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I. Hitamkanlah satu alternatif jawaban yang paling tepat: A, B, C, D atau E pada lembar jawaban yang di
sediakan !
Determining the success of a small
1. Perhatikan data dalam diagram batang berikut.
business can be tricky. A business may show a
a. 6 : 2 good profit, but consistently run into cash
b. 5 : 3 flow problems, sometimes severe ones. The
c. 4 : 5 idea of profit refers to a sum of money earned
d. 4 : 3 at a fixed (but sometimes imaginary) point in
e. 3 : 2
2. Penduduk suatu desa berjumlah 3.600 jiwa, yang
time. As a reference point for a business
di gambarkan dalam diagram berikut. Jumlah ABG success, it is the standard. However, using
3. cash flow as a reference point gives a more
4. dynamic picture of a business success based
5. on a constant comparison of available cash to
6.
7.
expenses. A business owners understanding
8. of his own success can depend on which of
9. these models he work from.
10. The outlook on a business financial
11. situation can similarly depend on whether the
12.
13.
business follows a cash method or an accrual
14. method of accounting. In a cash method of
15. FFFFFF accounting, income is reported only as
payment is received. While the accrual
The following text is for questions 16 and 17 method of accounting records income as soon
as the sale in made. So, using the accrual
HILLIARD CONSTRUCTION method, if it takes a buyer three months to
Quality home building send a check for the goods and services
From the foundation to the roof provided, then a business may have trouble
Marcos Gill meeting its cash flow needs in the interim,
General Contractor while still showing a profit. For this reason,
4121 Las Palmas Ave. Tel; 619-574-0835 many small businesses prefer to use the cash
San Diego, CA 92100 FAX: 619-574-0835 method. The cash method is simpler and
www.buildwithhilliard.com offers a more realistic picture of a business
E-MAIL: marcos.gil@ buildwithhilliard.com finances at any given moment in time. The
accrual system, however, allows for more
16. What information is not provided on this card? sophisticated analysis, which can consolidate
A. Marcos Gils phone number several facets of business management into a
B. Marcos Gils title single operation.
C. The hours of operation
D. The company slogan
E. The Email
18. What best states what this article is mostly about?
17. What does the company do? A. How business can use different methods of
A. Builds houses accounting to look less profitable for tex
B. Writes contracts
C. Makes website
purposes.
D. Contructs roads B. How the accrual method compares to the cash
E. Build bridges method of accounting
C. How business is run
Question 18 through 22 refer to the following text. D. How understandings of profitability and
method of accounting can alter perception
of success.
E. How the idea of profit compares with the
idea of cash fllow