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NIM: 1992142122
Mata Kuliah: Bahasa Inggris Bisnis
Task 1
My Daily Activities
I always wake up at 6.00 in the morning. When I have morning class (at 7.00 a.m.), I
wake up at 5.00 in the morning. Then, I do my prayer and have a shower. After shower, I clean
my room and prepare myself to go to campus.
At noon, I usually have lunch with my friends at canteen. Sometimes, I go to my
friend’s home while waiting for a next class. We walk together.
After class is over, I go home by order online transportation. Arrived at home, I play
my smartphone for a minute then I take a bath. Then, I prepare my dinner while waiting for my
sister back from her work. After dinner, I do my tasks as soon as possible so I can spend my
time talking some funny jokes with my sister and play my smartphone again.
I go to bed at 10.00 p.m. But before sleep, I brush my teeth, wash my face, listening to
music for a minute, and then pray for a while to thank God about everything. Finally, I sleep
at 11.00 p.m.
Task 2
International accounting
International companies can choose how they present financial information to outside
parties. The rules and regulations between countries vary significantly. Accountants worldwide
are familiar with the words “Generally Accepted Accounting Principles (GAAP)”. some of the
basic principles are:
The development of these principles has greatly differed between countries. For example,
in most
English-speaking countries it is often accepted practice to offset unrealized gains from
unrealized losses, or to re-value long term assets upwards, provided sufficient proof of the
current value can be shown. This means that accounts can have very different values,
depending on whether the company chooses to follow local accounting standards, International
Financial Reporting Standards (IFRS)- formerly the International Accounting Standards (IAS)-
or U.S. GAAP. Whether the company can choose is governed by the laws of the country where
it is registered. For example, the U.S.A. and Japan currently allow publicly, traded companies
to prepare their financial statements using the standards of International Accounting Standards
Committee (IASC). but they must also include a reconciliation to domestic GAAP.
Akuntansi internasional
2) Prinsip kehati-hatian
4) Prinsip konsisten
Pengembangan prinsip ini sangat berbeda antar negara. Misalnya, disebagian besar negara
berbahasa inggris sering diterima praktik untuk mengimbangi keuntungan yang belum
direalisasidari kerugian yang belum direalisasi, atau untuk menilai kembali aset jangka
pangjang ke atas, asalkan bukti yang cukup dari nilai saat ini dapat di tampilkan. Ini berarti
akun yang memiliki nilai yang sangat berbeda, tergantung pada apakah perusahaan memilih
untuk mengikuti standar akuntansi lokal, standar pelaporan keuangan internasional (IFRS).
Sebelumnya standar akuntansi internasional (IAS) atau U.S GAAP. Apakah perusahaan
dapat perusahaan dapat memilih dapat diatur oleh hukum negara tempat perusahaan itu
terdaftar. Misalnya Amerika Serikat dan Jepang saat ini memungkinkan perusahaan publik
untuk menyiapkan laporan keuangan mereka menggunakan “standar komite akuntansi
internasional” (SKAI). Tetapi mereka juga harus memasukkan rekonsilisasi ke dalam negeri.
The article mentions four basic principles of accounting. Match them to the definitions below.
Then check your answers in the glossary (page 58)
This principles is concerned with the timing of the recognition of transactions in the
accounts items are recorded when the income or expense arises, and are not dependent
on the movement of cash.
The going concern principle
2.
When preparing accounts, one must assume that the enterprise will still be
viable in the years to come. Practically all accounting items are affected by
this assumption, such as the carryting value of fixed assets and inventories,
and the ability to repay debts and othen obligations.
Accounts should be produced using the same principles from one year to the
next. Deviations from this principle must be noted, and the effects on the accounts
shown.
Kemudian artikel menyebutkan 4 prinsip dasar akuntansi. Cocokkan dengan definisi yang
ada dibawah ini kemudian periksa jawaban anda di glosarium.
Prinsip yang cocok
1.
Prinsip ini berkaitan dengan waktu pengakuan transaksi diakun,
barang-barang dibatalkan ketika pendapatan atau biaya muncul dan tidak
tergantung pada pergerakan uang tunai.
Hi Javier
At our meeting, yesterday you asked me to send you some background info on creative
accounting, and in particular off-balance-sheet accounting.
Basically there’s quite a bit of flexibility in the way we can interpret the standards and
principles of accounting. For example, we may want to report bigger profits so that we can
attract investors on the capital markets. On the other hand, smaller profits may be better so that
we pay less tax. The problem is that the line between truthful and misleading representation of
figures is sometimes very thin, and this is where people get into trouble.
Off-balance-sheet accounting is seen by some as one type of creative accounting. (People have
been arguing about it for years, though!) The key point to remember is that the accounting
treatment of legitimate business transactions can vary greatly. For example, many companies
are involved in leasing for business reasons, and the question for the accountants is how to
present the financial implication of such leases in the accounts. In theory, the idea is that leasing
an asset (instead of buying) allows the company to exclude the liability from its accountants.
Hope this helps – give me a call if you have any more questions.
Best wishes
Rupert
Hai Javier
pada pertemuan kami kemarin Anda meminta saya untuk menemui Anda beberapa informasi
latar belakang tentang akuntansi kreatif, dan khususnya akuntansi di luar neraca.
pada dasarnya ada sedikit fleksibilitas dalam cara kita dapat menafsirkan standar dan prinsip
akuntansi. misalnya, kami mungkin ingin melaporkan laba yang lebih besar sehingga kami
dapat menarik investor di pasar modal. di sisi lain, keuntungan yang lebih kecil mungkin lebih
baik sehingga kami membayar pajak lebih sedikit. masalahnya adalah bahwa garis antara
repsensasi angka yang jujur dan menyesatkan kadang-kadang sangat tipis, di sinilah orang
masuk ke dalam kesulitan.
akuntansi off-ballance-sheet oleh beberapa orang dianggap sebagai satu jenis akuntansi kreatif.
(Orang-orang telah berdebat tentang hal ini selama bertahun-tahun, pikir). titik kunci untuk
diingat adalah bahwa perlakuan akuntansi transaksi bisnis yang sah dapat sangat besar.
misalnya, banyak perusahaan yang terlibat dalam leasing karena alasan bisnis, dan pertanyaan
untuk akuntan adalah bagaimana menyajikan implikasi keuangan dari leasing tersebut dalam
akun. dalam mengecualikan tanggung jawab dari akunnya. harap ini membantu - hubungi saya
jika Anda memiliki pertanyaan lagi.
semoga sukses
Rupert
investor.
✔
7. Ketika sebuah perusahaan menyewakan dan aset, akuntan tidak harus memasukkannya ✘
ke dalam akun.