TUGAS PERTEMUAN KE-3 BAHASA INGGRIS EKONOMI

OLEH

NAMA : AMYN DJU BIRE

NIM : 21190115

PRODI/KELAS : AKUNTANSI/C
1. The following is a sequence of mixed phrases from the conversation that I have arranged
correctly.

a) in Mr moment Martens you with will bee a. Will be in your moment with a Mr Martens.

b) Have did you a flight nice? Was your flight fun?

c) Coffe would some you like? Do you want coffee?

d) Keep sorry you to waiting Sorry you keep waiting.

e) Come please in seat take and a. Please come and take a seat.

f) Call finishing he's just phone a. He's just a finished the call.

g) To nice you meet it's. It's nice to meet you.

2. Filling in the correct words according to the words in the box.

● bad ●absolutely ● very ● know ●start ● fill ● fairly

a) You're Very right.

b) Would you like to Start by telling me a little about your experience.

c) I guess you Know that i studied economics in New York

d) And then i'll Fill you in on our group.

e) You C.V. is Fairly impressive.

f) But that's not a Bad thing.

g) We're Absolutely international here now.

3. Dialog

a) Meeting People
 Mr Agus : Hello,Miss Lita.Im Agus

Miss Lita : It's nice to meet you

Mr Agus : Nice to meet you to

Miss Lita : May in introduce you to My work partner.I'd like to introduce you to

My work partner Sita.Have you met Sita?

b) Offering Hospitality.

Rano : Can i take your coat?

Riki : Please come in and take a seat.

Rano : Can i get you a cup of coffee/tea?

Would you like something to drink?

Riki : No,Thank You.

4. The meaning of the abbreviations ●GAA ●IFRS ●IAS ●IASC is:

a) Generally Acecepted Accounting (GAA)

Generally Acecepted Accounting is a combination of authoritative standards and generally accepted ways of recording
and reporting accounting information.Generally Acecepted Accounting improves the clarity of communication of
financial information.

b) International Financial Reporting Standards (IFRS)

International Financial Reporting Standards is a set of accounting standards developed by the International Accounting
Standards Board (IASB) which has become the global standard for the preparation of financial statements of public
companies.

c) Internasional Accounting Standards (IAS)

 Internasional Accounting Standards is a set of international (accounting standards) and reporting that will help
harmonize a company's financial information, increase accounting transparency, and ensure that investors receive more
accurate and consistent reports.

d) Internasional Accounting Standards Committee (IASC)

The International Accounting Standards Committee is a committee that emerged in 1973 as a result of an agreement by
accounting bodies in a number of countries. The main objective of the committee is to assist (financial reporting)
comparability between countries.

5. Use words from each box to make word partnerships.Then match them tothedefinitions below.

2
● Outside ● Company

5
● Accepted ● practice

3
● English- speaking ● Standards

4
● Local Accounting ● Parties

1
● Publicly-traded ● Countries

1) A firm that sells its shares to anyone who wants to buy them.

2) For example,Aystralia,the U.K.,and the U.S.A.

3) The way that most people do something

4) The rules and regulations which state how accountants operate a particular place.

5) People or groups who are not involved with the company.

6. The article mentions four basic principles of accounting .match them to the definitions
below.

a) This principle is concerned with the timing of the recognition of transactions in the accounts.Items are recorded when
the income or expense arise,and are not dependent on the movement of cash.
  Matching Principles

This principle stipulates that expense charges must be made in the same period as the revenue recognition period.
Revenue is recognized in the period according to the revenue recognition principle and expenses will be expensed
accordingly.

b) When preparing accounts,one must assme that the enterprise will still be viable in the years to come.Practically all
accounting items are affected by this assumption,such as the carrying value of fixed assets and inventories,and the ability
to repay debts and other obligations.

 Historical Cost atau Cost Principles

This principle generally provides the basis for an appropriate valuation to record the acquisition of goods, services,
costs, cost of goods, and equity. Valuations made using fair value will provide a better picture of the value of assets
and liabilities and provide a basis for assessing prospects for future cash flows.

c) What value should be given to the numbers in the accounts?it is normal to act pessimistically,so that profits and assets
are not overstated,and expenses and liabilities realistically valued

 Full Disclosure Principle

The principle of full disclosure (complete) in question is to present all complete and complex information in the
financial statements. Because the information provided is a summary of all transactions that occur in one period.
Also all the balances of certain accounts, it is not possible to include all the information in the financial statements.

d) Accounts should be produced using the same principles from one year to the nxet.Deviations from this principle must
be noted,and the effect on the accounts shown.

 Consistency Principle

In order for the financial statements to be compared with previous years, the methods and procedures used in the
accounting process must be applied consistently from year to year. So that if a difference is found between an item
in two periods, it can be immediately identified that the difference is not a difference due to the use of different
methods. Disclosure Principles