan itu. Rasa lapang di celah hati kami mungkin dapat meleburkan kepelika yang ada.

Kami belajar bersama, tentang ilmu dan hidup. Aku dan mereka bermain bersama, biarpun hatiku sedih. Kami bersatu dalam suka dan cita. Bila timbul perbedaan, itu akan tertutup oleh canda dan tawa kami. Biarpun di tengah – tengah kami mungkin ada sedikit konflik, aku yakin pasti merka sadar bahwa itu tidak akan melunturkan rasa kesetiakawanan mereka. Aku tau mereka pasti punya rasa itu.

Kita semua berteman, dan aku harap terus begitu selamanya. Memang kami akan pergi untuk mewujudkan cita – cita dan masa depan kami. Tapi apakah pertemanan ini akan berakhir begitu saja? Aku harap tidak … tidak boleh dan tidak akan. Berat hati untuk saling melepaskan. Tetapi aku tetap berharap yang terbaik untuk teman – temanku. Aku tidak mau berpisah, bila harus berakhir segalanya, kuharap itu menjadi kenangan yang baik. Untukmu … untuk kita … dan untuk masa – masa bahagia … bersama …

Sel Surya

Sel surya atau sel photovoltaic adalah sebuah alat yang terdiri dari sebuah wilayah besar, di mana dalam hadirnya mampu menciptakan energi listrik yang berguna. Pengubahan ini disebut efek photovoltaic. Bidang riset berhubungan dengan sel surya dikenal sebagai photovoltaics.

Sel surya memiliki banyak aplikasi. Mereka terutama cocok untuk digunakan bila tenaga listrik dari grid tidak tersedia, seperti di wilayah terpencil, satelit pengorbit bumi, kalkulator genggam, pompa air, dll. Sel surya (dalam bentuk modul atau panel surya) dapat dipasang di atap gedung di mana mereka berhubungan dengan inverter ke grid listrik dalam sebuah pengaturan.

Bahan sel surya terdiri dari kaca pelindung dan material adhesive transparan yang melindungi bahan sel surya dari keadaan lingkungan, material anti-refleksi untuk menyerap lebih banyak cahaya dan mengurangi jumlah cahaya yang dipantulkan, semi-konduktor P-type dan N-type (terbuat dari campuran Silikon) untuk menghasilkan medan listrik, saluran awal dan saluran akhir (tebuat dari logam tipis) untuk mengirim electron ke perabot listrik. Energi yang dikeluarkan oleh sinar matahari sebenarnya hanya diterima oleh permukaan bumi sebesar 69% dari total energi pancaran matahari, yaitu mencapai 3 x 10 joule pertahun, energi ini setara dengan 2 x 10¹⁷ Watt. Jumlah energi sebesar itu setara dengan 10.000 kali konsumsi energi di seluruh dunia saat ini. Dengan kata lain, dengan menutup 0.1% saja permukaan bumi dengan divais solar sel yang memiliki efisiensi 10% sudah mampu untuk menutupi kebutuhan energi di seluruh dunia saat ini.

Cara kerja sel surya adalah dengan memanfaatkan teori cahaya sebagai partikel. Sebagaimana diketahui bahwa cahaya baik yang tampak maupun yang tidak tampak memiliki dua buah sifat yaitu dapat sebagai gelombang dan dapat sebagai partikel yang disebut dengan photon. Penemuan ini pertama kali diungkapkan oleh Einstein pada tahun 1905.

Hingga saat ini terdapat beberapa jenis solar sel yang berhasil dikembangkan oleh para peneliti untuk mendapatkan divais solar sel yang memiliki efisiensi yang tinggi atau untuk mendapatkan divais solar sel yang murah dan mudah dalam pembuatannya.

Tipe pertama yang berhasil dikembangkan oleh para peneliti adalah jenis wafer silikon kristal tunggal. Jenis solar sel yang kedua adalah tipe wafer silikon poli kristal. Kedua jenis silikon wafer ini dikenal sabagai generasi pertama dari solar sel yang memiliki ketebalan pada kisaran 180 hingga 240 mikro meter. Generasi kedua solar sel adalah solar sel tipe lapisan tipis.

Penelitian agar harga solar sel menjadi lebih murah selanjutnya memunculkan generasi ketiga dari jenis solar sel ini yaitu tipe solar sel polimer atau disebut juga dengan solar sel organik dan tipe solar sel foto elektrokimia. Solar sel organik dibuat dari bahan semikonduktor organik seperti polyphenylene vinylene dan fullerene.

TENSES

1. SIMPLE PRESENT TENSE

RUMUS : Subject + Verb I (s/es) + Object

a.Digunakan untuk kebiasaan sehari-hari.
Contoh :
* I get up early in the morning
* I have breakfast before going to school

b.Digunakan untuk menyatakan peristiwa yang sudah umum.
Contoh :
* A week is seven days
* The earth goes round the sun

c.Digunakan untuk menyatakan sesuatu yang sering dilakukan.
Contoh :
* He often comes late
* I always visit my grandfather

d.Digunakan untuk menyatakan suatu pernyataan pada saat sekarang.
Contoh :
* She likes pizza
* Andi is a clever boy

Kata keterangan yang biasa digunakan :
every day, every week, today, tonight, this week, always, usually, often, sometimes


2. SIMPLE PAST TENSE

RUMUS : Subject + Verb II

Digunaan untuk meyatakan peristiwa yang terjadi di masa lampau.
Contoh :
* She bought laptop yesterday
* He went to Kanada

Kata keterangan yang biasa digunakan :
Yesterday, last night, last week, last year


3. PRESENT CONTINOUS TENSE

RUMUS : Subject + To Be + V. ing

Digunakan untuk menyatakan peristiwa yang sedang berlangsung sekarang / sedang terjadi.
Contoh :
* I am reading book
* She is eating pizza

Kata keterangan yang biasa digunakan :
Now, at this moment, at present


4. PAST CONTINOUS TENSE

RUMUS : Subject + Was/Were + V. ing

a.Digunakan untuk menyatakan peristiwa (sedang terjadi) di masa lampau.
Contoh :
* He was reading book
* They were eating pizza

b.Digunakan untuk menyatakan peristiwa di masa lampau dimana suatu kejadian terjadi sewaktu kejadian yang lain sedang berlangsung
Contoh :
* I was watching TV when she phoned me
* You are going to market when I came to your house

Kata keterangan yang biasa digunakan :
When, while, all day yesterday


5. PRESENT PERFECT TENSE

RUMUS : Subject + Has/Have + V III

Digunakan untuk menyatakan peristiwa yang baru saja selesai dikerjakan atau membicarakan sesuatu peristiwa yang mulai dikerjakan pada masa lampau dan hinga sekarang masih berlangsung.
Contoh :
* She has visited your house
* I have gone to Bandung

Kata keterangan yang biasa digunakan :
For, since, already, just


6. PAST PERFECT TENSE

RUMUS : Subject + Had + V III

Digunakan untuk menyatakan dua peristiwa yang telah terjadi pada masa lampau.
Contoh :
* I had finished my work when he came
* When I had studied at home, he slept in the room

Kata keterangan yang biasa digunakan :
Before, after, just, as soon as, already


7. PRESENT PERFECT CONTINOUS TENSE

RUMUS : Subject + Has/Have + Been + V.ing

Digunakan untuk menyatakan peristiwa yang dikerjakan di masa lampau dan sampai sekarang masih berlangsung.
Contoh :
* He has been working since 2008
* I have not been leaving in Jakarta for 2 years

Kata keterangan yang biasa digunakan :
Since, for, already, just, so far

8. PAST PERFECT CONTINOUS TENSE

RUMUS : Subject + Had + Been + V.ing

Digunakan untuk menyatakan peristiwa yang terjadi terus menerus pada masa lampau atau menyatakan peristiwa yang sedang terjadi sebelum kejadian yang lainya terjadi pada masa lampau.
Contoh :
* He dah not been teaching in the school
* I had ben living in Bandung for three years when the war broke out

Kata keterangan yang biasa digunakan :
For, when, after, since


9. FUTURE TENSE

RUMUS : Subject + Shall/Will + V I

Digunakan jika kita membicarakan suatu peristiwa yang akan terjadi.
Contoh :
* We will go to Bandung
* He will walk to school

Kata keterangan yang biasa digunakan :
After, tomorrow, to night, next week, next year


10. FUTURE CONTINOUS TENSE

RUMUS : Subject + Shall/Will + Be + V I

Digunakan untuk menyatakan peristiwa yang akan sedang terjadi.
Contoh :
* I shall be playing football
* I will be going to school

Kata keterangan yang biasa digunakan :
Tomorrow, next week, next month, next sunday


11. FUTURE PERFECT TENSE

RUMUS : Subject + Shall/Will + Have + V IIII

Digunakan untuk menyatakan peristiwa yang akan terjadi dan sudah selesai dikerjakan.
Contoh :
* We will have studied English
* He will have bought a new car

Kata keterangan yang biasa digunakan :
Tomorrow, by this week, by next month


12. FUTURE PERFECT CONTINOUS TENSE

RUMUS : Subject + Shall/Will + Have + Been + V.ing

Digunakan untuk menyatakan peristiwa yang akan terjadi dan akan sedang dlakukan.
Contoh :
* They will have been working in the office for 3 months by next year
* Andy will have been playing football for 7 years by the end of the years

Tugas Bahasa Inggris Bisnis (Soft Skill 3)

Name : Adil Fahruzi
Class : 3 DB 01
NPM : 311 07 899

THE BALANCE SHEET

Financial statements are the final product of the accounting process. They provide information on the financial condition of a company. The balance sheet, one type of financial statement, provides a summary of what a company owns and what it owes on one particular day.

Assets represent everything of value that is owned by a business, such as property, equipment, and accounts receivable. On the other hand, liabilities are the debts that a company owes-for example, to suppliers and banks. If liabilities are subtracted from assets (assets-liabilities) the amount remaining is the owners share of a business. This is known as owners’ or stockholders equity.

One key to understanding the accounting transactions of a business is to understand the relationship of its assets, liabilities, and owners’ equity. This is often represented by the fundamental accounting equation: assets equal liabilities plus owners’ equity.

ASSETS = LIABILITIES + OWNERS’ EQUITY

These three factors are expressed in monetary terms and therefore are limited to items that can be given a monetary value. The accounting equation always remains in balance; in other words, one side must equal the other.

The balance sheet expands the accounting equation by providing more informa- tion about the assets, liabilities, and owners’ equity of a company at a specific time (for example, on December 31, 1993). It is made up of two parts. The first part lists the company assets, andmthe second part details liabilities and owners’ equity. Assets are divided into current and fixed assets. Cash, accounts receivable and inventories are all current assets. Property, buildings, and equipment make up the fixed assets of a company. The liabilities section of the balance sheet is often divided into current liabilities
(such as bonds and long-term notes).

The balance sheet provides a financial picture of a company on a particular date, and for this reason it is useful in two important areas. Internally, the balance sheet provides managers with financial information for company decisionmaking. Externally, it gives potential investors data for evaluating the company’s financial position.

Comprehension

A.Answer the following questions about the balance sheet. Questions with asterisks (*) cannot be answered directly from the text.

1.What is the final product of the accounting process?

2.What is a balance sheet?

3.Does the balance sheet provide financial information for a long period of time (for example, January to June 1993) or does it provide information for a specific point in time (for example, on June 30, 1993)?

4.What is the difference between assets and liabilities?

5.How is owners’ or stockholders’ equity determined?

6.How can the relationship between assets, liabilities, and owners’ equity be repre- sented?

7.Does the accounting equation always remain in balance? *Why or why not?

8.How can business use a balance sheet? *As a manager, how would you find a balance sheet useful?

Answer:

1.The final product of the accounting process is the balance sheet.

2.A balance sheet is a final statement that provides a summary of what a company owns and what it owes on one particular day.

3.It provides information for a specific point in time, for example, on Jun 30, 1993.

4.Assets represent everything of value that is owned by a business, liabilities are the debts that is a company owes.

5.Owners’ or stockholders’ equity is determined by subtracting liabilities from assets.

6.It can be represented by the fundamental accounting equation assets equal liabilities plus owners’ equity.

7.Yes, it does. Because one side must equal the other. If not, it must be wrong with the recording.

8. A balance is useful for a business, because it provides a financial picture of a compa- ny on a particular day. It provides managers with financilal information for company decision making.

B.Complete the balance sheet by writing in the correct terms from the list bellow.

assets current liabilities long-term liabilities

liabilities fixed assets current assets

stockholders’ equity

International Manufacturing, Inc
Balance Sheet
December 31, 1993
Assets					Liabilities
Current assets					Current liabilities
Cash		$ 49,400			Accounts payable		$ 30,000
Accounts receivable		1,600			Income texes payable		19,000
Inventories		53,000			Total		$ 49,000
Total		$104,000			Long-term liabilities
Fixed assets					Bonds		$ 20,000
Property		$ 15,000			long-term liabilities		40,000
Buildings		50,000			Total		$ 60,000
Equipment		10,000
Total		$ 75,000			Total liabilities		$109,000
					Stockholders' equity
Total assets		$179,000			Common stock		$ 47,000
					Retained earnings		23,000
					Total		$ 70,000
					Total liabilities and
					stockholders' equity		$179,000

Vocabulary Exercises

A. Write down any term that you did understand in the reading. Find each term in the reading, look at its context, and try to figure out the meaning. Discuss these terms with your classmates.

B. Look at the terms in the left-hand column and find the correct synonyms or definition in the right-hand column. Copy the corresponding letters in the blanks.

1. G property (line 6) a. assets equal liabilities plus owners’ equity

2. D equal (line 12) b. provide information item by item

3. F condition (line 2) c. indicate by words or symbols

4. B detail (line 21) d. have the same value as

5. A accounting equation (line 12) e. a series of transactions, changes, or functi-ons that bring about a particular result

6. H monetary (line 15) f. the existing circumstance

7. E process (line 1) g. anything owned by a person

8. C express (line 15) h. of or pertaining to money

C. Discuss the following questions with a partner. In giving your answers, try to use the italicized terms.

1.What is the difference between accounts receivable and accounts payable?

2.Why are accounts receivable and cash considered current assets while property and equipment are considered fixed assets? What do you think the difference between current and fixed assets?

3.The owners’ equity in a company equals assets minus liabilities. What is meant by owners’ (or stockholders’) equity?

4.If you were a manager, how would you use the balance sheet to evaluate you company’s financial condition?

5.What do you consider your personal assets? Do you have any liabilities? What are they?

Answer:

1.Accounts receivable is assets and accounts payable is liabilities.

2.Because they are easly changed into money.

3.Nett owning.

4.The manager know were the company is financial healthy.

5.Mobile.

Text Analysis

Look at the reading to answer these questions.

1.What does each of the following refer to?

LINES WORDS REFERENTS

1 they financial statement

9 this the owners’ share if a business

11 this the relationship of its assets

15 these three factors assets, liabilities and owners’ equity

2.In line 6, what are property, equipment, and accounts receivable examples of?

Assets

3.In line 7, what do suppliers and banks refer to?

To whom the company has depts..

4.In lines 5-7. two different phrases are used to incorporate example in the reading. What are these phrases?

a. Assets

b. Liabilities

5.Another method of clarification by example is the use of mathematical representations. From the reading, copy examples that use mathematical symbols.

a. The fundamental accounting equation.

b. Assets equal to liabilities plus owners’ equity.

6.In lines 28-31, two uses of the balance sheet are given. What are the key words that show each of these uses is in a different area? What uses does each word introduce?

KEYWORDS USES

Classification

Categories of the balance sheet can be classified to show the relationship between them. Fill in the following blanks based on the information provided in the reading and in Figure 1 (page 79).

Class: Assets Class: Liabilities

Members: Current assets Members: Current liabilities

Fixed assets Long-term liabilities

Class: Current assets Class: Current liabilities

Members: Cash Members: Accounts payable

Accounts receivable Income taxes payable

Inventories

Class: Fixed assets Class: Long-term liabilities

Members: Property Members: Bonds

Buildings Long-term notes

Equipment

Application

Using the information in the reading, answer the following questions. Give reasons to support your answers.

1.Which of the following is not a fixed assets: office equipment, machinery, marketable securities, land, and buildings? Why?

Marketable securities. Because its easy to change into money.

2.Are the following liabilities current or long-term: bank loans payable, accounts payable, mortgage bonds payable, taxes payable, and long-term notes payable? List each under the correct heading.

CURRENT LIABILITIES LONG-TERM LIABILITIES

Accounts payable Bank loans payable

Taxes payable Mortgage bonds payable

Notes payable

Sel Punca

Sel punca atau sel induk (stem cell) merupakan sel yang belum berdiferensiasi dan mempunyai potensi untuk dapat berdiferensiasi menjadi jenis sel lain. Kemampuan tersebut memungkinkan sel induk menjadi sistem perbaikan tubuh dengan menyediakan sel-sel baru selama organisme bersangkutan hidup. Sel punca dapat dibilang sebagai sumber dari semua sel di dalam tubuh.
Peneliti medis meyakini bahwa penelitian sel induk berpotensi untuk mengubah keadaan penyakit manusia dengan cara digunakan memperbaiki jaringan atau organ tubuh tertentu. Namun demikian, hal ini tampaknya belum dapat benar-benar diwujudkan dewasa ini.
Sel-sel induk dapat digolongkan berdasarkan potensi yang dimiliki oleh sel tersebut maupun berdasarkan asalnya.

Berdasarkan potensi

Sel induk ber-totipotensi adalah sel induk yang memiliki potensi untuk berdiferensiasi menjadi semua jenis sel. Sel induk bertotipotensi diperoleh dari sel induk embrio, hasil pembuahan sel telur oleh sel sperma.
Sel induk ber-pluripotensi
Sel induk ber-multipotensi
Sel induk ber-unipotensi adalah sel induk yang hanya dapat menghasilkan satu jenis sel tertentu, tetapi memiliki kemampuan memperbarui diri yang tidak dimiliki oleh sel yang bukan sel induk.

Berdasarkan asalnya

Sel induk embrio (embryonal stem cells)

Sel induk ini diambil dari embrio pada fase blastosit (5-7 hari setelah pembuahan). Massa sel bagian dalam mengelompok dan mengandung sel-sel induk embrionik. Sel-sel diisolasi dari massa sel bagian dalam dan dikultur secara in vitro. Sel induk embrional dapat diarahkan menjadi semua jenis sel yang dijumpai pada organisme dewasa, seperti sel-sel darah, sel-sel otot, sel-sel hati, sel-sel ginjal, dan sel-sel lainnya.

Sel induk dewasa (adult stem cells)

Sel induk dewasa mempunyai dua karakteristik. Karakteristik pertama adalah sel-sel tersebut dapat berproliferasi untuk periode yang panjang untuk memperbarui diri. Karakteristik kedua, sel-sel tersebut dapat berdiferensiasi untuk menghasilkan sel-sel khusus yang mempunyai karakteristik morfologi dan fungsi yang spesial.
Salah satu macam sel induk dewasa adalah sel induk hematopoietik (hematopoietic stem cells), yaitu sel induk pembentuk darah yang mampu membentuk sel darah merah, sel darah putih, dan keping darah yang sehat. Sumber sel induk hematopoietik adalah sumsum tulang, darah tepi, dan darah tali pusar.

Struktur Registry

Registry dibagi menjadi beberapa bagian logika. Untuk melakukan navigasi, bagian-bagian tersebut ditampilkan dalam bentuk folder tree, sama seperti yang ada di Windows Explorer. Setiap folder mewakili key tersendiri yang ada dikomputer lokal. Jika mengakses registry melalui komputer secara remote, maka yang muncul hanyalah HKEY_USERS dan HKEY_LOCAL_MACHINE. Semua bagian yang ada di registry selalu diwakili dengan HKEY, yang merupakan kependekan dari dari Handle to Key.

• HKEY_CLASSES_ROOT

    Adalah sub key dari HKEY_LOCAL_MACHINE\Software. Informasi yang disimpan disini memastikan

sebuah file dibuka dengan program yang tepat saat kita mengaksesnya melalui Windows Explorer.

• HKEY_CURRENT_USER

    Berisi informasi konfigurasi pengguna yang sedang login. Folder, tampilan warna, dan setting Control Panel

    semuanya tersimpan disini. Selain itu, informasi yang ada disini juga dikaitkan dengan profile pengguna.

• HKEY_LOCAL_MACHINE

    Berisi konfigurasi umum yang berlaku untuk semua pengguna.

• HKEY_USER

    Berisi profile pengguna yang sedang aktif.

• HKEY_CURRENT_CONFIG

    Berisi informasi tentang profile hardware yang digunakan oleh komputer lokal saat startup.

Tugas Bahasa Inggris Bisnis (Soft Skill 2)

Name : Adil Fahruzi
Class : 3 DB 01
NPM : 31107899

AN ACCOUNTING OVERVIEW

Accounting is frequently called the “language of business” because of its ability to communicate financial information abaout an organization. Various interested parties, such as managers, potential investors, creditors, and the government, depend on a company’s accounting system to help them make informed financial decisions. An affective accounting system, therefore, must include accurate collecting, recording, classifying, summarizing, interpreting, and reporting of information on the financial status of an irganization.

In order to achieve a standardized system, the accounting process follows accounting principles and rules. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial information are used. Incoming money (revenues) and outgoing money (expenditures) are carefully monitored, and transaction are summarized in financial statements, which reflect the major financial activities of an organization.

Two common financial statements are the balance sheet and the income statement. The balance sheet shows the financial position of a company at one point in time, while the income statement shows financial performance of a company over a period of time. Financial statement allow interested parties to compare one organization to another and/or to compare accounting periods within one organization. For example, an investor may compare the most recent income statements of two corporations in order to find out which one would be a better investement.

People who specialize in the field of accounting are known as accountants. In the United States, accountants are usually classified as public, private, or governmental. Public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals. Public accountants may earn the title of CPA(Certified Public Accountant) by fulfilling rigorous requirements. Private accountants work solely for private companies or corporations that hire them to maintain financial records, and governmental accountants work for governmental agencies or bureaus. Both private and governmental accountants are paid on a salary basis, whereas public accountants receive fees for their services.

Through effective application of commonly accepted accounting systems private, public, and govermmental accountants provide accurate and timely financial information that is necessary for organization decision making.


Comprehension
Answer the following question about accounting. Question with asterisks cannot be answered directly from the text.
why is accounting called the “language of business”?
How is a standardized accounting system achieved?
What are revenues and expenditures?
What do the balance sheet and income statement have in common? How are they different?
*How might the information contained in financial statements be useful to managers? *How might creditors use this information?
How are accountans classified in the United States?
What kinds of services do public accountants provide?

What is a CPA? *Do you have a similar type of position in your country? *Explain.
*Which type of accounting-public, private, or governmental-appeals to you the most? *Why?
*What are some management decisions that might be based on accounting information?


Answer :

1. According is called the “language of business” because of its ability to communicate financial information about on organization.

2. In order to achive a standardized accounting system the accounting process follows accounting principles and rules.

3. Revenues are incoming money and expenditures are outgoing money.

4. The balance sheet and the income statement are two common financial statement. They are different, the first shows the financial position of a company of one point of time, while the second shows the financial performance of a company over a period of time.

5. The information contained in financial statements might be usefull to creditors in help them to find out whether the company will be able to repay the credit on time or not.

6. In United States, accountants are classified as public, private, and governmental.

7. Public accountant provide accounting services such as auditing and tax computation to companies and individuals.

8. A CPA is a Certified Public Accountant. Yes, we had. Formerly faculty of economic graduates of 5 elite universities got ‘Drs….AK’ degree.

9. Personal question

10. In some company financial decision making might be based on accounting information. For example the management want to expands its business to build a bigger factory to introduce new variety of goods.

Circle the letter of the answer that best completes each of the sentences below.
Accounting information is used by ______to help them make financial decisions.

a. managers

b. potential investors

c. creditors

d. all of the above
Regardless of the type of business or the amount of money ivolved :

a. all companies use identical accounting systems

b. balance sheets are more important than income statements

c. common procedures are used in handling financial information

d. no standardized accounting system is employed

3. Business monetary transactions are summarized in :

a. bank books

b. financial statements

c. computers

d. cash registers

4. Public accountants may earn the title of CPA by :

a. becoming governmental accountans

b. paying a fee

c. fulfilling rigorous requirements

d. obtaining a Bachelor of arts degree in accounting

5. Private and governmental accountatnts are paid on a____basis.

a. salary

b. monthly

c. fee

d. weekly


Vacabulary Exercises
A. Subtitute appropriate terms for the italicized words or phrases in the sentences below.


status agencies monitored maintain independently

procedure fee hire rigorous solely


1. Many accounting departments have strict enterance requirements;

only the most qualified applicants are allowed to enter these

programs. rigorous

2. The particular method used to process employee insurance

claims may vary from company to company procedure

3. The stock market is closely watched every day. monitored

4. Rather than expand into foreign lines, the dress shop manager

chose to deal only with domestic fashion designers. solely

5. Although the consultant’s charge for services was high, his

guidance and advice were well worth the money. fee

6. The financial condition of a company is reflected in its financial

statements. status

7. When the business began to expand, a second bookkeeper was

brought in to help keep the books. maintain

8. In the United States there are numerous organizations that

provide services at the local, state, and national levels. agencies



B. Complete the sentences with the noun, verb, and adjective forms provided.

1. Communication/to communicate/communicative

a. Supervisor should strive for two-way communication with their

employees.

b. By using an overhead projector, the guest speaker was able to

communicate his statistical information clearly.

c. Because of the clerk’s highly developed communicative skills, she was

given a position that required her to deal directly with customers

2. Information/informed/informative

a. The owner informed his employees that they would all receive a 5 percent pay increase.

b. Getting Acquainted with Accounting, by John L. Carey, is very informative book.

c. Financial information is essential for organizational decision making.

3. Allowance/allowed/allowable
The supervisor lost control of his staff members after he allowed them to override his decisions.
When the factory was built 50 years ago, little allowance was made for remodeling and expansion.
Althought allowable, smoking was discouraged in the lunch room.

4. Fulfillment/fulfill/fulfilling
At times the assembly line worker felt a lack of profesiomal fulfillment
When he was promoted to production supervisor, however, his job became much more fulfilling.
Before the accountant could became a CPA, she had to fulfill a number of requirements.

5. Standars/has standardized/standard
The standard paper size in United States for business letters and memorands is 8,5 x 11 inches.
The computer department has standardized its procedures for storting and retrieving data.
Nowadays rigorous standards are enforced in the area of food processing and packaging.

C. Fill in the blanks below with the most appropriate terms the list.


parties financial statement reflected standardized allows

whereas interpretations informed communicates rigorous


An income statement is one example of a financial statement, it communicates financial information about a company over a period of time. A standardized format

Is used to present the financial information. This allows interested parties to compare one income statement to another in order to make informed financial decisions. But there is still a great deal of risk involved in financial decision making because the information reflected in an income statement is object to variety of interpretations.


Look at the reading to answer these questions.

What does each of the following refer to?

LINES WORDS REFERENTS

1 its accounting

4 them whereas parties

19 another corporation

21 one organization

Tugas Bahasa Inggris Bisnis (Soft Skill)

Name    :   Adil fahruzi
Class   :   3 DB 01
NPM     :   31107899

MULTINATIONAL CORPORATIONS

A company often becomes involved in international trade by exchanging goods or services with another country-importing raw materials it may need for production or exporting finished products to a foreign market. Establishing these trade relationships is the first step in the development of a multinational business. At this stage, however the corporation's emphasis is still on the domestic market. As trade expands, the corporation's dealing with companies or people outside the “home country” of that corporation increase.

The corporation then begins to view the whole world as a base for production and marketing operations. The next step in the development of a multinational business is focusing on the world market. The company may establish a foreign assembly plant, engage in contract manufacturing, or build a foreign manufacturing company or subsidiary. Therefore, a multinational corporation is a company that is primarily based in one country and has production and marketing activities in foreign countries.

Since World War II, multinational corporations have grown rapidly. The names and products of many of the multinational have become well-known in the world marketplace: International Business Machines (IBM), Royal Dutch Shell, Panasonic, Coca-Cola, and Volkswagen. Coca-Cola, for example, now has operations in more then 180 countries.

A multinational corporation operates in a complex business environment. Cultural, social, economic, political, and technological system vary from country to country. In order to operate successfully, a multinational company needs a basic understanding and appreciation of the foreign business environment.

Comprehension

A. Answer the following questions about multinationals. Questions with asterisk (*)  
   cannot be answered directly from the text.

1. What is the first step in the development of a multinational business?
2. Where is the company's emphasis when it is simply trading with other countries?
3. What market does a multinational corporation focus on?
4. A company may establish its manufacturing operations in foreign countries? What 
   are three forms that these operations may take?
5. What is a multinational corporation?
6. When have multinationals grown rapidly? *Why do you think they have experienced 
   this period of rapid growth?
7. *What are some products that are produced by the following multinational 
   corporations: IBM, Coca-Cola, Panasonic, Shell, and Volkswagen?
8. *Why does a multinational corporation operate in a more complex business 
   environment than a domestic company?
9. *What are some of the social and political factors that can vary from country to 
   country?
10.Why does a multinational corporation need a basic understanding of foreign 
   business environments? *How can a multinational gain this understanding?

Answer:

1. The first step (it) is establishing the trade relationship with another 
   country.
2. The companies emphasis (it) is still on the domestic market.
3. A multinational corporation (it) focuses on the world market.
4. The three forms (they) are: It may establish a foreign assembly plant, engage in 
   contract manufacturing, and build a foreign manufacturing company or a subsidiary.
5. A multinational corporation (it) is a company that is primary based in one 
   country and has production and marketing activities in foreign countries.
6. Multinationals (they) have grown rapidly since World War II. Because during the 
   war many countries knew what resources are scarce or abundant in other countries.
7. IBM: International Business Machines, Royal Dutch Shell oil, Panasonic 
   electronic, Coca-Cola soft drink, Volkswagen automobiles.
8. Because a multinational corporation focuses on the world market, and each country 
   has its own system: culturally, economically, politically and technologically.   
   Where as a domestic company only operates in one country which its system its   
   already familiar.
9. Socially: In Japan life time employment system is applied, where as in Indonesia 
   contract system employment is used.
   Politically: Thailand is monarchism, Indonesia is democratic.
10.In order to operate successfully. This understanding can be gained through market 
   research.

B. Determine which of the following statement are true and which are false. Then put 
   T or F in the blanks. Rewrite false statements to make them true.

1.  T  Multinational corporations have grown rapidly since 1945.
2.  F  Any company engaged in international trade is a multinational business.
3.  T  In order to operate successfully, a multinational company needs to be
       aware of national and international business environments
4.  F  A multinational corporation focuses on its “home country,” or domestic
       market.
5.  F  A multinational company does not establish factories in foreign
       ountries.

Vocabulary Exercises
A. Write down any terms that you did not understand in the reading. Find each term  
   in the reading, look at its context, and try to figure out the meaning. Discuss   
   these terms with your classmates.

B. Look at the terms in the left-hand column and find the correct synonyms or 
   definitions in the right-hand column. Copy the corresponding letters in
   the blanks.

1.  j  corporation (line 5)          a. chiefly; principally
2.  e  expand (line 6)               b. function in; work in
3.  g  view (line 8)                 c. change
4.  i  stage (line 5)                d. a company having more than half of
                                        its stock owned by another company
5.  a  primarily (line 13)           e. increase the dimensions of
6.  h  base (line 8)                 f. growth; expansion
7.  c  vary (line 21)                g. see; look at
8.  d  subsidiary (line 21)          h. foundation
9.  b  operate in (line 20)          i. a step in development
10. f  development (line 4)          j. a type of business organization
                                        formed by an association of
                                        stockholders

C. Fill in the blanks in the following paragraph with the most appropriate terms  
   form the list. 

base     operate in     appreciation of    expands
vary     corporation    development        subsidiary
stages   involved in    view               relationships

During the development of a corporation, the organizational structure may vary over time and pass through a number of stages. As the corporation grows, it expands its operations. It might become involved in setting up a subsidiary. Although the corporation still has a primary or “home base,” establishment of a subsidiary allow the company to enter into new relationships with a view toward increasing its production and marketing capabilities.


Text Analysis

Look at the reading to answer these questions.

1. What does each of the following refer to?

LINES    WORDS     REFERENTS

2        it        a company
5        this      stage first step
17       IBM       International Business Machine

2. Match the connective words or phrases with the appropriate
   functions.

 c  however (line 5)         a. summarizing

 d  then (line 8)            b. illustrating

 a  therefore (line 12)      c. contrasting

 b  for example (line 18)    d. sequencing information


3. Summarize the two general steps in the
   development of a multinational corporation.

   a. establishing these trade relationship. (line 3-5)
   b. focusing on the world market. (line 8-10)

4.Sometimes the definition of a term takes this form:

                                  a           controls the
  A restrictive trade law → is → law → that → number of goods
                                              imported or exported

                                           { that  }
  term being defined → verb to be → class→ { which } → definition

This type of definition is known as a formal definition.
In a formal definition the term or word being defined occurs first.
It is followed by the verb to be (usually is or are).
Next the class states the general group that the term belongs to:


TERMS                        CLASSES

multinational corporation    company
typewriter                   business machine
absolute advantage           theory of specialization


After the class, either that or which is used. Finally,
the definition itself includes information distinguishing this
term other members of its class.

Write formal definitions for multinational corporation (page 56),
corporation (page 57), and subsidiary (page 57).

a. A multinational corporation is a company that is primarily based
   in one country and has production and marketing activities in
   foreign countries.

b. _________________________________________________________________
   _________________________________________________________________

c. _________________________________________________________________
   _________________________________________________________________


5. Formal definitions may be shortened to a more general form,
   which includes less information. This is often called a 
   semi-formal definition. The class, that or which, and the verb
   to be are omitted.

A restrictive trade law → controls → the number of goods imported
or exported

Term being defined      → verb     → definition


Change the formal definition from the previous exercise into
semi-formal definitions.

a. A multinational corporation is primarily based in one country
   and has production and marketing activities in foreign countries.

b. __________________________________________________________________
   __________________________________________________________________

c. __________________________________________________________________
   __________________________________________________________________

TENSES

Pr – Present; Ps-Past; S-Simple; C-Continuous; F-Future; Pf-Perfect


1. Pr.S - He writes many letters everyday. (habitual action)

2. Ps.S - He wrote m.1 yesterday. (occurred in the past)

3. Pr.C - It is writing m.1 now. (is occurring right now)

4. Ps.C - He was writing m.1 when it rained yesterday. (two actions in the past).

5. Pr.F - He will write m.1 tomorrow. (will happen in the future).

6. Ps.F - He would write m.1 yesterday, but he didn't have time.

7. Pr.Pf - He has written m.1 already (has just happened now).

8. Ps.Pf - He had written m.1 when it rained yesterday. (two actions in the past)

9. Pr.Fc - He will be writing m.1 when you visit him tomorrow. (in the future)

10.Ps.Fc - He would be writing m.1 when you visited him yesterday. (in the past)

11.Pr.FPf - He will have written m.1 when you come tomorrow (in the future)

12.Ps.FPf - He would have written m.1 when you come yesterday. (in the past)

13.Pr.Pfc - He has been writing m.1 for two days until now. (continuously from past
until now).

14.Ps.Pfc - He had been writing m.1 for two days until yesterday (continuously
from past to past)

15.Pr.Fpf.C - He will have been writing m.1 for two days will tomorrow. (until in
the future)

16.Pr.F.Pfc - He would have been writing m.1 for two days until yesterday. (until
in the past)