tulisan bahasa inggris bisnis 2

fixed cost

Definition

A periodic cost that remains more or less unchanged irrespective of the output level or sales revenue, such as depreciation, insurance, interest, rent, salaries, and wages.

While in practice, all costs vary over time and no cost is a purely fixed cost, the concept of fixed costs is necessary in short term cost accounting. Organizations with high fixed costs are significantly different from those with high variable costs. This difference affects the financial structure of the organization as well as its pricing and profits. The breakeven point in such organizations (in comparison with high variable cost organizations) is typically at a much higher level of output, and their marginal profit (rate of contribution) is also much higher.

tulisan bahasa inggris bisnis 2

letter of credit (L/C)

Definition

A written commitment to pay, by a buyer's or importer's bank (called the issuing bank) to the seller's or exporter's bank (called the accepting bank, negotiating bank, or paying bank).

A letter of credit guarantees payment of a specified sum in a specified currency, provided the seller meets precisely-defined conditions and submits the prescribed documents within a fixed timeframe. These documents almost always include a clean bill of lading or air waybill, commercial invoice, and certificate of origin. To establish a letter of credit in favor of the seller or exporter (called the beneficiary) the buyer (called the applicant or account party) either pays the specified sum (plus service charges) up front to the issuing bank, or negotiates credit. Letters of credit are formal trade instruments and are used usually where the seller is unwilling to extend credit to the buyer. In effect, a letter of credit substitutes the creditworthiness of a bank for the creditworthiness of the buyer. Thus, the international banking system acts as an intermediary between far flung exporters and importers. However, the banking system does not take on any responsibility for the quality of goods, genuineness of documents, or any other provision in the contract of sale. Since the unambiguity of the terminology used in writing a letter of credit is of vital importance, the International Chamber Of Commerce (ICC) has suggested specific terms (called Incoterms) that are now almost universally accepted and used. Unlike a bill of exchange, a letter of credit is a nonnegotiable instrument but may be transferable with the consent of the applicant. Although letters of credit come in numerous types, the two most basic ones are (1) Revocable-credit letter of credit and (2) Irrevocable-credit letter of credit, which comes in two versions (a) Confirmed irrevocable letter of credit and (b) Not-confirmed irrevocable letter of credit.

tulisan bahasa inggris bisnis 2

payment terms

Definition
The conditions under which a seller will complete a sale. Typically, these terms specify the period allowed to a buyer to pay off the amount due, and may demand cash in advance, cash on delivery, a deferred payment period of 30 days or more, or other similar provisions.

tulisan bahasa inggris bisnis 2

Accounting is the analysis and interpretation of book-keeping records. It includes not only the maintenance of accounting records but also the preparation of financial and economic information which involves the measurement of transactions and other events relating to the entity.

Accounting is defined as "the art of recording, classifying and summarizing in terms of money transactions and events of financial character and interpreting the results thereof."

In simple words we can say that-

accounting is an art.......
of recording, classifying and summarizing.........
in terms of money......
transactions and events of financial nature and
interpreting the results thereof.

Accounting is an art of correctly the day to day business transactions. It is a science of keeping the business records in a regular and most systematic manner so as to know the business results with minimum trouble. Therefore, it is said to be statistical procedure for the collection, classification and summarization of financial information.

"Accounting is a means of collecting, summarizing, analyzing and reporting in monetary terms, information about the business."

Now a days accounting is regarded as a "service activity". In 1970 the Accounting Principles Board of the American Institute of Certified Public Accountants enumerated that, "The function of accounting is to provide quantitative information, primarily of financial nature, about economic entities that is needed to be useful in making economic decisions."

tulisan bahasa inggris bisnis 2

Here are the rules for when to use "A, An or The":

a = indefinite article (not a specific object, one of a number of the same objects) with consonants
She has a dog.
I work in a factory.
an = indefinite article (not a specific object, one of a number of the same objects) with vowels (a,e,i,o,u)
Can I have an apple?
She is an English teacher.
the = definite article (a specific object that both the person speaking and the listener know)
The car over there is fast.
The teacher is very good, isn't he?
The first time you speak of something use "a or an", the next time you repeat that object use "the".
I live in a house. The house is quite old and has four bedrooms.
I ate in a Chinese restaurant. The restaurant was very


Indefinite Articles: a and an

"A" and "an" signal that the noun modified is indefinite, referring to any member of a group. For example:

"My daughter really wants a dog for Christmas." This refers to any dog. We don't know which dog because we haven't found the dog yet.


Definite Article: the

The definite article is used before singular and plural nouns when the noun is specific or particular. The signals that the noun is definite, that it refers to a particular member of a group. For example:

"The dog that bit me ran away." Here, we're talking about a specific dog, the dog that bit me.

"I was happy to see the policeman who saved my cat!" Here, we're talking about a particular policeman. Even if we don't know the policeman's name, it's still a particular policeman because it is the one who saved the cat.

tugas bahasa inggris bisnis 2

Exercise 10: Subject-Verb Agreement

1.John, along with twenty friends, are planning a party.
2.The picture of the soldiers bring back many memories.
3.The quality of these recordings are not very good.
4.If the duties of these officers aren’t reduced, there will not be enough time to finish the project.
5.The effects of cigrette smoking have been proven to be extremely harmful.
6.The use of credit cards in place of cash have increased rapidly in recent years.
7.Advertisements on television are becoming more competitive than ever before.
8.Living expenses in this country, as well as in many others, is at an all-time high.
9.Mr. Jones, accompanied by several members of the committee, has proposed some changes of the rules.
10.The levels of intoxication vary from subject to subject.

Exercise 11: Subject-Verb Agreement

1.Neither Bill nor Mary are going to the play tonight.
2.Anything are better than going to another movie tonight.
3.Skating is becoming more popular every day.
4.A number of reporters were at the conference yesterday.
5.Everybody who has a fever must go home immediately.
6.Your glasses were on the bureau last night.
7.There were some people at the meeting last night.
8.The committee has already reached a decision.
9.A pair of jeans were in the washing mechine this morning.
10.Each student have answered the first three questions.
11.Either John or his wife makes breakfast each morning.
12After she had perused the material, the secretary decided that every-thing were in order.
13.The crowd at the basketball game was wild with excitement.
14.A pack of wild dogs has frightened all the ducks away.
15.The jury is trying to reach a decision.
16.The army has eliminated this section of the training test.
17.The number of students who have withdrawn from class this quarter are appalling.
18.There have been too many interruptions in this class.
19.Every elementary school teacher has to take this examination.
20.Neither Jill nor her parents have seen this movie before.

Tinggalkan sebuah Komentar
Bahasa Inggris Bisnis 2 (Articles)
Filed under: Uncategorized — iwamt92 @ 10:44 am
Exercise 4: Articles

1.Jason’s father bought him a bicycle that he had wanted for his birthday.
2.Statue of Liberty was a gift of friendship from France to United States.
3.Rita is studying English and math this semester.
4.A Judge asked the witness to tell the truth.
5.Please give me a cup of coffe with cream and sugar.
6.A Give books on the table for my history class.
7.No one in the Spanish class knew correct the answer to Mrs. Perez’s question.
8.My car is four years old and it still runs well.
9.When you go to the store, please buy a bottle of chocholate milk and a dozen oranges.
10.There are only a few seats left for tonight’s musical at the university.
11.John and Marcy went to school yesterday and then studied in the library before returning home.
12.Lake Erie is one of the five Great Lakes in North America.
13.On our trip to Spain, we crossed the Atlantic Ocean.
14.Mount Rushmore is the site of the magnificent tribute to the four great American presidents.
15.What did you eat for breakfast this morning?
16.Louie played basketball and baseball at the Boys’ Club this year.
17.Rita plays a violin and her sister plays a guitar.
18.While we were in Alaska, we saw the Eskimo village.
19.3Phil can’t go to the movies tonight because he has to write an essay.
20.David attended Princenton University.
21.Harry has been admitted to the School of Medicine at midwestern university.
22.Mel’s grandmother is in hospital, so we went to visit her last night.
23.The Political science class is taking trip to Soviet Union in the spring.
24.Queen Elizabeth II is a monarch of the Great Britain.
25.The Declaration of Independence was drawn up in 1776.
26.Scientists hope to send an expendition to Mars during 1980s.
27.Last night there was bird singing outside my house.
28.The chair that you are sitting in is broken.
29.The Civil War was fought in United States between 1861 and 1865.
30.Florida State University is smaller than University of Florida.

Articles
The 3 articles in English are a, an and the. The learner has to decide noun-by-noun which one of the articles to use*. In fact, there are 4 choices to make, because sometimes no article is necessary. Native-speakers, of course, use the articles correctly without thinking. English learners, on the other hand, need to have some guidelines for making the right choice - particularly those learners whose own language does not have articles, such as Japanese or Korean. The guidelines that follow here should help ESL students to a basic understanding of English article use.
The most important first step in choosing the correct article is to categorize the noun as count or uncount**:
- A count noun is a noun that can have a number in front of it: 1 teacher, 3 books, 76 trombones, 1,000,000 people.
- An uncount noun is a noun that cannot have a number put in front of it: 1 water, 2 lucks, 10 airs, 21 oils, 39 informations. Once you have correctly categorized the noun (using your dictionary if necessary), the following "rules" apply:
Uncount nouns

You cannot say a/an with an uncount noun.
You cannot put a number in front of an uncount noun. (You cannot make an uncount noun plural.)
You use an uncount noun with no article if you mean that thing in general.
You use the with an uncount noun when you are talking about a particular example of that thing.

Count nouns

You can put a number in front of a count noun. (You can make a count noun plural.)
You can put both a/an and the in front of a count noun.
You must put an article** in front of a singular count noun.
You use a plural count noun with no article if you mean all or any of that thing.
You usually use a/an with a count noun the first time you say or write that noun.
You use the with count nouns:
the second and subsequent times you use the noun in a piece of speech or writing
when the listener knows what you are referring to (maybe because there is only one of that thing)
You use an (not a) when the next word (adverb, adjective, noun) starts with a vowel sound.

Note:

The above rules apply whether there is or there is not an adjective in front of the noun.
Some nouns can be either count or uncount, depending on the context and meaning:
Do you have paper? I want to draw a picture. (uncount = a sheet of paper)
Can you get me a paper when you’re at the shop? (count = a newspaper)
Uncount nouns are often preceded by phrases such as: a lot of .. (luck), a piece of .. (cake), a bottle of .. (milk), a grain of .. (rice).
* Instead of an article, the noun can also be preceded by a determiner such as this, that, some, many or my, his, our, etc.

Following are some of the most important guidelines listed above, with example sentences:
1. You use an uncount noun with no article if you mean all or any of that thing.

I need help!
I don't eat cheese.
Do you like music?

2. You use the with an uncount noun when you are talking about a particular example of that thing.

Thanks for the help you gave me yesterday.
I didn't eat the cheese. It was green!
Did you like the music they played at the dance?

3. You usually use a/an with a count noun the first time you say or write that noun.

Can I borrow a pencil, please?
There's a cat in the garden!
Do you have an mp3 player?

4. You use the with count nouns the second and subsequent times you use the noun, or when the listener already knows what you are referring to (maybe because there is only one of that thing).

Where's the pencil I lent you yesterday?
I think the cat belongs to the new neighbours.
I dropped the mp3 player and it broke.
Please shut the door!

5. You use a plural count noun with no article if you mean all or any of that thing.

I don't like dogs.
Do they have children?
I don't need questions. Give me answers!

6. The above rules apply whether there is or there is not an adjective in front of the noun.

I don't eat German cheese.
Can I borrow a red pencil, please?
There's an extremely large cat in the garden!
I don't like small, noisy children.