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Rabu, 30 Desember 2009
Teman. . .
Teman,
kata sederhana yang tidak mudah ditemukan dalam kenyataan
Teman,
tak semua yang dekat bisa berlabelkannya
Teman,
ada kerinduan untuk selalu dapat bertemu dengan sosok sepertinya
Pernahkah kau temukan seseorang yang
senantiasa setia di sisimu
kala kau jatuh dan hilang asa.
Pernahkah kau dapati sesosok makhluk
yang selalu tahan mendengar kisahmu
kala angin membawa berita-berita busuk tentangmu.
Pernahkah handphone berdering di tengah malam,
hanya untuk sebuah kalimat pendek
"Apa Kabar mu Malam ini ?"
Pernahkah kau tangkap butiran air mata
yang disembunyikan, sehabis doa panjang
yang padanya terselip namamu.
Dialah teman sejatimu
salam cinta. .
kata sederhana yang tidak mudah ditemukan dalam kenyataan
Teman,
tak semua yang dekat bisa berlabelkannya
Teman,
ada kerinduan untuk selalu dapat bertemu dengan sosok sepertinya
Pernahkah kau temukan seseorang yang
senantiasa setia di sisimu
kala kau jatuh dan hilang asa.
Pernahkah kau dapati sesosok makhluk
yang selalu tahan mendengar kisahmu
kala angin membawa berita-berita busuk tentangmu.
Pernahkah handphone berdering di tengah malam,
hanya untuk sebuah kalimat pendek
"Apa Kabar mu Malam ini ?"
Pernahkah kau tangkap butiran air mata
yang disembunyikan, sehabis doa panjang
yang padanya terselip namamu.
Dialah teman sejatimu
salam cinta. .
ACQUISITION OF CAPITAL
ACQUISITION OF CAPITAL
A corporation needs capital in order to start up, operate, and expands its business. The process of acquiring this capital is known as financing. A corporation uses two basic types of 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 borrowed from sources outside the corporation.
Equity financing (obtaining owners funds) can be exemplified by the sale of corporate stock. In this type of transaction, the corporation sells units of ownership known as share of stock. Each share entitles the purchaser to a certain amount of ownership. For example, if someone buys 100 shares of stock from Ford Motor Company, that person has purchased 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 increased valuation of the shares of stock, as well as by receiving dividends. Dividends are proportional amounts of profit usually paid quarterly to stockholders. 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.
Terjemahan :
PENGUASAAN MODAL
Sebuah perusahaan membutuhkan modal untuk memulai, menjalankan, dan mengembangkan bisnisnya. Proses penguasaan modal ini dikenal sebagai perolehan dana. Perusahaan menggunakan 2 tipe dasar perolehan dana : perolehan dari dana sendiri dan perolehan dana dari berhutang. Perolehan dari dana sendiri maksudnya dana diinvestasikan oleh pmilik perusahaan. Perolehan dana dari berhutang, sebaliknya, maksudnya dana pinjaman dari sumber diluar perusahaan.
Perolehan dari dana sendiri (perolehan dana dari pemilik) dapat diberikan contoh dengan menjual saham perusahaan. Pada jenis ini, perusahaan menjual unit-unit kepemilikan yang disebut saham. Setiap bagian memberi hak kepada pemilik untuk sejumlah tertentu kepemilikan. Sebagai contoh, jika seseorang membeli 100 bagian saham dari ford motor company bahwa seseorang membeli 100 bagian nilai kekayaan ford, lahan, pabrik, produksi dan keuntungan. Seseorang yang membeli saham disebut sebagi pemegang saham.
Semua perusahaan, tidak pandang besar kecilnya, menerima modal awal mereka dari pengeluaran dan penjualan saham. Penjualan permulaan melibatkan beberapa resiko bagian dari pembeli karena perusahaan tidak mempunyai catatan kinerja. Jika perusahaan sukses, pemegang saham dapat memperoleh keuntungan yang proporsional, biasanya dibayar 3 bulan kepada pemegang saham. Bagaimanapun, jika perusahaan tidak sukses, pemegang saham dapat mengalami kerugian besar dari penerima investasi.
Seringkali perolehan dari dana sendiri tidak disediakan perusahaan dengan cukup modal dan perusahaan harus beralih ke perolehan dana dari berhutang, atau meminjam dana. Satu contoh dari perolehan dana dari berhutang adalah menjual saham surat tanda berhutang, ini adalah jenis perjanjian, perusahaan meminjam uang dari seorang investor sebagai pengganti sebuah surat tanda berhutang mempunyai tanggal jatuh tempo, batas akhir ketika perusahaan harus membayar kembali semua uang yang dipinjam. Perusahaan harus juga melakukan pembayaran bunga berkala ke pemegang surat tanda berhutang selama waktu uang itu di pinjam. Jika kewajiban ini tidak terpenuhi, perusahaan dapat dipaksa untuk menjual asset untuk membayar kepada pemegang surat tanda berhutang.
Semua usaha membutuhkan dukungan dana. Perolehan dari dana sendiri (seperti menjual saham) dan perolehan dana dari berhutang (seperti menjual surat tanda berhutang) memberikan jalan yang penting dengan mana sebuah perusahaan mungkin mendapatkan modal itu.
A corporation needs capital in order to start up, operate, and expands its business. The process of acquiring this capital is known as financing. A corporation uses two basic types of 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 borrowed from sources outside the corporation.
Equity financing (obtaining owners funds) can be exemplified by the sale of corporate stock. In this type of transaction, the corporation sells units of ownership known as share of stock. Each share entitles the purchaser to a certain amount of ownership. For example, if someone buys 100 shares of stock from Ford Motor Company, that person has purchased 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 increased valuation of the shares of stock, as well as by receiving dividends. Dividends are proportional amounts of profit usually paid quarterly to stockholders. 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.
Terjemahan :
PENGUASAAN MODAL
Sebuah perusahaan membutuhkan modal untuk memulai, menjalankan, dan mengembangkan bisnisnya. Proses penguasaan modal ini dikenal sebagai perolehan dana. Perusahaan menggunakan 2 tipe dasar perolehan dana : perolehan dari dana sendiri dan perolehan dana dari berhutang. Perolehan dari dana sendiri maksudnya dana diinvestasikan oleh pmilik perusahaan. Perolehan dana dari berhutang, sebaliknya, maksudnya dana pinjaman dari sumber diluar perusahaan.
Perolehan dari dana sendiri (perolehan dana dari pemilik) dapat diberikan contoh dengan menjual saham perusahaan. Pada jenis ini, perusahaan menjual unit-unit kepemilikan yang disebut saham. Setiap bagian memberi hak kepada pemilik untuk sejumlah tertentu kepemilikan. Sebagai contoh, jika seseorang membeli 100 bagian saham dari ford motor company bahwa seseorang membeli 100 bagian nilai kekayaan ford, lahan, pabrik, produksi dan keuntungan. Seseorang yang membeli saham disebut sebagi pemegang saham.
Semua perusahaan, tidak pandang besar kecilnya, menerima modal awal mereka dari pengeluaran dan penjualan saham. Penjualan permulaan melibatkan beberapa resiko bagian dari pembeli karena perusahaan tidak mempunyai catatan kinerja. Jika perusahaan sukses, pemegang saham dapat memperoleh keuntungan yang proporsional, biasanya dibayar 3 bulan kepada pemegang saham. Bagaimanapun, jika perusahaan tidak sukses, pemegang saham dapat mengalami kerugian besar dari penerima investasi.
Seringkali perolehan dari dana sendiri tidak disediakan perusahaan dengan cukup modal dan perusahaan harus beralih ke perolehan dana dari berhutang, atau meminjam dana. Satu contoh dari perolehan dana dari berhutang adalah menjual saham surat tanda berhutang, ini adalah jenis perjanjian, perusahaan meminjam uang dari seorang investor sebagai pengganti sebuah surat tanda berhutang mempunyai tanggal jatuh tempo, batas akhir ketika perusahaan harus membayar kembali semua uang yang dipinjam. Perusahaan harus juga melakukan pembayaran bunga berkala ke pemegang surat tanda berhutang selama waktu uang itu di pinjam. Jika kewajiban ini tidak terpenuhi, perusahaan dapat dipaksa untuk menjual asset untuk membayar kepada pemegang surat tanda berhutang.
Semua usaha membutuhkan dukungan dana. Perolehan dari dana sendiri (seperti menjual saham) dan perolehan dana dari berhutang (seperti menjual surat tanda berhutang) memberikan jalan yang penting dengan mana sebuah perusahaan mungkin mendapatkan modal itu.
SUPPLY THE APPROPRIATE TERMS
1.
Modern Business
2.
Services
3.
Profits
4.
Computer Programmer
5.
Stock Broker
6.
Marketing
7.
Promotion
8.
Target Market
9.
Theory of comparative advantage
10.
A Multinational Corporations
11.
Accountants
12.
Capital
13.
Production
14.
The Fundamental Accounting Equation
15.
System Analyst
16.
International Trade
17.
Balance Sheet
18.
Assets
19.
The four P’s
20.
Private accountants
Modern Business
2.
Services
3.
Profits
4.
Computer Programmer
5.
Stock Broker
6.
Marketing
7.
Promotion
8.
Target Market
9.
Theory of comparative advantage
10.
A Multinational Corporations
11.
Accountants
12.
Capital
13.
Production
14.
The Fundamental Accounting Equation
15.
System Analyst
16.
International Trade
17.
Balance Sheet
18.
Assets
19.
The four P’s
20.
Private accountants
Senin, 16 November 2009
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 ammount 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 information 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, and the second part detais liabilities and owners’ equity. Assets are divided into current and fixed 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 accounts payable and income taxes payable) and long term 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 decision-making. Externally, it gives potential investor data for evaluating the company financial position.
NERACA
Laporan keuangan merupakan hasil akhir dari proses akunting. Laporan keuangan memuat data keuangan suatu perusahaan. Neraca, jenis laporan keuangan yang berisi ringkasan tentang kekayaan dan hutang perusahaan pada suatu hari.
Aset adalah semua milik perusahaan yang bernilai, seperti tanah, perabotan & tagihan piutang. Sebaliknya, hutang adalah kewajiban yang harus dibayar – umpama kepada supplier atau bank. Jika hutang dikurangkan pada aset (aset- hutang) sisanya adalah kekayaan pemilik perusahaan. Ini dinamakan kekayaan pemilik perusahaan atau pemegang saham.
Kunci untuk mengerti transaksi akunting bisnis harus mengerti hubungan aset, hutang dan kekayaan pemilik. Ini sering dinyatakan dengan persamaan dasar akunting aset sama dengan hutang ditambah kekayaan pemilik.
Aset = Hutang – Kekayaan Pemilik.
Tiga unsur ini dinyatakan dalam nilai uang dan oleh sebab itu terbatas untuk barang-barang yang tidak dapat dinilai dengan uang. Persamaan akunting selalu tetap sama, dengan kata lain, sisi yang satu harus sama dengan sisi yang lain.
Neraca memperluas persamaan akunting dengan memberikan lebih banyak data tentang aset, hutang dan kekayaan pemilik perusahaan pada saat tertentu (Umpama pada tanggal 31 desember 1993). Neraca terdiri dari dua bagian. Bagian pertama berisi aset perusahaan dan bagian ketua hutang dan kekayaan perusahaan. Aset terdiri dari Aset lancar dan aset tetap. Uang tunai, tagihan hutang, perabotan, dan barang dagang semuanya adalah aset lancar. Tanah, gedung dan peralatan merupakan aset tetap perusahaan. Hutang pada neraca terdiri dari hutang yang harus segera dibayar (Seperti tagihan hutang dan pajak penghasilan) dan hutang jangka panjang (Umpama bond dan hutang jangka panang lainnya).
Neraca berisi gambaran perusahaan pada suatu waktu. Dan oleh karena itu berguna untuk dua sisi yang penting. Kedalam, neraca memberikan data keuangan kepada manajer untuk membuat keputusan perusahaan. Keluar, neraca menyediakan data kepada calon investor untuk mengevaluasi keadaan keuangan perusahaan.
Comprehension
A. Answer the following questions about the balance sheet. Questions with asterisk (*) cannot be answered directly from the text.
1. What is the final product of the accounting process?
The final product of the accounting process is the balance sheet.
2. What is a balance sheet?
A balance sheet is a final product that provides a summary of what a company own’s
and what it owes on one particular day.
3. Does the balance sheet provide financial information for a long period of time or does it provides information for a specific point in time?
It provides information for a specific point in time for example, on Jan 30,1993.
4. What is the difference between assets and liabilities?
Assets represent of value that is owned by a business, liabilities are the debts that is a
company owes.
5. How is owner’s or stockholders’ equity determined?
Owners’ or stockholders’ equity is determined by subtracting liabilities from assets.
6. How can the relationship between asset, liabilities and owners’ equity be represented?
It can be represented by the fundamental accounting equation : assets equal liabilities
plus owners’ equity.
7. Does the accounting equation lways remain in balance? +why or why not?
Yes, it does. Because one side must equal the other. If not, it must be wrong with the
recording.
8. How can the business use a balance sheet? *as a manager, how would you find a
balance sheet useful?
A balance is useful for a business, because it provides a financial picture of a company
on a particular day. It provides manager with financial information for company
decision-making.
B. Complete the balance sheet by writing in the correct terms from the list below.
Assets Current liabilities Long-term liabilities
Liabilities Fixed assets Current assets Stockholders’ equity
International Manufacturing, Inc.Balance Sheet
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 ammount 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 information 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, and the second part detais liabilities and owners’ equity. Assets are divided into current and fixed 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 accounts payable and income taxes payable) and long term 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 decision-making. Externally, it gives potential investor data for evaluating the company financial position.
NERACA
Laporan keuangan merupakan hasil akhir dari proses akunting. Laporan keuangan memuat data keuangan suatu perusahaan. Neraca, jenis laporan keuangan yang berisi ringkasan tentang kekayaan dan hutang perusahaan pada suatu hari.
Aset adalah semua milik perusahaan yang bernilai, seperti tanah, perabotan & tagihan piutang. Sebaliknya, hutang adalah kewajiban yang harus dibayar – umpama kepada supplier atau bank. Jika hutang dikurangkan pada aset (aset- hutang) sisanya adalah kekayaan pemilik perusahaan. Ini dinamakan kekayaan pemilik perusahaan atau pemegang saham.
Kunci untuk mengerti transaksi akunting bisnis harus mengerti hubungan aset, hutang dan kekayaan pemilik. Ini sering dinyatakan dengan persamaan dasar akunting aset sama dengan hutang ditambah kekayaan pemilik.
Aset = Hutang – Kekayaan Pemilik.
Tiga unsur ini dinyatakan dalam nilai uang dan oleh sebab itu terbatas untuk barang-barang yang tidak dapat dinilai dengan uang. Persamaan akunting selalu tetap sama, dengan kata lain, sisi yang satu harus sama dengan sisi yang lain.
Neraca memperluas persamaan akunting dengan memberikan lebih banyak data tentang aset, hutang dan kekayaan pemilik perusahaan pada saat tertentu (Umpama pada tanggal 31 desember 1993). Neraca terdiri dari dua bagian. Bagian pertama berisi aset perusahaan dan bagian ketua hutang dan kekayaan perusahaan. Aset terdiri dari Aset lancar dan aset tetap. Uang tunai, tagihan hutang, perabotan, dan barang dagang semuanya adalah aset lancar. Tanah, gedung dan peralatan merupakan aset tetap perusahaan. Hutang pada neraca terdiri dari hutang yang harus segera dibayar (Seperti tagihan hutang dan pajak penghasilan) dan hutang jangka panjang (Umpama bond dan hutang jangka panang lainnya).
Neraca berisi gambaran perusahaan pada suatu waktu. Dan oleh karena itu berguna untuk dua sisi yang penting. Kedalam, neraca memberikan data keuangan kepada manajer untuk membuat keputusan perusahaan. Keluar, neraca menyediakan data kepada calon investor untuk mengevaluasi keadaan keuangan perusahaan.
Comprehension
A. Answer the following questions about the balance sheet. Questions with asterisk (*) cannot be answered directly from the text.
1. What is the final product of the accounting process?
The final product of the accounting process is the balance sheet.
2. What is a balance sheet?
A balance sheet is a final product that provides a summary of what a company own’s
and what it owes on one particular day.
3. Does the balance sheet provide financial information for a long period of time or does it provides information for a specific point in time?
It provides information for a specific point in time for example, on Jan 30,1993.
4. What is the difference between assets and liabilities?
Assets represent of value that is owned by a business, liabilities are the debts that is a
company owes.
5. How is owner’s or stockholders’ equity determined?
Owners’ or stockholders’ equity is determined by subtracting liabilities from assets.
6. How can the relationship between asset, liabilities and owners’ equity be represented?
It can be represented by the fundamental accounting equation : assets equal liabilities
plus owners’ equity.
7. Does the accounting equation lways remain in balance? +why or why not?
Yes, it does. Because one side must equal the other. If not, it must be wrong with the
recording.
8. How can the business use a balance sheet? *as a manager, how would you find a
balance sheet useful?
A balance is useful for a business, because it provides a financial picture of a company
on a particular day. It provides manager with financial information for company
decision-making.
B. Complete the balance sheet by writing in the correct terms from the list below.
Assets Current liabilities Long-term liabilities
Liabilities Fixed assets Current assets Stockholders’ equity
International Manufacturing, Inc.Balance Sheet
Minggu, 08 November 2009
AN ACCOUNTING OVERVIEW
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
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
Brief Tips quicken download !!!
Moment explore world of internet there is most boring time that is moment of download software,film,or music.
why spelled out members to drag on ??? hmmm. . . because our time of download something requiring old time effect of speed of internet which we use very tardy.
If you wish to improve speed of your time internet of download hereunder there are some way of is easy, shorten to improve speed of download. Besides easy to the way of this do not have to require software. Useful hopefully (^_^)
way of 1 - opening manager download internet - speed->change type option->connections->connections setting become LAN 10Mbs - continuing Max Conn Number default select;choose 16 Way of 2(Win Xp / vista - run type gpedit.msc - step into templates->network configuration->administrative computer - Packet propertes bandwith reservable scheduler->limit QOS - select;choose its value enabled->change become 0.
why spelled out members to drag on ??? hmmm. . . because our time of download something requiring old time effect of speed of internet which we use very tardy.
If you wish to improve speed of your time internet of download hereunder there are some way of is easy, shorten to improve speed of download. Besides easy to the way of this do not have to require software. Useful hopefully (^_^)
way of 1 - opening manager download internet - speed->change type option->connections->connections setting become LAN 10Mbs - continuing Max Conn Number default select;choose 16 Way of 2(Win Xp / vista - run type gpedit.msc - step into templates->network configuration->administrative computer - Packet propertes bandwith reservable scheduler->limit QOS - select;choose its value enabled->change become 0.
Kamis, 29 Oktober 2009
Why KARATE Become Self-Defence Choice Which I Elaborate
Badness in is particular. More than anything else we live in Jakarta, which can be conceived of by life center. Don't our of goodwill, have ugly intention do not close possibility of us protected from badness.
and.... why having to karate???
hmmmm,,, Many reason if we like to pare completely of that question. But I will answer according to assessment of me. ." Insya Allah with karate which I follow, I earn stay empty-handed even if, without weapon with biggest strength the protecting is Allah of SWT,,Amiiiin"
I cite a few sentence a Karateka world " Mas Oyama" he is my second peer after my Coach of Ir. Putu Irin Genta, MCH,SH,MM. . . giving me many experience about karate.
" Can I become strength with me insuffiency?
Yes! with all lacking of which in owning, one would exercise karate to become energetic and healthy. With arming strong desire to defeat existing insuffiency and exercise to ossify which enough, that man will SUCCEED!!!"
and.... why having to karate???
hmmmm,,, Many reason if we like to pare completely of that question. But I will answer according to assessment of me. ." Insya Allah with karate which I follow, I earn stay empty-handed even if, without weapon with biggest strength the protecting is Allah of SWT,,Amiiiin"
I cite a few sentence a Karateka world " Mas Oyama" he is my second peer after my Coach of Ir. Putu Irin Genta, MCH,SH,MM. . . giving me many experience about karate.
" Can I become strength with me insuffiency?
Yes! with all lacking of which in owning, one would exercise karate to become energetic and healthy. With arming strong desire to defeat existing insuffiency and exercise to ossify which enough, that man will SUCCEED!!!"
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 Volkwagen. 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 asteris (*) cannot be answered directly from the text.
1. What is the first step in the development of a multinational business?
2. Where is the comapany’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:
A. 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 recurces are scarce or abundant in other countries.
7. IBM: International Business Machines, Royal Dutch Shell oil, Panasonic electronic, Coca-Cola softdrink, 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 Multinaltional 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 countries.
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 colomn and find the correct synonyms or definiti-
Ons in the right-hand colomn. 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
staged involved in view relationship
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 relationship 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 ar 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 primatily 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 semiformal 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 semiformal definitions.
a A multinational corporation is primatily 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. (continuosly from past
until now).
14.Ps.Pfc - He had been writting m.1 for two days until yesterday (continuosly
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)
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 Volkwagen. 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 asteris (*) cannot be answered directly from the text.
1. What is the first step in the development of a multinational business?
2. Where is the comapany’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:
A. 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 recurces are scarce or abundant in other countries.
7. IBM: International Business Machines, Royal Dutch Shell oil, Panasonic electronic, Coca-Cola softdrink, 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 Multinaltional 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 countries.
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 colomn and find the correct synonyms or definiti-
Ons in the right-hand colomn. 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
staged involved in view relationship
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 relationship 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 ar 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 primatily 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 semiformal 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 semiformal definitions.
a A multinational corporation is primatily 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. (continuosly from past
until now).
14.Ps.Pfc - He had been writting m.1 for two days until yesterday (continuosly
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)
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