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SUPPLY ITS DEFINITION

  1. Accounting is specialized in collecting, recording, classifying, summarizing interpreting and reporting financial information of a business.
  2. Accountant is a specialist in the field of accounting.
  3. Public accountant is an accountant who provides accounting services such as auditing, and tax computation to companies and individual and receive fee for his services.
  4. Governmental accountant is an accountant who works with government agency of bureau.
  5. Private accountant is an accountant who works to company.
  6. CPA stands for certificate public accountant.
  7. Balance sheet is financial statement that shows financial atatus of a company on particular time (on point in time).
  8. Income statement is financial statement that shows financial performance of a company over a period of time.
  9. Assets are anything of value own by a company.
  10. Current assets are assets that are easily changed in to money such as cash, account receivable, inventories.
  11. Fixed assets are assets that take time to be changed in to money such as property, building, machinery, equipment.
  12. Liabilities are debts own by a company.
  13. Current liabilities are that must soon be paid such as account payable, income taxes payable.
  14. Fixed liabilities are liabilities that can be repaid over a longer year of time.
  15. Bookkeeper is a specialist in recording and maintaining a ledger.
  16. International trade is trade with foreign countries.
  17. Multinational Corporation is a company which is primarily based in one country and has production and marketing activities in foreign countries.
  18. Subsidiary is a company which more than 50% off it share belongs to the parent company.
  19. Capital is money that it’s used to start and continue operating a business.
  20. Accounting equation is assets equal, liabilities plus owners equity.
  21. Theory of absolute advantage a nation ought to specialist in the goods that it can produce more efficiently that each competitors or in the goods that no other nations can produce.
  22. Theory of comparative advantage a nations ought to concentrate to produce in the good that it can produce most efficiently and profitable.
  23. Marketing is a movement of goods and services that satisfy the customer and achieve the companies’ objective.
  24. Price leaders are producer who has established the market place.
  25. Profit is money that remains after all expenses are paid.
  26. Primary goal of doing a business to create an economic surplus or profit.
  27. Common channel of distribution of manufacturer – whole seller – retailer – customer.
  28. Is the combination of product, price, promotion, and placement
  29. Promotion is communication about the product that takes places between buyers and sellers.
  30. Stock broker in between business man in the stock exchange.

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PASSIVE QUESTIONS (to be + past participle)

Yes / No Initialized with auxiliaries : do/does, did; is, am, are, was, were; have/has, had; can, could; may, might, shall, should; must, ought..to.

Active

Can he operate the machine?

Are you writing the program?

Did he wait for me?

May I borrow your car?

Must I listen to him? -

Passive

Can the machine be operated (by him)?

Is the program being written (by you)?

Was I waited (by him)?

May your car be borrowed (by me)?

Must he be listened (by me)?

Informative, Initialized with questions words : who, whom, whose, where, when, what, which, why, how.

Active

Who writes the letter?

Whom are you waiting for?

Whose sister writes it?

Where did you see him?

When will you buy a car?

Passive

By whom is the letter written?

Who is being waited for (by you)?

By whose sister it is written?

Where was he seen (by you)?

When will a car be bought (by you)?

Transform into passive as the examples above.

  1. Did SBY defeat Kalla and Mega ?

Were Kalla and Mega defeated by SBY?

  1. Do you also study analyzing the system?

Is analyzing the system also studied by you?

  1. How long have you been solving the problem?

How long has the problem been being solved?

  1. Does the electronics engineer maintain the machine?

Is the machine maintained by the electronic engineer?

  1. Why didn’t you listen to their advice?

Why wasn’t their advice wasn’t listened by you?

  1. Can the programmer operate the machine?

Can the machine be operated by the programmer?

  1. Who teaches you accounting?

By whom is accounting tought to you?

  1. When will you visit him?

When will he be visited by you?

  1. Why didn’t you study the lesson?

Why wasn’t the lesson studied by you?

  1. Where can you get the capital?

Where can the capital being got by you?

  1. What will you do to overcome the problem?

What will be done by you to overcome the problem?

  1. Must I pay your account?

Must your account be paid by me?

  1. Which employee will you promote?

Which employee will be promoted by you?

  1. Who must pay the victims of Lapindo?

By whom the victim of Lapindo must be paid?

  1. Do you understand the lesson?

Is the lesson understood by you?

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PASSIVE QUESTIONS

Yes / No Initialized with auxiliaries : do/does, did; is, am, are, was, were; have/has, had; can, could; may, might, shall, should; must, ought..to.

Active Passive

Can he operate the machine? - Can the machine be operated (by him)?

Are you writing the program? - Is the program being written (by you)?

Did he wait for me? - Was I waited (by him)?

May I borrow your car? - May your car be borrowed (by me)?

Must I listen to him? - Must he be listened (by me)?

Informative, Initialized with questions words : who, whom, whose, where, when, what, which, why, how.

Active Passive

Who writes the letter? - By whom is the letter written?

Whom are you waiting for? - Who is being waited for (by you)?

Whose sister writes it? - By whose sister it is written?

Where did you see him? - Where was he seen (by you)?

When will you buy a car? - When will a car be bought (by you)?

Transform into passive as the examples above.

  1. Did SBY defeat Kalla and Mega ?

Were Kalla and Mega defeated by SBY?

  1. Do you also study analyzing the system?

Is analyzing the system also studied by you?

  1. How long have you been solving the problem?

How long has the problem been being solved?

  1. Does the electronics engineer maintain the machine?

Is the machine maintained by the electronic engineer?

  1. Why didn’t you listen to their advice?

Why wasn’t their advice wasn’t listened by you?

  1. Can the programmer operate the machine?

Can the machine be operated by the programmer?

  1. Who teaches you accounting?

By whom is accounting tought to you?

  1. When will you visit him?

When will he be visited by you?

  1. Why didn’t you study the lesson?

Why wasn’t the lesson studied by you?

  1. Where can you get the capital?

Where can the capital being got by you?

  1. What will you do to overcome the problem?

What will be done by you to overcome the problem?

  1. Must I pay your account?

Must your account be paid by me?

  1. Which employee will you promote?

Which employee will be promoted by you?

  1. Who must pay the victims of Lapindo?

By whom the victim of Lapindo must be paid?

  1. Do you understand the lesson?

Is the lesson understood by you?

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PASSIVE QUESTIONS

Yes / No Initialized with auxiliaries : do/does, did; is, am, are, was, were; have/has, had; can, could; may, might, shall, should; must, ought..to.

Active Passive

Can he operate the machine? - Can the machine be operated (by him)?

Are you writing the program? - Is the program being written (by you)?

Did he wait for me? - Was I waited (by him)?

May I borrow your car? - May your car be borrowed (by me)?

Must I listen to him? - Must he be listened (by me)?

Informative, Initialized with questions words : who, whom, whose, where, when, what, which, why, how.

Active Passive

Who writes the letter? - By whom is the letter written?

Whom are you waiting for? - Who is being waited for (by you)?

Whose sister writes it? - By whose sister it is written?

Where did you see him? - Where was he seen (by you)?

When will you buy a car? - When will a car be bought (by you)?

Transform into passive as the examples above.

  1. Did SBY defeat Kalla and Mega ?

Were Kalla and Mega defeated by SBY?

  1. Do you also study analyzing the system?

Is analyzing the system also studied by you?

  1. How long have you been solving the problem?

How long has the problem been being solved?

  1. Does the electronics engineer maintain the machine?

Is the machine maintained by the electronic engineer?

  1. Why didn’t you listen to their advice?

Why wasn’t their advice wasn’t listened by you?

  1. Can the programmer operate the machine?

Can the machine be operated by the programmer?

  1. Who teaches you accounting?

By whom is accounting tought to you?

  1. When will you visit him?

When will he be visited by you?

  1. Why didn’t you study the lesson?

Why wasn’t the lesson studied by you?

  1. Where can you get the capital?

Where can the capital being got by you?

  1. What will you do to overcome the problem?

What will be done by you to overcome the problem?

  1. Must I pay your account?

Must your account be paid by me?

  1. Which employee will you promote?

Which employee will be promoted by you?

  1. Who must pay the victims of Lapindo?

By whom the victim of Lapindo must be paid?

  1. Do you understand the lesson?

Is the lesson understood by you?

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COMPREHENSION ABOUT BALANCE SHEET

  1. The final product of the accounting process is the balance sheet.
  2. A balance sheet is a first statement that provides a summary of what a company owns and what it owes on one particular day.
  3. It provides information for a specific point in time, for example, on January 30, 1993.
  4. Assets represent everything of value that is owned by a business, liabilities are the debts which is a company owes.
  5. Owners or stockholders equity is determined by subtracting liabilities from assets.
  6. It can be represented by the fundamental accounting equation assets equal liabilities plus owner equity.
  7. Yes, it does. Because one side must equal the other. If not, it must be wrong with the recording.
  8. A balance is useful for a business, because it provides a financial picture of a company on a particular day. It provides managers with financial information for company decision making.

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COMPREHENSION ABOUT ACCOUNTING


  1. Accounting is called the “Language of Business” because of its ability to communicate financial information about an organization.
  2. In order to achieve a standardized accounting system, the accounting process follows accounting principles and rules.
  3. Revenues are incoming money and expenditures are out going money.
  4. The balance sheet and the income statement are two common financial statements. They are different, the first shows the financial position of a company at one point of time, while the seconds shows the financial performances of a company over a period of time.
  5. The information contained in financial statements might be useful to creditors. It helps them to find out whether the company will able to repaid the credit on time or not.
  6. In The 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 Economics graduates of 5 elite universities got “Drs, ….. AK” degree.
  9. Accounting-public because accountant has good knowledge about accounting principles and rules.
  10. Some company financial decision makings might be based on accounting information. For example the management went to expend its business to build a bigger factory to introduce new variety of goods.

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Engish business

ator" content="Microsoft Word 11">

Business Fields and Careers

MANAGEMENT MARKETING ACCOUNTING

* General Manager * Researcher * Bookkeeper

* Personnel Manager * Advertiser * Private accountant

* Production Manager * Buyer * Public accountant

* Seller * Government accountant

* Distributor

FINANCE COMPUTER & DATA PROCESSING

* Banker * Computer operator

* Financial analyst * Computer programmer

* Stockbroker * System analyst


  1. A specialist in analyzing the system for the computer is system analyst.
  2. An employ who has the most responsible in an organization is general manager.
  3. The chief of the department whose job is to get the products to the customers is distributor.
  4. A specialist in writing and keeping financial information is bookkeeper.
  5. In between businessman in the stock exchange is stock broker.
  6. One who owns the bank is banker.
  7. An employee whose job is to operate the machine is computer operator.
  8. The head of the department whose function is to negotiate with employees is personnel manager.
  9. An employee whose job is to carry out a study is researcher.
  10. A specialist in interpreting financial data who receives fee is public accountant.
  11. Specialist in analyzing financial data is financial analyst.
  12. The chief of manufacturing department of a company is production manager.
  13. The chief of a department store who keeps stock is buyer.
  14. A person whose job is to carry out sale promotion is advertiser.
  15. An accountant who works with a private company is private accountant.
  16. Specialist in field of writing the software for the computer is computer programmer.
  17. Specialist in the field of accounting who works with government bureau is government accountant.

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Pajak Penghasilan Pasal 22

(PPh pasal 22)

A. Pengertian PPh pasal 22
Adalah Pajak yang dipungut berkenaan dengan kegiatan di bidang impor/ kegiatan usaha
dibidang lain

B. Pemungutan PPh pasal 22 ada yang bersifat
  1. 1.FINAL yaitu pajak yang telah dibayar dalam tahun berjalan dapat di
  2. kreditkan dari total PPh terutang pada akhir tahun saat pengisian spt tahunaTidak FINAL
C. Mekanisme Pemungutan

  • PPh pasal 22 disetor oleh menggunakan SSP atas nama wajip pajak yang dipungut (penjual)
  • PPh pasal 22 tersebut disetor oleh pemungut pada hari yang sama saat pembayaran dengan menggunakan SSP atas nama wajip pajak yang dipungut (penjual). Pemungutan juga wajib dilaporkan atas seluruh pungutan yang dilakukan paling lambat 14 hari sejak masa pajak berakhir.
D. Pemungut PPh pasal 22

  1. Bank Devisa & Direktorat Jenderal Bea Cukai atas impor
  2. Direktorat Jenderal Anggaran, Bendaharawan Pemerintah
  3. BUMN & BUMD
  4. Bank Indonesia, Badan Penyehatan Perbankan Nasional (BPPN), Badan Urusan Logistik(BULOG), PT.TELKOM, PLN, PT. Garuda Indonesia, PT. Indosat, PT. Krakatau Steel,Pertamina, dan BUMN lain yang dananya bersumber dari APBN & non-APBN
  5. Badan usaha di bidang Industri semen, Industri rokok, Industri kertas, Industri baja,
  6. Industri otomotif
  7. Badan usaha yang bergerak di bidang bahan bakar minyak ( premix, supet TT,gas)
  8. Badan usha Industri & eksportir dalam sektor perhutanan, pertanian, perikanan,perkebunan
E. Kegiatan yang dikenakan PPh pasal 22
  1. Impor barang
  2. Pembayaran atas pembelian yang dilakukan oleh Direktorat Jenderal Anggaran, Bendaharawan Pemerintah, BUMN, BUMD, BI, BULOG, PT.TELKOM, PLN, PT.Krakatau Steel, PERTAMINA, bank-bank BUMN
  3. Penjualan hasil produksi dalam negeri yang dilakukan oleh badan usaha yang bergerak dalam bidang Industri semen, kertas, baja, otomotif, bahan bakar minyak
  4. Pembelian bahan-bahan untuk keperluan Industri, Perhutanan, Pertanian, Perikanan

F. Kegiatan yang tidak dikenakan PPh pasal 22
  1. Impor barang/ penyerahan barang berdasarkan ketentuan peraturan perundang-undangantidak terutang PPh
  2. Impor barang yang dibebaskan dari pemungutan Bea masuk/ PPN
  3. Impor barang yang bersifat sementara dan pada waktu impornya dimaksudkan untuk diekspor kembali
  4. Pembayaran yang jumlahnya paling banyak sebesar RP 1.000.000 dan tidak dilakukan secara kredit
  5. Pembyaran untuk pembelian BBM, listrik, gas, air minum, dan benda-benda pos
  6. Emas batangan yang akan di proses menjadi perhiasan emas untuk tujuan ekspor
  7. Pembayaran/Pencairan dana JPS oleh kantor perbendaharaan & kas Negara
  8. Impopembyaran untuk pembelian gabah/beras oleh BULOG


G. Jenis - Jenis PPh yang bersifat FINAL

PPh pasal 22 atas penyerahan hasil produksi Industri rokok dalam negeri, Industri Baja,
PERTAMINA/ badan Usaha lain yang sejens kepada penyalur/agen

H. Jenis2 PPH YANG TIDAK FINAL
  1. PPh pasal 22 atas penyerahan hasil produksi PERTAMINA/ Badan Usaha yang sejenis kepada pembeli lainnya (pabrikan)
  2. PPh pasal 22 atas penyerahan hasil produksi Industri semen, kertas, otomotif
  3. PPh apasal 22 atas pembelian barang yang dibayar dengan dana dari APBN/APBD, Pembelian barang yang dilakukan oleh instansi/ badan usaha tertentu seperti BI, BPPN,BULOG,PT.TELKOM, dll
  4. PPh pasal 22 atas impor barang
  5. PPh pasal 22 ata pembelian bahan2 atau ekspor hasil industry oleh eksportir industry perkebunan, perhutanan, pertanian, perikanan.
Tarif Pemungutan PPh pasal 22 diatur sebagai berikut:

A. Atas impor

  • Menggunakan angka pengenal import (API) 2,5% dari nilai import.
  • Tidak menggunakn API 7,5% dari nilai import.
  • Yang tidak dikuasai tarif pemungutan 7,5% dari harga jual lelang.
B. Atas pembelian barang yang dibiayai oleh APBN atau APBD, tarif pemungutannya sebesar
1,5% dari harga pembelian

C. atas pembelian barang yang dilakukan oleh instansi atau badan usaha baik yang dananya
bersumber dari APBN atau non APBN tarifnya sebesar 1,5% dari harga pembelian.

D. atas penjualan hasil produksi atau penjualan barang yang dilakukan oleh badan usaha yang
bergerak dibidang usaha tertentu:

  • industri semen 0,25% dari (DPP) PPN
  • industri rokok 0,15% dari harga bandrol
  • industri kertas 0,1% dari (DPP) PPN
  • industri otomotif 0,45% dari (DPP) PPN
  • industri baja 0,3% dari (DPP) PPN
  • pertamina dan badan usaha selain pertamina yang bergerak dibidang bahan baker jenis premix, yaitu:

SPBU Swastanisasi SPBU Pertamina
Solar 0,3% x penjualan 0,25% x penjualan
Premix/super TT 0,3% x penjualan 0,25% x penjualan
Minyak tanah - 0,3% x penjualan
Gas elpiji - 0,3% x penjualan
Pelumas - 0,3% x penjualan

E. atas pembelian bahan-bahan untuk keperluan industri atau eksporindustri oleh eksportir yang bergerak dibidang perhutanan, perkebunan, pertanian, perikanan, tarifnya 0,5% dari harga pembelian tidak termasuk PPN

COTOH SOAL:

1.Menghitung PPh 22 Atas Import Yang Mempunyai API
PT Koji mengimport barang elektronik yang mempunyai API dengan harga faktur US$ 100.000,-. Biaya asuransi 2%, Biaya angkut 5% dari harga faktur, tarif masuk dan bea masuk tambahan masing-masing 20% dan 10% dari CIF. Kurs yang berlaku per US$1.00 = 8500
Jawaban:

Menentukan nilai import
  • harga faktur US$ 100.000
  • biaya asuransi 2% x US$ 100.000 = US$ 2.000
  • biaya angkut 5% x US$ 100.000 = US$ 5.000
  • CIF US$ 107.000
Kursnya yang berlaku US$ 1.00 = Rp. 8.500,-
CIF (dalam rupiah) US$ 107.000 x Rp. 8.500,- = Rp. 909.500.000

Tambahan:
Bea masuk 20% x Rp. 909.500.000 = Rp. 181.900.000
Bea masuk tambahan 10% x Rp. 909.500.000 = Rp. 90.950.000
Nilai import Rp. 1.182.350.000
Menghitung PPh 22 Import dengan menggunakan API
2,5% x Rp. 1.182.350.000 = Rp. 29.558.750
Pada contoh ini importer tidak menggunakan API, besarnya PPh 22:
7,5% x Rp. 1.182.350.000 = Rp. 88.676.250

2. Menghitung PPh 22 Atas Pembelian Barang Oleh Instansi Pemerintah
Pada tanggal 1 Mei 2009 dinas pendidikan membeli mebel seharga Rp. 220.000.000 (termasuk PPN)
Jawaban:
DPP: 100/110 x Rp. 220.000.000 = Rp. 200.000.000
PPh pasal 22: 1,5% x Rp.200.000.000 = Rp. 3.000.000
.

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Exercise business english 2

An accounting overview

1. Why is accounting called the language of business?

2. How is standardized accounting system achieved?

3. What are revenues and expenditure?

4. What do the balance sheet and income statement have in common? How are they different?

5. How might the information contained in financial statements be useful to managers? How might creditors use this information?

6. How are accountants classified in the United States?

7. What kind of services do public accountants provide?

8. What is a CPA? Do you have a similar type of position in your country?

9. Which type of accounting-public, private, or governmental –appeals to you the most? Why?

10. What are some management decisions that might be based on accounting information?

Answer :

1. Accounting is called the language of business because of its ability to communicate financial information about an organization

2. In order to achieve 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 statements. They are different, the first shows the financial position of a company at one point of the 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 useful to creditors. It help them to find out whether the company will be able to repair the creditor time or not

6. In the United States accountants are classified as public, private, and governmental

7. Public accountants provide accounting services such as auditing and tax computation to companies and individuals

8. A CPA is Certified Public Accountant. Yes, we had. Formerly faculty of Economics of university got ‘Drs ………. Ak ‘ degree

9. Personal question

10. Some company financial decision makings might be based on accounting information for example the management want to expand its business : to build a bigger factories to introduce a variety of goods

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exercise

TUGAS

  1. Marketing means the movements of goods and services from manufacturers to customer in order to satisfy the customers and to achieve the company’s objectives.
  2. Marketing includes buying, selling, market research, transportation, storage, advertise.
  3. The four P’s are product, price, placement, promotion.
  4. Product refers to goods or services that a company wants to sell.
  5. Product element includes research & development of a new product, research of the potential market of testing the product to insured quality and the introduction to the market.
  6. Price is the amount of money that a company wants to charge for its product.
  7. Three pricing options are above the market, below the market, with the market.
  8. The price is above the market if the company charges for its product above the average price.
  9. The price is below the market if it charges less than the average price.
  10. The price is with the market if it charges the same with the average price.
  11. Price leaders are the company that establish the market prices.
  12. Placement involves getting the product to the customers.
  13. A common channel distribution is manufactured » whole seller » retailer » customer.
  14. Promotion is communication about the product that take places between buyers and seller.
  15. Two major ways of promotion are through personal selling as in Department Store and through advertising as in newspaper, magazine, TV, etc.
  16. Succesful marketing mix is the four elements of marketing ( product, price, placement, promotion) combined together that satisfies customers and achieves company’s objectives.

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