TUGAS
BAHASA INGGRIS BISNIS 2
PARAGRAPH 1, BASIC OF ACCOUNTING,
PAGE 23
Dari
buku besar kantor pusat dibuat perhitungan rugi laba secara terperinci yang
melaporkan mengenai penjualan, harga pokok penjualan, biaya-biaya serta
rugi/laba yang berasal dari kantor pusat. Kemudian jumlah ini akan ditambah
dengan laba bersih atau sebaliknya akan dikurangi dengan rugi bersih
masing-masing cabang. Bagian harta di neraca yang disusun dari buku besar
kantor pusat akan mencantumkan perkiraan pengendalian per setiap cabang. Tetapi
mengenai perincian jumlah harta serta hutang dari cabang tidak akan disajikan
ke dalam neraca kantor pusat. Laporan kantor pusat dan cabang yang disajikan
bersama sama akan bermanfaat untuk pimpinan, tetapi penyajian ini jangan atau
tidak perlu diberikan kepada para pemegang saham atau pihak kreditur.
Simple
Present Tense
From head office’s general ledger
counts the loss or profit in details which reports about the sales, cost of
goods sold, expenses and loss/profit that comes from head office. Add this
amount with net profit or minus it with net loss from each branch. Assets in
balance sheet from head office’s general ledger shows control estimates per
each branch. But, about the details of assets with liability from branch office
do not shows at the head office’s balance sheets. Reports from head office and
branch office is useful for the chairman, but the reports is not shows for the
stake holders or creditors.
Past Tense
From head office’s general ledger
the loss or profit was calculated in details which reported about the sales,
cost of goods sold, expenses and loss/profit that came from head office. This
amount was added with net profit or reduced with net loss from each branch. Assets
in balance sheets from head office’s general ledger showed control estimates
per each branch. But, about the details of assets with liability from branch
office did not show at the head office’s balance sheets. Reports from head
office and branch office was useful for the chairman, but the reports can’t be
given for the stake holders or creditors.
