Sabtu, 09 Juni 2012

LAPORAN ANALISIS KEUANGAN


LAPORAN ANALISIS KEUANGAN
A. PENGERTIAN
Laporan keuangan adalah informasi bagi anggota khususnya, pihak lain dan masyarakat umumnya, melalui proses pembandingan, evaluasi dan analisa keuangan sehingga dapat diprediksi tentang apa yang mungkin terjadi di masa mendatang.
Analisa Laporan Keuangan adalah suatu proses yang penuh pertimbangan dalam membantu mengevaluasi posisi keuangan dan hasil operasi perusahaan pada masa sekarang dan masa lalu, tujuan utamanya, menentukan estimasi dan prediksi yang paling mungkin mengenai kondisi dan kinerja CU di masa yang akan datang atau untuk mengamati kondisi keuangan perusahaan, prestasi kerja dan kinerja perusahaan dimasa lalu sampai saat ini dan prospeknya dimasa yang akan dating, dalam pengambilan keputusan-keputusan berbagai pihak yang berkepentingan.
Analisis Laporan Keuangan adalah aplikasi dari berbagai alat dan teknik analisis pada laporan dan data keuangan untuk memperoleh ukuran – ukuran dan hubungan – hubungan yang berarti dan berguna dalam proses pengambilan keputusan. Analisa Laporan Keuangan mengkonversi data-data menjadi informasi.

B.  MANFAAT LAPORAN ANALISIS KEUAGAN
Adapun manfaat dari laporan analisis keuangan adalah:
ü  Mengidentifikasi kelemahan dan kekuatan perusahaan di bidang keuangan
ü  Mengetahui Kinerja Perusahaan
ü  Membantu dalam pengawasan perusahaan
ü  Membantu pimpinan perusahaan dalam pengambilan keputusan
ü  Melihat perkembangan usaha perusahaan selama beberapa waktu.


Rabu, 06 Juni 2012

SIMPLE PERFECT TENSE


A.   VERBAL SENTENCES
S + Have / Has + V3 + O
                Example:
1.         Scholes has brought  an assuredness to united’s midfield play.
2.        His combination with Michael Carrick, whose from has improved  significantly with another playmaker along side him, has given united control of matches it had lacked at times in the first half of the season.
3.        Scholes has remained close to his back four.
4.       A conservative lawmaker has called on the president to turn down a clemency application for Australian drug smuggler Schapelle Corby, even if it is tied  to the reciprocal reprieve of  Indonesians in australian prisons.
5.       The Colts have sold  out 113 of their past 114 regular season and playoff games.
6.       The colts have the first pick in the NFL draft and have announced  they will take Andrew Luck.
7.       Corby has served almost seven years and has already received remissions amounting to 19 months.
8.       Some (Eli Manning, Carson Palmer, Mathew Stafford) have found  varying degres of success.
9.       They couldn’t have done  so if they didn't feel they had the perfect fit as his replacement.
10.     he has played  since January, helping united overturn a three-point deficit to Manchester city and go ahead by the same margin ahead prior to Monday’s crucial derby between the fierce rivals.
11.       Luck will arrive in a city that has known few quarterbacks, yet expects a great deal from them.

B.  Non Verbal Setences
S + Have / Has + been + O
Example:
1.         Others (Tim Couch, JaMarcus Russell, David carr) have been Busts.
2.        Indonesia’s tropical forests have been  destroyed at an alarming rate in recent years, mostly due to illegal logging and clearing space for palm oil plantations.
3.         A photo competition has been  created to celebrate the profound beauty of the world’s timberlands , and to document the tragedies taking place.
4.       The trend Has been  escalating upwards again dramatically so over the last three years.
5.       The parts, boiled and ingested have been  used for centuries in traditional Chinese medicine.
6.       “There has been a very significant increase in poaching in general and elephants in particular, aspecially in the last two to three years”, said Anabela Rodrigues.
7.       Scholes  has been  a regular in central midfield.
8.       His impact has been  greater away from the penalty area.
9.       The former England international has not been on the losing side in any of the 14 matches.
10.     Scholes’s impact has been immense.
SUMBER : JAKARTA GLOBE