Translation
1.1 Introduction
ENGLISH INDONESIAN Accounting is a system meant for measuring business activities, processing of information into reports and making the findings available to decision-makers. Akuntansi adalah sebuah sistem yang bermaksud untuk mengukur aktifitas-aktifitas bisnis, mengolah informasi menjadi laporan-laporan dan membuat penemuan-penemuan yang tersedia menjadi pembuat keputusan. The documents, which communicate these findings about the performance of an organisation in monetary terms, are called financial stetements. Dokument-dokumen, yang menyampaikan penemuan-penemuan tentang kinerja dari sebuah organisasi dalam hal moneter, disebut pernyataan keuangan. Usually, accounting is understood as the Language of Business. Biasanya, akuntansi dipahami sebagai Bahasa Bisnis. However, a business may have a lot of aspects which may not be of financial nature. Bagaimanapun, bisnis bisa memiliki berbagai aspek yang bukan merupakan sifat dasar keuangan. As such, a better way to understand accounting could be to call it The Language of Financial Decisions. Misalkan, cara yang lebih baik untuk memahami akuntansi dapat disebut dengan Bahasa dari keputusan-keputusan keuangan. The better the understanding of the language, the better is the management of financial aspects of living. Many aspects of our lives are based on accounting, personal financial planning, investments, income-tax, loans, etc. Berbagai aspek dalam kehidupan kita berdasarkan akuntansi, perencanaan keuangan pribadi, investasi, pajak pendapatan, pinjaman-pinjaman, dsb. We have different roles to perform in life-the role of a student, of a family head, of a manager, of an investor, etc. Kita mempunyai peran-peran yang berbeda untuk menjalankan kehidupan-peran dari murid, kepala rumah tangga, manajer, investor (penanam modal), dsb. The knowledge of accounting is an added advantage in performing different roles. Pengetahuan akuntansi menambah keuntungan kinerja dari peran yang berbeda. However, we shall limit our scope of discussion to a business organisation and the various financial aspects of such an organisation. Bagaimanapun, kita akan membatasi cakupan diskusi pada sebuah organisasi bisnis dan berbagai aspek keuangan dari sebuah organisasi. When we focus our thoughts on a business organisation, many questions (is our business profitable, should a new product line be introduced, are the sales sufficient, etc.) strike our mind. Ketika kita fokuskan pikiran kita terhadap organisasi bisnis, berbagai pertanyaan (apakah bisnis kita menguntungkan, haruskah produk baru diperkenalkan, apakah penjualan memadai, dsb) menghampiri pikiran kita. To answer questions of such nature, we need to have information generated through the accounting process. Untuk menjawab pertanyaan-pertanyaan bersiftat mendasar, kita harus memiliki informasi yang dihasilkan melalui proses akuntansi. The people who take policy decisions and frame business plans use such information. Orang yang memutuskan kebijakan dan bingkai rencana-rencana bisnis yang menggunakan informasi.
Exercise
84.2
1. A man answered the phone. He told me were out.
=> The man who answered the phone told me you were out.
2. A watress served us. She was very impolite and impatient.
=> The waitress who served us was very impolite and impatient.
=> The waitress who served us was very impolite and impatient.
3. Some boys were arrested. They have now been relesead.
=> Some boys who arrested now have been released.
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