TUGAS BAHASA INGGRIS BISNIS 2

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.