istilah dalam perusahaan jasa dan dagang

Akumulasi penyusutan                    = accumulated depreciation

Barang tersedia untuk dijual           = merchandise available for sale

Barang dagangan                           = merchandise

Beban angkut pembelian                =freight in

Beban angkut penjualan                 =freight out

Beban usaha                                  =operating expense

Buku persediaan                            =stock ledger sheets

Buku utang                                    =account payable subsidiary ledger

Daftar persediaan                          =inventory sheet

Daftar sisa piutang                         =schedule of account receivable

 Daftar sisa utang                           =schedule of account payable

Efek / surat berharga                     =marketable securities

Faktur                                          =invoice

Harga pokok penjualan                 =cost of goods sold

Ikhtisar laba rugi                           =income summary

Laba bersih                                  =net income / net pfofit

Nama akun                                  =account title

Neraca                                        =balance sheet

Neraca sisa / neraca saldo           =trial balance

Neraca sisa disesuaikan (NSD)    = adjusted trial balance

Nota debit                                   =debit memo

Nota kredit                                  =credit memo

Pajak penjualan                           =sales tax

Pembelian bersih                         =net purchases

Pembelian                                   =purchases

Penambahan atas modal              =increase in capital

Penjualan                                    =sales

Pendapatan lain-lain                    =other income

Penjualan bersih                          =net sales

Pembelian / akun pembelian        =purchases

Pembelian tunai                           =cash purchases

Perusahaan dagang                     =trading company

Penjualan / akun penjualan          =sales

Penjualan bersih                           =net sales

Persediaan barang dagangan         =merchandise inventory

Pesanan pembelian                        =purchases order

Potongan tunai                              =cash discount

Potongan tunai pembelian            =purchases discount

Potongan tunai penjualan             =sales discount

Rabat / potongan perdagangan     =trade discount

Retur pembelian PH                      =purchases return and allowance

Retur penjualan dan PH                 =sales return and allowance

Rugi bersih                                      =net loss

Saldo normal                                   =normal balance

Sistem berkala                                =periodic system

Sistem terus-menerus                       =perpetual system

Syarat pembayaran                          =credit term (term of credit)

Wesel bayar                                    =notes payable

Wesel tagih                                        =notes receivable

Contoh Puisi

Aku, Wanita 1000 Baja

Cipta: Lusiana Puspita Sari

Baranjak ku dari tepi yang landai

Mencoba melangkah lebih tinggi menuju puncak

Kujajaki kerikil tajam yang menghadang, tanpa ada reluh kesah akan sayatan luka perih yang ada

Harapku berdiri di puncak tak ada yang bisa menghadang

Tidak juga, kau kerikil tajam

Mungkin kau akan berikan ssejuta luka perih pada kaki ini

Tapi, kaki ini telah berjanji untuk maju menerjang

Tak usahlah kau beriku setitik rasa kasihan

Hanya saja kau perlu beriku berjuta-juta luka perih

Itulah yang kubutuh darimu

Untuk jadikanku menjadi lebih kuat dari 1000 baja

Kini ku telah berdiri di atas puncak

Kudapat melihat keindahan-keindahan yang ada

Ya, itu semua karenamu

Terima kasih, terucap untukmu

Karenamu,

Aku dapat menjadi wanita 1000 baja

Active and Passive Voice

	Active voice	Example Sentence	Passive Voice	Example sentence
present tense	S + V1  + O	Andi writes a letter	S + Tobe (is or are) + V3 + O	A letter is wrritten by Andi
		I paint some houses		some houses are painted by me
Past tense	S + V2 + O	Andi wrote a letter	S + Tobe (was or were) + V3+ O	A letter was wrritten by Andi
		I  painted some houses		some houses were painted by me
present continuous	S + Tobe (is or are) V1 + ing + O	Andi is writing a latter	S + Tobe (is or are) + being + V3+ O	A letter is being wrritten by Andi
		I am painting some houses		some houses are being painted by me
past continuous	S + Tobe (was or were) + V1 + ing + O	Andi was writing a latter	S + Tobe (was or were) + being + V3+ O	A letter was being wrritten by Andi
		I was painting some houses		some houses were being painted by me
present perfect	S + Tobe (have or has) + V3 + O	Andi has written a latter	S + Tobe (have or has) + been + V3 + O	A letter has been wrritten by Andi
		I has painted some houses		some houses have been painted by me
past perfect	S + Tobe (had) + V3 + O	Andi had written a latter	S + Tobe (had) + been + V3 + O	A letter had been wrritten by Andi
		I had painted some houses		some houses had been painted by me
Future Tense	S + will + V1 +  O	Andi will  write a letter	S + will + be + V3 +  O	A letter will be wrritten by Andi
		I will paint some houses		some houses will be painted by me