Tugas 1 Etika Profesi Akuntansi

Etika Profesi Akuntansi

Etika

            Pengertian Etika (Etimologi) ), berasal dari bahasa Yunani adalah “Ethos”, yang berarti watak kesusilaan atau adat kebiasaan (custom). Etika biasanya berkaitan erat dengan perkataan moral yang merupakan istilah dari bahasa Latin, yaitu “Mos” dan dalam bentuk jamaknya “Mores”, yang berarti juga adat kebiasaan atau cara hidup seseorang dengan melakukan perbuatan yang baik (kesusilaan), dan menghindari hal-hal tindakan yang buruk.

            Pandangan Etika menurut beberapa ahli adalah sebagai berikut ini :

– Drs. O.P. SIMORANGKIR : etika atau etik sebagai pandangan manusia dalam berprilaku menurut ukuran dan nilai yang baik.

– Drs. Sidi Gajalba dalam sistematika filsafat : etika adalah teori tentang tingkah laku perbuatan manusia dipandang dari segi baik dan buruk, sejauh yang dapat ditentukan oleh akal.

– Drs. H. Burhanudin Salam : etika adalah cabang filsafat yang berbicara mengenai nilai dan norma moral yang menentukan prilaku manusia dalam hidupnya.

Profesi

            Pengertian Profesi adalah sebagai pekerjaan yang membutuhkan pelatihan dan penguasaan terhadap suatu pengetahuan khusus. Suatu profesi biasanya memiliki asosiasi profesi, kode etik, serta proses sertifikasi dan lisensi yang khusus untuk bidang profesi tersebut.

            Pandangan Profesi menurut beberapa ahli adalah sebagai berikut ini :

- Schein, E.H

Profesi adalah suatu kumpulan atau set pekerjaan yang membangun suatu set norma yang sangat khusus yang berasal dari perannya yang khusus di masyarakat.

- K.Bertens

Profesi adalah suatu moral community atau masyarakat moral yang memiliki cita-cita dan nilai-nilai bersama.

- Siti Nafsiah

profesi adalah suatu pekerjaan yang dikerjakan sebagai sarana untuk mencari nafkah hidup sekaligus sebagai sarana untuk mengabdi kepada kepentingan orang lain atau orang banyak yang harus diiringi pula dengan keahlian, ketrampilan, profesionalisme, dan tanggung jawab.

Akuntansi

Pengertian Akuntansi adalah pengukuran, penjabaran, atau pemberian kepastian mengenai informasi yang akan membantu manajer, investor, otoritas pajak dan pembuat keputusan lain untuk membuat alokasi sumber daya keputusan di dalam perusahaan, organisasi, dan lembaga pemerintah. Akuntansi adalah seni dalam mengukur, berkomunikasi dan menginterpretasikan aktivitas keuangan. Secara luas, akuntansi juga dikenal sebagai "bahasa bisnis". Akuntansi bertujuan untuk menyiapkan suatu laporan keuangan yang akurat agar dapat dimanfaatkan oleh para manajer, pengambil kebijakan, dan pihak berkepentingan lainnya, seperti pemegang saham, kreditur, atau pemilik. Pencatatan harian yang terlibat dalam proses ini dikenal dengan istilah pembukuan. Akuntansi keuangan adalah suatu cabang dari akuntansi di mana informasi keuangan pada suatu bisnis dicatat, diklasifikasi, diringkas, diinterpretasikan, dan dikomunikasikan. Auditing, satu disiplin ilmu yang terkait tetapi tetap terpisah dari akuntansi, adalah suatu proses di mana pemeriksa independen memeriksa laporan keuangan suatu organisasi untuk memberikan suatu pendapat atau opini - yang masuk akal tetapi tak dijamin sepenuhnya - mengenai kewajaran dan kesesuaiannya dengan prinsip akuntansi yang berterima umum.

Pandangan Akuntansi menurut beberapa ahli dan lembaga adalah sebagai berikut ini :

- Abu Bakar dan Wibowo

Menurut mereka, akuntansi memiliki pengertian sebagai prosedur mengakui, pencatatan dan korespondensi bursa keuangan dari suatu unsur atau organisasi. Maksudnya, akuntansi adalah sistem informasi yang mengakui dan mencatat transaksi keuangan kemudian disajikan dalam laporan keuangan. Selanjutnya laporan tersebut berguna sebagai sarana korespondensi atau laporan bagi pihak-pihak berkepentingan dengan suatu organisasi atau perusahaan dalam hal kegiatan bisnis dan keuangan.

- American Accounting Association (AAA)

Menurut AAA, akuntansi adalah proses identifikasi, pengukuran dan pelaporan informasi ekonomi untuk memungkinkan adanya penilaian dan keputusan yang jelas serta tegas bagi pengguna informasi tersebut. Dalam pengertian ini, akuntansi berfungsi sebagai alat analisa data atau transaksi keuangan yang berguna untuk proses pengambilan keputusan bagi penggunanya.

- Sophar Lumbantoruan

Dalam bukunya, Sophar menyatakan bahwa akuntansi adalah suatu alat yang digunakan untuk bahasa bisnis di mana informasi yang disampaikan hanya bisa dipahami jika mekanisme akuntansi sudah dimengerti. Jadi bagi pihak-pihak yang tidak mengerti alur, prosedur serta mekanisme dari proses akuntansi, ia tidak akan bisa memahami informasi keuangan hasil dari proses akuntansi.

Etika Profesi Akuntansi

Jadi, dapat kita simpulkan menurut pengertian dari Etika, Profesi dan Akuntansi adalah suatu perilaku perbuatan baik maupun buruk seseorang yang dapat dipahami oleh pikiran manusia terhadap pekerjaan yang membutuhkan pelatihan dan penguasaan terhadap suatu pengetahuan khusus sebagai Akuntan.

Dalam Akuntansi terdapat yang biasa disebut Akuntan maupun Akuntan Publik, dimana merupakan sebuah anggapan terhadap seseorang yang berprofesi di bidang Akuntansi. Tentunya orang tersebut harus memiliki dan memahami ilmu Akuntansi yang merupakan landasan atau pedoman bagi seorang Akuntan. Setiap Akuntan Publik wajib terdaftar dan menjadi anggota dalam lembaga akuntansi Institut Akuntan Piblik Indonesia (IAPI), serta telah memiliki izin dari menteri keuangan untuk memberikan jasa Akuntan Publik tercantum dalam Undang-Undang Republik Indonesia Nomor 5 tahun 2011 tentang Akuntan Publik dan Peraturan Menteri Keuangan Nomor 433/KMK.01/2011.

Prisnsip Etika Profesi Akuntansi

Prisnsip Etika Profesi Akuntansi tercantum dalam kode etik akuntan Indonesia adalah sebagai berikut:

- Tanggung Jawab profesi

- Kepentingan Publik

- Integritas

- Objektivitas

- Kompetensi dan Kehati-hatian Profesional

- Menghormati kerahasiaan informasi yang diperoleh

- Perilaku Profesional

- Sesuai dengan standar Teknis

Macam-macam Profesi Akuntansi

Profesi Akuntansi berdasarkan bidangnya dapat dibedakan menjadi beberapa macam, yaitu :

- Public Accountant / Akuntan Publik

            Bertugas memberikan saran mengenai perpajakan, restruksiasi, strategi korporasi, dan sebagainya kepada perusahaan atau pemerintah.

- Cost Accountant / Akuntansi Biaya

            Bertugas menghasilkan laporan atau informasi keuangan berupa biaya produksi pada perusahaan manufaktur

- Internal Auditor / Audit Internal

            Bertugas memastikan bahwa semua kegiatan pengeluaran perusahaan telah sesuai dengan kaidah secara efektif dan efisien.

 - Budget Accountant / Akuntan Anggaran

            Bertugas untuk mengelola, menyusun, mengontrol, serta monitor Budget atau Anggran pada periode tertentu.

- Government Accountant / Akuntan Pemerintah

            Bertugas untuk pemerintah yang berkaitan langsung dalam bidang akuntansi seperti BPK, kantor pajak, dan sebagainya.

- Akuntan Pendidik

            Bertugas dalam bidang pendidikan berupa guru maupun dosen yang menerapkan ilmu akuntansi.

- Tax Specialist / Akuntan Pajak

            Bertugas untuk memngelola aspek perpajakan pada perusahaan besar apakah telah memenuhi peraturan perpajakan yang berlaku.

Tugas 4 B Inggris 2

Lesson 4

E. Give the correct form of the verbs in bracket. change the verbs in bracket so that they tell us what will happen.

Our neighbour, Captain Charles Alison, will sail (sail) from Postmouth tomorrow. We will meet (meet) him at the harbour early in the morning. He will be (be) in his small boat, Topsail. Topsail is a famous little boat. It has sailed acros the Atlantic many times. Captain Alison will set out (set out) at eight o’clock , so we shall have (have) plenty of time. We shall see (see) his boat and then we shall say (say) goodbye to him. He will be (be) away for two months. We are very proud to him. He will take part (take part) in an important race across the Atlantic.

F. In the paraghraph below, the verbs in italics tell us what happened. write the passage again. change the verbs in italics so that they tell us what will happen.

I shall go to the theatre with my friend Reg. Reg and I shall see the first perfomance of a play called “The End of the Road”. After the play, the producer will give a short speech. He will spoke to the audience about the play. The play will be very successful and I think a great many people will enjoy it very much.

G. Put in shall or will :

1.      The plane will arrive in two hours’ time.
2.      I shall wait here until he comes.
3.      When shall we see you again?
4.      I shall send you a telegram fro Nassau.
5.      My secretary will write to you shortly.

Tugas 3 B Inggris 2

 INTRODUCING ACCOUNTING

            Accounting provides a financial picture a business firm. An accounting department records measures the activity of a business and reports on the effects of these transactions on the firm’s financial condition. Accounting records and reports provided data that are used by management, stockholders, creditors, independent analysts, banks and government.
            The income statement and balance sheet are the two types of records that most business prepare regularly. By reading these statement, once can identify how money was received and spent by a company. By analyzing these records, one can determine whether or not the activities of the company have been good for it.
            One major tool for the analysts of accounting records is ration analysis. A ration analysis is the relationship of two figures. There three main categories of ration in finance. One such ratio deals with profitability. The main example of this is the Return on Investment Ration, which is the most widely used single measure of a firm’s operating efficiency.
            A second set of rations helps a company evaluate its current financial position. These rations deal with assets and liabilities. A third set of rations deans with the overall financial structure of the company, primarily analyzing the values of the ownership of the firm.

A.    Answer the following questions
1.      In general terms, what is the purpose of accounting?
The purpose of accounting is to record measures the activity of a business and reports on the effects of transactions on the firm’s financial condition.

2.      Who uses the data which is provided by accounting records?
The data which is provided by accounting records is used by management, stockholders, creditors, independent analysts, banks and government.
3.      What are the two types of record that are prepared by most business?
The income statement and balance sheet
4.      What can one learn by analyzing the income statement and balance sheet of a company?
By analyzing these records, one can determine whether or not the activities of the company have been good for it.
5.      What is ratio analysis used for?
It is used for evaluating a company’s current financial position.

B.     Choose the correct word available to complete the following sentences.
 Record (N)    
 Record (V)
 Report (N)
 Report (V)
 Profit (N)
 Profit (V)
1.      Accounting is needed to (Record)all business transactions
2.      He keeps very neat (Report)
3.      Our firm’s current (Profit)are very high
4.      They(Report) from their association with that company
5.      Our (Record)of accountant receivable show that $5.000 is owed to us
6.      The activity is (Recorded)on income statements and balance sheets
7.      Secretary had finished typing the (Report)before the manager arrived at the office
8.      How much does the company make (Profit)this year?

Dialogue
Accounting
(David and Mary both work in a large company. They are mow having lunch in the company cafeteria)
David  : I’m glad you could meet me for lunch. You looked so busy this morning. Surrounded by so many statements and your calculator, of course.
Mary    : Of course! My calculator is my right hand!
David  : I never noticed
Mary    : seriously, David. You know, the accounting department is very busy
David  : I know, we’re all busy, totaling accounts. But I’ve already turned on the report on my department
Mary    : Then I guess my department should receive your statement soon
David  : You already have it
Mary    : Good
David  : So, how is business?
Mary    : How would I know? I only work on some records and statements. I don’t have the whole picture. I’m not the auditor. But I guess the company’s doing well
David  : I certainly hope so. We have to keep the investors happy, creditors, labor union and really, every one
Mary    : Well, the balance sheet and profit and loss statement for this fiscal year should be ready soon. So any one can check out of the company in the financial statements
David  : Speaking of finances, are you the one who works on the paychecks?
Mary    : Why do you ask about it?
David  : I thought you might explain to me the difference between my gross day and my net take-home pay?
Mary    : The explanation takes one word, taxes. Actually. The salaries are gone through the computer
David  : Really?
Mary    : Sure. How could we handle any volume in a large company, billings, sales, salaries, without computer?
David  : You’re right. Mary, you can credit my account and day
Mary    : David, don’t be dilly. Let’s get some dessert

C.     Complete the following words
1. This is the name for buildings machinery, money in the bank and money owned by customers (Assets)
2.  The loss of value of the things in number one. (Depreciation)
3.  Money which is borrowed(Loan)
4.  The extra money a company or person pays for borrowing money(Interest)
5.  The total sum of money which is supplied by the owners of a company to set it up(Capital)
6.  Cash or goods which the owner takes from the company for his own private use (drawings)
7.  These are bought by people wishing to invest in the company(Stocks)
8.  The extra amount which is paid for a company above the value of its assets(Goodwill)
9.  The purchase of another company(Acquisition)
10.  An official examination of the accounts(Audit)
11.  A financial plan for the future(Budget)
12.  A statement of the financial position the company(Balance sheet)
13.  The official books for keeping accounts(Ledgers)
14.  A reduction in the price which is offered to customers(Discount)
15.  This company has supplied goods but has not received any money for them yet(Creditor)
16.  Goods which has the company has available to sell(Stock)
17.  Customers who have received goods but not paid for them yet(Debtors)
18. This is the name of the difference between the credit and debit side of a account (Balance)
19.  Companies make this when they sell their goods for more than it costs(Profit)
20.  Companies make this when they sell their goods for less than it costs(Loss)

Tugas 1 Bahasa Inggris Bisnis 2

Part A.    Answer these question in not more than 55 words.

The writer go to the theatre Last week. He didn’t enjoy the play. A young man and a young woman were sitting behind him. They were talking loudly. He couldn’t hear the actors. He turned round, “I can hear awod!”. The young man said, ‘This is a private conversation!’ (48 words).

Part B.     Put the words of each statement in the correct column in the way shown in the table.

6	1	2	3	4	5	6
When?	Who? Which? What?	Action	Who? Which? What?	How?	Where?	When?
Last week	I	Went			To the theatre
	I	Had	A very good seat.
	The play	Was	Very interesting
	I	Did not enjoy	It
	A young man and a young woman	Were Sitting			Behind me
	They	Were talking		Loudly
	I	Got	Very angry
	I	Could not hear	The actors
	I	Turned around
	I	Looked at	The mand and the woman	angrily
	They	Did not pay	Any attention
In the end	I	Could not hear	It
	I	Turned round		Again
	I	“Can not hear awod!”	I said	angrily
	It’s	None of yout business	The young mand said	rudely
	This	Is	A Private conversation!

  

Part C.

1.    I (who) enjoyed (action) the film (what) yesterday (when).

2.    I listened the news carefully.

3.    The man played the piano well.

4.    The children played games quietly in their room yesterday.

5.    He opened the door quietly.

6.    He left Immediately.

7.    He planted a tree in the corner of the garden.

8.    He read the letter quickly in his office before lunch.

9.    I borrowed a book from the library this morning.     

10.  The cook spoilt the soup.

11.  We stays at home on Sundays.

12.  There are a lot of people at the bus-stop.

13.  The little boy ate an apple greedly in the kitchen this morning.

14.  She draws beautifully.

15.  I like music very much.

16.  They built a new school in our village last year.

17.  The match ended at four o’clock.

18.  She received a letter from her brother last week.

ZIGAZ - SAHABAT JADI CINTA

Bulan terdampar di pelataran

Hati yang temaram

Matamu juga mata mataku

Ada hasrat yang mungkin terlarang

Satu kata yang sulit terucap

Hingga batinku tersiksa

Tuhan tolong aku jelaskanlah

Perasaanku berubah jadi cinta

Tak bisa hatiku menapikkan cinta

Karena cinta tersirat bukan tersurat

Meski bibirku terus berkata tidak

Mataku terus pancarkan sinarnya

Ku dapati diri makin tersesat

Saat kita bersama

Desah nafas yang tak bisa rusak

Persahabatan jadi cinta

Satu kata yang sulit terucap

Hingga batinku tersiksa

Tuhan tolong aku jelaskanlah

Perasaanku berubah jadi cinta

Tak bisa hatiku menapikkan cinta

Karena cinta tersirat bukan tersurat

Meski bibirku terus berkata tidak

Mataku terus pancarkan sinarnya

Apa yang kita kini tengah rasakan

Mengapa tak kita coba persatukan

Mungkin cobaan untuk persahabatan

Atau mungkin sebuah takdir Tuhan

Tak bisa hatiku menapikkan cinta

Karena cinta tersirat bukan tersurat

Meski bibirku terus berkata tidak

Mataku terus pancarkan sinarnya

Apa yang kita kini tengah rasakan

Mengapa tak kita coba persatukan

Mungkin cobaan untuk persahabatan

Atau mungkin sebuah takdir Tuhan

Bahasa Inggris Bisnis 1 (Tugas IV)

UNIT 12 INTERNATIONAL MARKETING

PAGE 15 Vocabulary

A.     Complete these statements with suitable expressions from the box

Buying habits	Economic situation
Government bureaucracy	Income distribution
Monetary regulation	Political stability

1.      Because of tight Government bureaucracy company profits could not be taken out of the country

2.      Red tape and other examples of Income distribution hinder a company’s entry into a market

3.      The country is attractive to exporters because it has enjoyed Political stability for the last 50 years

4.      The purchasing behaviour of consumerscan be described as their Buying habits

5.      The Economic situation is improving leading to rise in employment

6.      Monetary regulation is a term used by economists to describe how wealth is shared in a country 

B.     Discuss these question
1.      What are some of the main benefits of political stability ? Political stability leads to predictable patterns in economic policies, which helped boost the country's development
2.      How would you describe the present economic situation of your country compared to 10 years ago ? It can be seen from the economic situation is getting better
3.      Is it possible to achieve equal income distribution in a country? Difficult, because not all people can put the same value and consequently they can't have the very same income.

C.     Look at the words and phrases below. Underline the odd one out

1.      d. Declining market

2.      c. Promotion

3.      b. market research

4.      c. domestic market

5.      b. withdraw a product

6.      a. slogan

7.      d. Manufacturer

D.     Complete this exercise and then compare answers with a partner

1.      Give an example of an expanding market in your country ? Develop home-based products

2.      Give some examples of products or services which are targeted at niche markets ? Tropicana Slim also use the strategy of niche markets for sugar products healthy. Tropicana Slim also uses specialist strategy of price-quality, namely high quality at a price above the average competitor.

3.      Another name for a home market is a  real market

4.      If a product has a design fault a company may decide to stop it, correct the fault and relaunch it at a later date.

5.      ‘Just do it’ is an example of a statement force

6.      What’s the difference between a retailer and a wholesaler? Retailers are running the sale of goods directly to consumers while wholesale reselling through producers to consumers

PAGE 16 Reading

A . Answer these questions.

1 . Which hot drinks are popular in your country? Coffee

2 . What is your favorite hot drink? I prefer hot milk compared with coffee

3 . Which five words do you associate with coffee? Sugar, glass, water, badgers, milk

PAGE 17 Reading

B . Read the article quickly and identify the country or countries where the statement is true.

1 . People in this country would rather drink tea than coffe. Chile

2 . People in this country would rather drink instant coffee. Peru

3 . In this country coffee is usually free after dinner in restaurants. Mexico

4 . In this country people drink 345 cups of coffe a year. US

5 . In this country people drink 4kg of whole or ground coffee beans per year. Argentina

C . Answer these questions.

1 . Where and when did Starbucks begin? 1971

2 . How many stores does it own in 

a)      Norths America : 3,907 

b)       the rest of the world: 1,180

3 . How many stores does it allow others to operate in 

a)      North America : 1,378 

b)      the rest of the world : 1,517

4 . Which overseas market did Starbucks enter first? Japan

5 . In what of places can you find Starbucks’ sales-points? Capital cities

6 . According to the article what four problems has Starbucks had?

D . Which of the following verbs can form a word partnership with a) a product, b) a market?

a)      a product : Launch, Introduce, License, Withdraw

b)      a market : Retreat from, Penetrate, Phase out, Saturate

PAGE 18  Language Review

A.      Find noun phrases in the article on page 16 which have similar meanings to the phrases below.

1.      The key facts about someone who buys goods or services. (paragraph 3)  Consumers

2.      The activity of visiting outlets that sell hot beverages to a lot of people. (paragraph 6) Mass market

3.      Places that sell unusual products that are different in some way. (paragraph 7) Supermarket

4.      The amount of goods or materials used by each person in a particular period of time. (paragraph 8) Capita consumption

5.      A group of people trying to stop international companies controlling the world economy. (paragraph 13) Anti-globalisation.

B . One word in each group does not make a compound noun with the word in bold. Cross it out.

1.      Marketing :  campaign/ budget/ leader/strategy

2.       Market :  research/ survey/ check/ sector

3.      Product :  market/ range/ features/ manager

4.      Advertising : campaign/ exchange/ agency/ slogan

5.      Brand : awareness/ loyalty/ image/ contract

6.      Sales : figures/ conditions/ forecast/ targets

7.      Price : promotion/ rise/ product/ range

C . The words in each of the noun phrases below are in the wrong order. Write the phrases in their correct form.

1.      Impressive figures sales really : Sales figures really impressive

2.      Department new public relations : New public relations department

3.      Highly research market ambitious programme : Research market programme highly ambitious

4.      Overseas expanding operations : Expanding overseas operations

5.      Rapidly sheet balance improving : Balance sheet improving rapidly

6.      Extremely rate exchange volatile : Rate exchange extremely volatile

7.      Highly marketing report confidential : Marketing report highly confidential

UNIT 13 BUILDING RELATIONSHIP

PAGE 23 Vocabulary

A . The verbs below are often used with the words relations. Use them to complete the table.

Positive meaning	Negative meaning
Build up relations	Break off relations
Cement relations	Jeopardise relations
Foster relations	Damage relations
Encourage relations	Cut off relations
Develop relations	Disrupt relations
Establish relation	Endanger relations
Improve relations	Sour relation
Maintain relations	Undermine relations
Strengthen relations
Promote relations
Restore relations
Resume relations

B.     Choose the correct verb in each sentence.

1.      Sales staff who are impolite to customers disurpt / damage the reputation of a company.

2.      We are planning to promote / establish branch offices in Singapore.

3.      By merging with a US company, we greatly strengthened / maintained our sales force.

4.      Our image has been fostered / underminded by poor after-sales service.

5.      Thanks to a new communications system, we are souring / improving relations with suppliers.

6.      A strike at our factory resumed / disrupted production for several weeks.

7.      We could not agree on several points so we broke off / cut off talks regarding a joint venture.

8.      The success of our new product launch was resumed / jeopardised by an unimaginative advertising campaign.

9.      In order to gain market share in China, we are building up / cutting off a sales network there.

10.  Relations between the two countries have been endangered / fostered by official visits and trade delegations.

C.      Match the following sentence halves. Then make five more sentences with the verbs in Exercise A and B

1.      Widespread rumours of a hostile take-over bid are certain (D)

2.      The Accounts Departmenet’s very slow paymen of invoice (E)

3.      The long-term contracts, which will run for the next five years (B)

4.      The excellent relations the company enjoys with the local community (A)

5.      As a result of the government’s imposition of currency controls (C)

6.      Our company establish a working relationship with overseas companies

7.      Our company maintain good relationships with even the competitors

8.      Companies promote its latest products

9.      So that the cooperation between our companies continues to strengthen ties with one another

10.  To improve the country's development by improving the economy

PAGE 24  Reading

A . What area of business do you think the company American International Group (AIG) is involved in? Is it a) tobacco ? b) insurance ? c) oil? d) packaging? Skim the article quickly to find the answare Is it a insurance (b)

B . What do the following numbers in the article refer to?

$166bn : AIG Capitalisation

1992 : AIG was the first foreign insurer to be allowed into China

1919 : In China as with the rest of Asia, AIG’s main advantage over its competitors is its long-standing presence. The group was founded in Shanghai in 1919 by Cornelius Vander Starr, a 27-year-old American entrepreneur.

80.000 : Amount of employees in AIG

130 : Amount of countries where AIG exist

C . Who are the following people mentioned in the article :

1.      Maurice Greenberg : AIG’s chairman

2.      Cornelius Vander Starr : a 27-years old American entrepreneur

3.      Edmund Tse : someone who runs the Asia operations and life assurance worldwide

PAGE 26 Language review

C.     Rephrase these comments using the multi-word verbs from Exercise A

1.      We can’t hold the meeting tomorrow. We’ll have to call the meeting off tomorrow.

2.      Let’s have the presentation next week – we’re too busy at the moment. Today we are busy so we presentations next week

3.      We always know our suppliers will meet their deadlines.

4.      We have now established a first class distribution network in Europe. in europe now we have established a first-class distribution network

5.      Could you please prepare a contract as soon as possible?

6.      Could you fix a meeting with them for next week?

7.      We’ve kept the same market share as we had last year.

8.      The new sales manager is very popular with his team.

UNIT 14 CULTURES

PAGE 99 Vocabulary

A . Different companies have different cultures and ways of working. Complete these sentences with the words in brackets.

1.      We don’t have to wear business suits at the and of the week . My company has a system of (Casual Fridays)

2.       In many banks, staff can’t wear what they like. They have to wear ( Uniforms).

3.      For two weeks each month , I work at night . I can’t sleep during the day. I hate (part-time)

4.      We have a (shift work) system in our office. Some people work from 9 a.m. to 5p.m. others work from 10 a.m. to 6 p.m.  

5.      I am so busy at the moment that I worked on New year’s day , which is a(n) ( public holiday )

6.      How many days (annual leave) do you get in your company?

7.      We often speak on the phone but never (face-to-face) .

8.      He sends us a(n) (written report) in the post each month.

9.      Our department starts everyday with a(n) (informal) meeting. It is very relaxed.

10.  Companies have an Annual General Meeting  (AGM) once year. It is very ( formal ) meeting, with a lot of people.

 B. Would you like to work for an organization which has

I really want to work for an organization or company that ordered to wear uniforms, casual Friday, and flexible working hours. because I am very interested in working in a place that not many rules but the goal is to stay disciplined besides many official meetings

PAGE 101 Language focus 1

A.     Complete these sentences using should or shouldn’t and a phrase from the box.

1.      Our online business is bad . we (should  develop a better website).

2.      Our team is working too many hours. We (should speak to our boss)

3.      The meeting is very important. We ( shouldn’t be late).

4.      She wants to visit a lot of customers in Spain. We ( should stay three days).

5.      We have to cut costs. You ( Shouldn’t buy an expensive computer).

B.      Give the opposite advices by using should, shouldn’t or I don’t thing.

1.      I think he should go to Paris next week (I don’t think he should go to Paris next week).

2.      You should buy a franchise (You shouldn’t buy a franchise).

3.      She shouldn’t take the customers to an expensive restaurant. (She should take the customers to an expensive restaurant).

4.      I think we should launch the new product now (I don’t think we should launch the new product now).

5.      My boss think is too late to send the report now.

6.      we should order online (we shouldn’t order online).

PAGE 102 Reading

A.      Match these words to their meanings. Use a good dictionary to help you.

1.      Franchise (B)

2.      Franchisee (E)

3.      Adapt (D)

4.      Outlet (A)

5.      Chain (C)

B.      Which of these companies do you think have franchise ? 

Body Shop

C.     Read the article about a fast-food chain in japan. Mark each statement true or false

1.      Subway has 14.000 outlats in Japan False

2.      McDonald’s is the biggest fast-food chain in America False

3.      A lot of subway franchises failed because the japanese don’t like fast food True

4.      The company said to Mr.Ono, ‘Thank customers when they leave the shop False

5.      Subway run a lot of advertisement False

6.      Mr.Ono’s store was not successful True

7.      Mr.Ono took a lot of holidays False

8.      Mr. Ono has a new job True

PAGE 103 Language focus 2

A.     These questions were asked on a plane journey. Which does a flight attendant ask, and which does a passenger ask?

1.       Could I have  another drink, please? Passenger

2.      Would you put your seat up, please? flight attendant

3.      Would you like a newspaper? flight attendant

4.      Could you show me how to turn on the light, please? Passenger

5.      Would you like another drink? flight attendant

6.      Could I have a chicken , please? passenger

7.      Would you like coffe tea ? flight attendant

8.      Could you fasten your seat belt, please? flight attendant

9.      Could you help me find the movie channel, please? passenger

10.  Would you like any duty-free goods? flight attendant

C. You are at a hotel reception desk. Use the verbs in bracket to make polite requests.

1.      You want to make a phone call (Could I use the phone, please?)

2.      You didn’t hear that (Would like to repeat what you say, please? )

3.      You want a taxi (Could you help me to call a taxi, please?)

4.      You don’t know the way to the station (Could you tell me the way to the station , please?)

5.      You want to pay by credit card (Could I pay with my credit card?)

6.      You want to go to a good restaurant (Could you give me recommend for a good restaurant. please?)

7.      You ned a map of the city (Could I have a map of the city?)

Page 105 – writing

 Telephone Message

To: Jean Depari                                              Name of caller : Irvan arif

Date : 17^th February 2017                              Time : 04.00 p.m

Message : Meeting place with Farhan changed from Akang to Warung Sunda. Be there at 7:00 p.m

Action:  Call back if problem 087887506432

Signed : Danar Sika w.