Senin, 28 April 2014

1.       Nationwide elections are held in the United States every four years, primarily choosing public                                                                A                                                                B            C
officials for the offices of president and vice-president.
                           D
(in this case we need to use to + infinitive to explain the meaning of doing a particular activity (why the nationwide elections are held). simple example of this form is: Music is played in stores to make people happy. so the most appropriate answer is C, because the word is supposed to choose choosing)

2.       The zoning Improvement Plan, better known as zip codes, enable postal clerks to speed the                                                                                A                                     B                             C
routing of an ever-increazing volume of mail.
                D   
(to be able to answer this question properly, you should be able to identify in advance where the subject and where the main verb of this sentence. The subject of this sentence is the Zoning Improvement Plan (singular) NOT zip codes (plural), so option B should enable Enables written)

3.       Despite of the diffucity in motivating yourself, most residents need to begin a study program at
        A                                                   B                                           C                                                    

 the beginning of their second year.
                           D         
(This question is relatively easy if you understand the following: despite the word not followed by of. while words have the same meaning and is followed by inspite of (inspite of). so that despite the word followed by the word inspite of or without follow of is WRONG. A correct answer: despite of supposed despite)

4.       The first years of one’s education are thought to provide the basic of one’s ability to learn                                            A                                                           B              C                               D
later years.
(several budget years (A) is false; they thought that the first word should describe a single noun, this is not true. first word could be used to describe a group, for example, we can say the first people I met in the United States were friendly. in the above sentence option C: basic (adjective / adjective) should be written basis (noun / noun).

5.       Born marguerite Johnson in 1928, author and poet Maya Angelou has received awards
  A                                                           B                                                         C                                 
numerous for her works, including Grammy Awards in 1994 and 1996
                                D
(right answer to the above question is C, the arrangement of the words: numerous awards are supposed to numerous awards. This is the part that is easy to explain - we need the adjective (an adjective) before the noun (a noun). in this sentence is an adjective whereas numerous awards is a noun. Another simple example is: big house)

6.       The radiations around the explosion of nuclear power plant will spread quick
a                 A                           B                                  C                               D 

(singular-plural discussion is always associated with the singular and plural objects, or nouns that can be counted and can not be calculated. therefore, when working on the problems of this section, notice or to be verb that follows it. A wrong answer because "radiation" is uncountable noun, so no need to use the suffix "s")

7.       The little children enjoy watching some deers in the zoo
        A                   B                              C                D
(on this matter, there is a plural form of the word is wrong because the writing is the same singular plural. answer C is wrong because the plural form of "deers" is "deer")

8.       She does not want to eat this delicious food as she has drunk too much waters
 A                                               B                                 C                       D
(in the sentence above, there are uncountable words written by adding the suffix "s". D wrong answer because the word "water" is uncountable noun, so no need to use the suffix "s")

9.       There are many boy in the basket ball field who practice playing basket bal
                  A           B                                       C                    D
(in this sentence, there is a plural noun that is written into a singular noun. B wrong answer because the word "boy" should be written "boys")

10.   The food does not taste nice since she puts a lot of salts in it
                          A                                       B                 C      D

(in the sentence above, there are uncountable noun that should have been written without the suffix "s". answer C is wrong because the word "salt" should be written without the suffix "s")

DEFINITION AND HISTORY OF ACCOUNTING

Accounting definition proposed by the American Institute of Certified Public Accounts ( AICPA ) that " Accounting is an art of recording , classification and pengikhtisaran in meaningful ways and expressed in terms of money , all transactions and events that are at least of little financial and then interpret means " . While the American Accounting Association declared accounting as " the process of collecting , identifying and recording as well as pengikhtisaran of financial data and report it to the party using it , then interprets for economic decision-making " .
From the above definition can be deduced is :
1 . A process , meaning of raw data into information that is ready for use .
2 . It poses a variety of activities, namely collecting , identifying , recording , and pengikhtisaran of financial data .
3 . Been summarized financial data merupakan financial information presented to the user who will then be interpreted for the benefit of economic decision making .
Developments of Accounting Bookkeeping System Couple At first, the recording of commercial transactions conducted in a simple way, which is recorded on stone, bark, and so on. The oldest records have been found to date is stored, which is derived from Babylon in 3600 BC. Similar findings were also obtained in Egypt and ancient Yonani.
The forms of the basic accounting equation can be described as follows:
* Assets = Liabilities + Equity
* Debt = Assets - Capital
* Capital = Assets - Liabilities
For a more complex, the basic accounting equation can also be formulated as follows:
* Assets + Expenses = Liabilities + Equity + Revenue
Accounting fields divided into two public accounting and internal accounting. 3 divided public accounting: examination of financial statements (auditing), tax accounting, management accounting. While the internal accounting divided 5: public accountants, cost accountants, peranggaran, designing information systems, internal audit.
In the accounting literature, accounting job descriptions are often simplified into two groups called financial accounting and management. Financial accounting is accounting that aims to produce financial statements for external interests. Management accounting is accounting that aims to generate information for the benefit of the Management.
10 questions
1. Accountancy One definition put forward by ...
a. American Institute of Certified Public Accounts (AICPA)
b. accounting expert
c. Ir. Sukarno
d. Megawati
2. Initially recording trade transactions carried out by means of a simple note on the ...
a. paper
b. Stone, bark and so on
c. sand
d. foliage
3. In which year was the oldest records have been found at this time and still kept coming from Babylonian ...
a. 1000 BC
b. 2000 BC
c. 3600 BC
d. 100 BC
4. Complexity of the basic accounting equation can be formulated as follows ...
a. Assets = debt + capital
b. Debt = assets - capital
c. Capital = assets - debt
d. Assets + Expenses = Liabilities + Equity + Revenue
5. Areas divided into two accounting ... accounting and accounting ...
a. Public and internal
b. Money and capital
c. Cost and cash
d. profit and loss
6. Examination of financial statements (auditing) including areas of accounting ...
a. internal
b. public
c. cost
d. capital
7. Accountant general, costs and internal audit including areas of accounting ...
a. public
b. profit and loss
c. internal
d. stock
8. Within the accounting literature, accounting job descriptions are often simplified into two groups ...
a. Cost accounting and capital
b. Accounting profit and loss
c. Accounting for cash and stock
d. Financial accounting and management accounting
9. Accountancy which aims to produce financial statements for external interests called ...
a. financial accounting
b. management accounting
c. public accounting
d. internal accounting
10. Accounting aims to generate information for the benefit of the Management called ...
a. internal accounting
b. management accounting
c. financial accounting
d. public accounting
1.  Great Britain, ______ was once part of the European mainland.
(A)   Which is now an island
(B)   And is now an island
(C)   It is now an island
(D)   Which it is now an island

( Adjective clause)

2.      _______ Hawaii almost never experiences subzero temperatures.
(A)   Because of its warm tropical climate
(B)   Because its warm tropical climate
(C)   Because having warm tropical climate
(D)   Because of it’s warm tropical climate

( Adverb phrase)

3.     George Washington once said _______ to withstand the highest bidder.
(A)   That lew men have virtue enough
(B)   There few men have virtue enough
(C)   How few men have virtue enough
(D)   That there are few men having virtue enough

( Noun clause)

4.       _______ the hobo’s belongings that the carried them in a bundle slung over this shoulder.
(A)   Were so few
(B)   Few were so
(C)   So few were
(D)   They were so few

( Subject-verb inversion)

5.      Both jet lag and insomnia _______ disturbances of an individual’s biological clock.
(A)   Resulting from
(B)   Result from
(C)   That result from
(D)   They result from

( Main verb)

6.       ______ and have low refractive indices, low dielectric constants, and low surface tensions has long been known by chemist.
(A)   Those fluorocarbons are more volatile and denser than corresponding hydrocarbons
(B)   That fluorocarbons are more volatile and denser than corresponding hydrocarbons
(C)   While fluorocarbons are more volatile and denser than corresponding hydrocarbons
(D)   When fluorocarbons are more volatile and denser than corresponding hydrocarbons

( Noun clause)

7.       Can you please tell me ______ ?
(A)   What time the next  bus arrives
(B)   What time does the next bus arrive
(C)   When arrives the next  bus
(D)   When does the next bus arrive

( Noun clause)

8.    Physicists launched a major program ______ the LHC “Big Band” particle collider at CERN into a vastly more powerful cosmic research machine by the year 2020.
(A)   That aimed at converting
(B)   Aiming at converting
(C)   Aimed at converting
(D)   To aim at converting

( Past participial)

9.       Even though he worked with the deaf for many years and patented many devices to help them ______
(A)   It was Alexander Graham Bell will forever be rememberd for inventing the telephone
(B)   Alexander Graham Bell will forever be rememberd for inventing the telephone
(C)   Alexander Graham Bell who will forever be rememberd for inventing the telephone
(D)   Alexander Graham Bell forever be rememberd for inventing the telephone

( Main clause)

10.   The process uses an innovative digital technology ______ the products with as many colors as the image contains.
(A)   Imprints
(B)   That imprints it
(C)   That imprints
(D)   Thai it imprints

( Adjective clause)