translation assigment

-          Akuntansi bedasarkan PSAK 2012 hal. 71

Secara umum PSAK ini bertujuan agar pengguna laporan keuangan dapat memahami sifat, waktu, dan jumlah yang terkait dengan informasi provisi, liabilitas kontijensi, dan aset kontijensi dan memastikan informasi memadai telah diungkapkan dalam catatan atas laporan keuangan. PSAK 57 mengatur pengakuan dan pengukuran provisi, liabiltas kontijensi dan aset kontijjensi [PSAK 57.01]

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Generally, PSAK in this chapter intend to let user of Financial statements to comprehend the characther, time and quantity that can related into information provision, contingent liabilities and also contingent asset, and make sure that  information has disclosed in every note of financial statements. PSAK 57 set the recognition and measurement of provision, contingent liabilities and contingent assets [PSAK 57.01]

-          (Akuntansi bedasarkan PSAK 2012 hal. 71)

what will i be in the next 5 years

Since I was a child, I had a lot of dreams. The first one was to become a Doctor, and later I realized that becoming a doctor was soo hard so I gave up and decided to choose another dream. Back when I was a freshman in high school, I was atrracted in buildings and interior design so I decided to become a architect. But then I realized I sucks at drawing so later I gave up In becoming an architect and decided to become an accountant, which is why now I’m currently studying economics and majoring in accounting. 
 

Why did I decided to be an accountant? Basically, I like counting money and I also like accounting and math  more than any other subject in my high school days such as physics, geography, art and many more. That’s why I thought being an accountant would be nice.

Less than two semester ahead, I will be graduating as a bachelor of economics  and later I will be start working in a company as a part of financial department. And in the next five years I will probably still trying to becoming a succesful career woman and I will probably meet my destiny and married and having a kids and live happilly together as a little family. It would be great as well if I can be accepted in a big company or work in banking with a high sallary. 

I wish what I have wrote above would be come true in the next five years.

translate a paragraph from bahasa into english

Diambil dari buku PSAK 2012 hal 87:

“penyetoran modal baru oleh investor tidak dianggap sebagai pendapatan. Pendapatan hanya terdiri dari arus masuk bruto dari manffat ekonomi yang diterima dan dapat diterima oleh entitas untuk dirinya sendiri. Jumlah yang ditagih atas nama pihak ketiga, seperti pajak pertambahan nilai dan harga pokok tiket yang dijual oleh agen perjalanan bukan merupakan manfaat ekonomi yang mengalir ke entitas dan tidak mengakibatkan kenaikan ekuitas dank arena itu tidak dianggap sebagai bagian pendapatan.” – (buku PSAK 2012: 87)

Simple tense

“the new capital injection by an Investor isn’t considered as a revenue. Revenue consists of gross inflows and economic benefits that can be accepted by an entity itself. Amount billed on behalf of third parties, such as value added taxes and cost of goods sold of tickets which is sold by travel agent is not considered as economic benefits that flows into enitiy and not result in equity increase and due to that will not considered as a part of revenue.” – (PSAK 2012:87)

Past tense

“the new capital injection by an investor wasn’t considered as a revenue. Revenue consisted of gross inflows and economic benefits that could be accepted byan entity itself. Amount billed on behalf of third parties, such as value added taxes and cost of good sold of tickets which was sold by travel agent was nit considered aseconomic benefits that flows into entity and not resulted in equity increase and due to that would not considered as a part of revenue.” – (PSAK 2012:87)