A. Investasi jangka Panjang
Investasi Jangka Panjang adalah penanaman sebagian kekayaan suatu perusahaan atau perorangan pada perusahaan lain dengan maksud untuk mendapatkan pendapatan tetap dan atau menguasai dan mengendalikan perusahaan tersebut.
Investasi Jangka Panjang dapat berupa :
1. Penyertaan dalam bentuk saham, obligasi, dan surat berharga lainnya
2. Investasi dalam dana untuk hutang jangka panjang
3. Investasi aktiva lain-lain
B. Investasi Jangka Panjang dalam Saham
Investasi dalam bentuk saham merupakan pembelian atau penyertaan dana dengan tujuan mendapatkan keuntungan. Sesuai dengan maksudnya, investasi dalam saham dapat untuk tujuan jangka pendek (investasi lancar) atau tujuan jangka panjang.
Keuntungan dalam bentuk saham :
1. Dividen
2. Capital Gain
Dan keuntungan lainnya bisa berupa control management yaitu hak menentukan kebijakan atas perusahaan yang dibeli. Control Management diperoleh ketika kepemilikan saham sampai jumlah mayoritas. Perusahaan yang melakukan investasi saham adalah Perusahaan Induk, dan Perusahaan yang mengeluarkan saham adalah Perusahaan Anak. Perusahaan Induk dan Perusahaan Anak hubungannya disebut Perusahaan Afiliasi.
PSAK Nomor 13 Buku SAK 1994 surat berharga (termasuk saham) harus dinyatakan sebesar harga beli ditambah dengan biaya yang lain (termasuk pajak, misalnya PPN yang dibayarkan atas jasa pialang yang tidak dapat dikreditkan).
Harga Perolehan investasi Jangka Panjang :
H. beli saham + Biaya-biaya (komisi pialang/broker,pajak)
Apabila terjadi pengurangan nilai yang cukup material dan sifatnya permanen maka selisihnya dapat diperhitungkan sebagai kerugian dan rekening cadangan penurunan nilai investasi. Sesuai ketentuan perpajakan, PPN itu tidak seharusnya di aktivir sebagai pembentuk harga perolehan saham. Demikian juga kalau tidak dapat dikreditkan, namun PPN itu oleh pengusahan dianggap sebagai Revenue Expenditure (sesuai dengan PP No. 47 tahun 1994).
PSAK Nomor 15 dalam buku SAK 1994 mengatur perlakuan akuntansi untuk invetor yang melakukan investasi dalam perusahaan asosiasi yang mempunyai pengaruh signifikan dalam keputusan yang menyangkut kebijakan finansial dan Operasi perusahaan. Dan perusahaan asosiasi dapat dibukukan dengan menganut metode yaitu :
1. harga perolehan (cost)
2. ekuitas (equity).
Untuk tujuan perpajakan, berdasarkan Pasal 10 ayat 5 UU PPh menyatakan Investasi saham tanpa memperhatikan presentasi kepemilikan dibukukan berdasarkan harga perolehan. Berbeda dengan dividen yang tidak dikenai pajak pada saat pembagian, keuntungan pengalihan saham (selisih harga jual di atas harga beli) dikenakan pajak (pasal 4 ayat 1 bagian d UU PPh.
Penjualan Saham di Pasar Modal :
Penghasilan dari penjualan dikenakan PPh 0,1% untuk bukan saham pendiri atau 5,1% untuk saham pendiri dan bersifat final (0,5% berdasarkan peraturan pemerintah No. 14 tahun 1997).
Tidak memperkenankan pengurangan biaya penjualan terhadap penghasilan bruto kena pajak.
Penjualan saham di luar Pasar Modal :
Penghasilan dari penjualan dikenakan tarif umum (progresif dengan tarif marginal 15% & 30%).
Membolehkan pengurangan biaya penjualan terhadap penghasilan bruto kena pajak, kecuali kalau pengahsilan netonya negatif (rugi) tidak dikenakan pajak.
Dividen saham yang diterima oleh investor badan tidak dikenakan PPh (bukan obyek pajak). Keuntungan dari penjualan saham (selisih antara harga jual dan harga rata-rata) dikenakan pajak pada tahun berjalan.
Contoh kasus :
Saudara Winarno mendirikan PT. Andi pada tahun 1994 dengan modal saham sebanyak 1000 lembar @Rp. 10.000, disetor Rp. 5.000.000 dan modal dalam portepel Rp. 5.000.000. Dalam tahun 1995 dalam modal portepel diambil saudara Listijani dengan harga Rp. 10.000.000 (agio Rp. 5.000.000). Pada 1996 agio itu dikonversi menjadi saham @ Rp. 10.000 dan dibagi kepada Winarno danListijani dengan porsi yang sama. Pada akhir tahun itu juga semua saham agio milik Winarno dan Listijani dijual kepada Sudarmanto dengan harga Rp. 12.500.
Pembukuan komersial saudara Winarno & Listijani dengan mengalokasikan Harga Perolehan saham :
Saudara Winarno à 5.000.000 : (500.000+250.000) = Rp. 6.667
Saudara Listijani à 10.000.000 : (500.000+250.000) = Rp. 13.333
Saudara Winarno Saudara Listijani
Kas Rp. 3.125.000,00
Investasi Saham Rp. 1.666.750,00
Laba Penjualan Saham Rp. 1.458.250,00 Kas Rp.3.125.000,00
Rugi Penjualan saham Rp. 208.250,00
Investasi Saham Rp. 3.333.250,00
C. Investasi Jangka panjang dalam Obligasi
Obligasi merupakan surat peminjaman uang yang akan dilunasi setelah jangka waktu tertentu. Obligasi menghasilkan bunga dengan jumlah tetap kepada investor. Penjelasan Pasal 4 ayat 1 bagian (g) UU PPh merekarakterisasi bagian keuntungan itu sebagai deviden.
1. Kalau diterima oleh pemegang obligasi yang berbentuk badan tidak dikenakan pajak.
2. Sedangkan bagi pembayar bunga bukan merupakan biaya pengurang penghasilan.
Dalam praktek akuntansi komersial, adanya agio & disagio (diskonto) obligasi itu, investor mendapatkan pengahsilan bunga efektif yang berbeda dengan tingkat bunga nominal (tersurat di atas warkat obligasi).
Perhitungan bunga efektif menghendaki adanya amortisasi agio & disagio sebagai koreksi terhadap nilai buku obligasi.
Contoh :
Tanggal 1 Juni 1990 Saudara Andi membeli 10 lembar obligasi PT. Iwan dengan nilai nominal Rp. 10.000.000 dan kurs 110%. Bunga Obligasi 12% per tahun dibayar tiap 1 April & 1 Oktober. Komisi penjualan Rp. 8.000.000. Obligasi akan dilunasi pada 31 Desember 1994 (4,5 tahun lagi)
1 Juli 1990
Investasi obligasi 118.000
Penghasilan bunga 3.000
Kas 121.000
b. 1 Oktober1990
Kas 6.000
Penghasilan bunga 6.000
( untuk mencatat penerimaan bunga periode 1 Mei s/d 30 September)
c. 31 Desember 1990
(1) Piutang bunga 3.000
Penghasilan bunga 3.000
(untuk mencatat bunga berjalan tiga bulan : Oktober – Desember)
(2) Penghasilan bunga 2.000
Investasi obligasi 2.000
(untuk mencatat amortisasi agio dan biaya pialang setengah tahun :
½ / 41/2 X 18.000)
(3) Penghasilan bunga 4.000
Rugi-laba 4.000
[untuk memindahkan penghasilan bunga ke rugi laba (-3.000 + 6.000 + 3.000 – 2.000)]
C. Investasi pada Surat Berharga yang lain
Misalnya :
Investasi pada warkat komersial (promissory notes).
Diskonto merupakan penghasilan dari pemegang warkat komersial yang akan direalisasi pada saat pelunasan warkat tersebut.
D. Investasi dalam Dana
Karena suatu keharusan atau sesuai dengan kontrak atau sukarela setiap tahun dapat menyisihkan suatu dana dalam jumlah tertentu untuk tujuan : pelunasan utang obligasi, saham preferen atau pembelian aktiva.
E. Investasi dalam Aktiva Lain-lain
Misalnya :
Investasi pada tanah atau bangunan.Penghasilan dari investasi tersebut ataupun keuntungan dari penjualan investasi tersebut merupakan penghasilan kena pajak.
Kamis, 24 Maret 2011
Soal Listening
Nama : Dwi Astuti
Kelas : 3EB06
NPM :20208396
1. (Man) : “Look at the low prices on these used television sets, something is fishy. Do you think so?”
(Woman) : “well, there have been a lot of robberies recently some of the stolen goods may hay landed up here”.
(3rd Voice) : “How do the people feed about the television set?”
a. They thinks they are over priced.
b. They think they have been stolen.
c. They think they are in pour working condition.
d. They think they should buy one.
Answer : A
2. (Man) : “ Isn’t that a replica of one if colombus’ship?”
(Woman) : “yes, i believe so, and over these you can see some very valuable paintings, but those areas are roped off to public. We can’t ever even take photograph?”
(3rd Voice) : where did this convesation probably occur?”
a. In a museum
b. In a park
c. In a library
d. In an art store
Answer : D
3. (woman) : “ you’re going to chicago tomorrow, aren’t you?”
(man) : “ yes. I thought i’d fly, but then decided that taking a bus would be cheaper than driving or flying.”
(3rd voice) : How will the man get to chicago?”
a. By plan
b. By bus
c. By car
d. By train
Answer : B
4. (woman) : “every time isee yoou. Bob, you are wearing a different tie.”
(man) : “that’s because i have one for every day of the week.”
(3rd voice) : “How many ties does the man have?”
a. 2
b. 5
c. 7
d. 9
Answer : B
5. (woman) : “how much is the box of candy
(man) : “let’s see, the two-pound box is five dollars you’re holding a three pound box. So it’s two dollars more.”
(3rd voice) : “How much will be box of candy cost the woman?”
a. Two dollars
b. Five dollars
c. Three dollars
d. Seven dollars
Answer : D
6. (man) : “ i haven’t read the newspaper yet. When you’re finished may i see it?”
(woman) : “ i’ll give it in you right now. I have to check on dinner anyway?”
(3rd voice) : “what is the woman doing besides reading the newspaper?”
a. Cookinh
b. Eating dinner
c. Writing a check
d. Getting dressed
Answer : A
7. (man) : “ i hear you made the highest grade in the class on the exam. I made only ten point less than you, but my grade was a C”.
(woman) : “ All i know is that made 95 and professor Jones gave me an A”.
(3rd Voice) : “ what did the boy make on the exam?”
a. 95
b. 75
c. 85
d. 65
Answer : C
8. (man) : “ i’d like to buy a ten dollar ticket to Friday’s concert”.
(woman) : “that’ll put on the floor. The ticket in the lower balcony are five dollars with the uppers balcony seats are two fifty.”
(3rd Voice) : “ what is the man’s ticket for?”
a. A play
b. A movie
c. A lecture
d. A concert
Answer : D
9. (man) : “ Have you finished your tern paper? I handed mine in last Friday.”
(woman) : “ i finished typing mine at three o’clock this morning. I have to submit it by noon today.”
(3rd voice) : “when must the girl turn in her term paper?”
a. By one o’clock
b. By two o’clock
c. By three o’clock
d. By twelve o’clock
Answer :D
10. (man) : “ i think i’ll order the chocolate cake. I know it’s rich, but i didn’t eat lunch earlier today.”
(woman) : “ No desert for me. I can hardly get into my clothes it is.”
(3rd Voice) : “ why won’t the woman order dessert?”
a. She is full
b. She doesn’t won’t to gain weight
c. She thinks the dessert will be too rich for her
d. She is afraid of dropping the dessert on her clothes
Answer :B
NOTES :
* Soal semua terdapat pada buku Cara Mudah Menguasai TOEFL
* jawaban dibuat oleh penulis blog sendiri (maaf kalau ada kesalahan dalam pengisian jawaban karena masih dalam proses bealajar).
Refrensi Buku : Cara Mudah Menguasai TOEFL, Drs. vincent Darna, M.Pd.2006
Kelas : 3EB06
NPM :20208396
1. (Man) : “Look at the low prices on these used television sets, something is fishy. Do you think so?”
(Woman) : “well, there have been a lot of robberies recently some of the stolen goods may hay landed up here”.
(3rd Voice) : “How do the people feed about the television set?”
a. They thinks they are over priced.
b. They think they have been stolen.
c. They think they are in pour working condition.
d. They think they should buy one.
Answer : A
2. (Man) : “ Isn’t that a replica of one if colombus’ship?”
(Woman) : “yes, i believe so, and over these you can see some very valuable paintings, but those areas are roped off to public. We can’t ever even take photograph?”
(3rd Voice) : where did this convesation probably occur?”
a. In a museum
b. In a park
c. In a library
d. In an art store
Answer : D
3. (woman) : “ you’re going to chicago tomorrow, aren’t you?”
(man) : “ yes. I thought i’d fly, but then decided that taking a bus would be cheaper than driving or flying.”
(3rd voice) : How will the man get to chicago?”
a. By plan
b. By bus
c. By car
d. By train
Answer : B
4. (woman) : “every time isee yoou. Bob, you are wearing a different tie.”
(man) : “that’s because i have one for every day of the week.”
(3rd voice) : “How many ties does the man have?”
a. 2
b. 5
c. 7
d. 9
Answer : B
5. (woman) : “how much is the box of candy
(man) : “let’s see, the two-pound box is five dollars you’re holding a three pound box. So it’s two dollars more.”
(3rd voice) : “How much will be box of candy cost the woman?”
a. Two dollars
b. Five dollars
c. Three dollars
d. Seven dollars
Answer : D
6. (man) : “ i haven’t read the newspaper yet. When you’re finished may i see it?”
(woman) : “ i’ll give it in you right now. I have to check on dinner anyway?”
(3rd voice) : “what is the woman doing besides reading the newspaper?”
a. Cookinh
b. Eating dinner
c. Writing a check
d. Getting dressed
Answer : A
7. (man) : “ i hear you made the highest grade in the class on the exam. I made only ten point less than you, but my grade was a C”.
(woman) : “ All i know is that made 95 and professor Jones gave me an A”.
(3rd Voice) : “ what did the boy make on the exam?”
a. 95
b. 75
c. 85
d. 65
Answer : C
8. (man) : “ i’d like to buy a ten dollar ticket to Friday’s concert”.
(woman) : “that’ll put on the floor. The ticket in the lower balcony are five dollars with the uppers balcony seats are two fifty.”
(3rd Voice) : “ what is the man’s ticket for?”
a. A play
b. A movie
c. A lecture
d. A concert
Answer : D
9. (man) : “ Have you finished your tern paper? I handed mine in last Friday.”
(woman) : “ i finished typing mine at three o’clock this morning. I have to submit it by noon today.”
(3rd voice) : “when must the girl turn in her term paper?”
a. By one o’clock
b. By two o’clock
c. By three o’clock
d. By twelve o’clock
Answer :D
10. (man) : “ i think i’ll order the chocolate cake. I know it’s rich, but i didn’t eat lunch earlier today.”
(woman) : “ No desert for me. I can hardly get into my clothes it is.”
(3rd Voice) : “ why won’t the woman order dessert?”
a. She is full
b. She doesn’t won’t to gain weight
c. She thinks the dessert will be too rich for her
d. She is afraid of dropping the dessert on her clothes
Answer :B
NOTES :
* Soal semua terdapat pada buku Cara Mudah Menguasai TOEFL
* jawaban dibuat oleh penulis blog sendiri (maaf kalau ada kesalahan dalam pengisian jawaban karena masih dalam proses bealajar).
Refrensi Buku : Cara Mudah Menguasai TOEFL, Drs. vincent Darna, M.Pd.2006
Selasa, 01 Maret 2011
soal-soal toefl
Once upon a time, on the north coast of Sumatra lived a poor woman and his son. The boy was called Malin Kundang. They didn’t earn much as fishing was their only source of income. Malin Kundang grew up as a skillful young boy. He always helps his mother to earn some money. However, as they were only fisherman’s helper, they still lived in poverty. “Mother, what if I sail overseas?” asked Malin Kundang one day to his mother. Her mother didn’t agree but Malin Kundang had made up his mind. “Mother, if I stay here, I’ll always be a poor man. I want to be a successful person,” urged Malin kundang. His mother wiped her tears, “If you really want to go, I can’t stop you. I could only pray to God for you to gain success in life,” said his mother wisely. “But, promise me, you’ll come home.”
In the next morning, Malin Kundang was ready to go. Three days ago, he met one of the successful ship’s crew. Malin was offered to join him. “Take a good care of yourself, son,” said Malin Kundang’s mother as she gave him some food supplies. “Yes, Mother,” Malin Kundang said. “You too have to take a good care of yourself. I’ll keep in touch with you,” he continued before kissing his mother’s hand. Before Malin stepped onto the ship, Malin’s mother hugged him tight as if she didn’t want to let him go.
It had been three months since Malin Kundang left his mother. As his mother had predicted before, he hadn’t contacted her yet. Every morning, she stood on the pier. She wished to see the ship that brought Malin kundang home. Every day and night, she prayed to the God for her son’s safety. There was so much prayer that had been said due to her deep love for Malin Kundang. Even though it’s been a year she had not heard any news from Malin Kundang, she kept waiting and praying for him.
After several years waiting without any news, Malin Kundang’s mother was suddenly surprised by the arrival of a big ship in the pier where she usually stood to wait for her son. When the ship finally pulled over, Malin Kundang’s mother saw a man who looked wealthy stepping down a ladder along with a beautiful woman. She could not be wrong. Her blurry eyes still easily recognized him. The man was Malin Kundang, her son.
Malin Kundang’s mother quickly went to see her beloved son. “Malin, you’re back, son!” said Malin Kundang’s mother and without hesitation, she came running to hug Malin Kundang, “I miss you so much.” But, Malin Kundang didn’t show any respond. He was ashamed to admit his own mother in front of his beautiful wife. “You’re not my Mother. I don’t know you. My mother would never wear such ragged and ugly clothes,” said Malin Kundang as he release his mother embrace.
Malin Kundang’s mother take a step back, “Malin…You don’t recognize me? I’m your mother!” she said sadly. Malin Kundang’s face was as cold as ice. “Guard, take this old women out of here,” Malin Kundang ordered his bodyguard. “Give her some money so she won’t disturb me again!” Malin Kundang’s mother cried as she was dragged by the bodyguard, ”Malin... my son. Why do you treat your own mother like this?”
Malin Kundang ignored his mother and ordered the ship crews to set sail. Malin Kundang’s mother sat alone in the pier. Her heart was so hurt, she cried and cried. “Dear God, if he isn’t my son, please let him have a save journey. But if he is, I cursed him to become a stone,” she prayed to the God.
In the quiet sea, suddenly the wind blew so hard and a thunderstorm came. Malin Kundang’s huge ship was wrecked. He was thrown by the wave out of his ship, and fell on a small island. Suddenly, his whole body turned into stone. He was punished for not admitting his own mother.***
reading
( no. 1 - 2 )
1. Malin kundang is a rebellious child to his mother.
(Present tense)
a. Sinful
b. Kindly
c. Insane
d. Liar
answer : a. sinful
2. Malin Kundang requested permission from his mother. (past tense)
because he will to be voyage with ship
( future tense )
a. sail
b. blow
c. driven
d. rush
answer : a. sail
3. riska : " every time, i saw you at school you always wear diffrent shoes". (past tens )
gama : " i always diffrent shoes every day of the week ". (present tense)
how many ties does gama have ? (
a. 6
b. 5
c. 4
d. 7
answer : b. 5
4. have you been waiting for me since the early months of 2011 year (present perfect continuous tense)
a. february
b. january
c. march
d. april
answer : b
5. Had she been wathcing the sinetron program when i finished my dinner? (past perfect continuous tense). what tools are used to watching ?
a. watching radio
b. watching tv
c. watching opera
d. watching cinema
answer : b
6. Mr. Azis is a teacher (present tense). he loved to eat bread in the morning (past tense). and this morning he is late to come at the school (present tense). Has he eaten his bread (present prefect tense )?
a. he has not eaten his bread
b. he has eaten his bread
c. he has eaten his sandwich
d. he hasn't eaten his sandwich
answer : a
7. Will you be at home this afternoon? (present future tense)
a. i was staying at home this afternoon (past continous tense)
b. i have been at home this afternoon (present perfect tense)
c. i had been at home this afternoon (past perfect tense)
d. i will be at home this afternoon (present perfect tense)
answer : d
8. Shall we go to solo tomorrow? (present future tense)
a. we were going to solo tomorrow (past continous tense)
b. we have gone to solo tomorrow (present perfect tense)
c. we have been going to solo tomorrow (present perfect continous tense)
d. we shall go to solo tomorrow (present future tense)
answer : d
9. Had he studied english for a year when i began it ? (past perfect tense)
a. he has studied english for a year when i began it (present perfect tense)
b. he has been studying english for a year when i began it (present perfect continous tense)
c. he had been studying for a year when i began it (past perfect continous tense)
d. he had studied english for a year when i began it (past perfect tense)
answer : d
10. Had she been at home a long time ? (past perfect tense)
a. she had been staying at home a long time ( past perfect continous tense)
b. she will be staying at home a long time (future continous tense)
c. she should be staying at home a long time (past future continous tense)
d. she had been at home a llong time (past perfect tense)
answer : d
11. ....did you go last week ? (past tense)
a. where
b. when
c. whom
d. what
answer : d
12.....were you born? (past continous tense)
a. which
b. who
c. when
d. what
answer : c
13. i don't know...? (present tense)
a. where he live
b. how she come
c. where she works
d. where she does live
answer : d
14. lina and i ...at this time
a. am studying (present tense)
b. studied (past tense)
c. will be swimming (present future tense)
d. have studied (present perfect tense)
answer :a
15. linda is ...than maria
a. very smart
b. taller
c. s bit tall
d. short
answer : b
Problems With Pronous
16. Incorrect : My father approves of me studying in the united states
Correct : My father approves of my studying in the united states
17. Incorrect : The doctor insisted on she taking aleave of absence
Correct : The doctor insisted on her taking a leave of absence
18. Incorrect : He is suprised by you having to pay for the accident
Correct : He is suprised by your having to pay for the accident
19. Incorrect : We don't understand why you object with us to him coming
Correct : We don't understand why you object with us to his coming
Pronouns Which refer to person
20. Incorrect : I asked him who he was calling
Correct : I asked him whom he was calling
21. Incorrect : I know the candidate whom was elected
Correct : I know the candidate who was elected
22. Incorrect : He didn't know who he would take to party
correct : He didn't know whom he would take a party
23. Incorrect : Among we men, it was he who always acted as interperter
Correct : Among us men, it was he who always acted as interperter
24. Incorrect : Just between you and i, this isn't a very good prive
Correct : Just between you and me, this isn't very good prive
25. Incorrect : Of those who graduated with betty and he, Ellen is the only one who has found a good job him.
Correct : Of those who graduated with bett and him, ellen is the only one who has found a good job him.
In the next morning, Malin Kundang was ready to go. Three days ago, he met one of the successful ship’s crew. Malin was offered to join him. “Take a good care of yourself, son,” said Malin Kundang’s mother as she gave him some food supplies. “Yes, Mother,” Malin Kundang said. “You too have to take a good care of yourself. I’ll keep in touch with you,” he continued before kissing his mother’s hand. Before Malin stepped onto the ship, Malin’s mother hugged him tight as if she didn’t want to let him go.
It had been three months since Malin Kundang left his mother. As his mother had predicted before, he hadn’t contacted her yet. Every morning, she stood on the pier. She wished to see the ship that brought Malin kundang home. Every day and night, she prayed to the God for her son’s safety. There was so much prayer that had been said due to her deep love for Malin Kundang. Even though it’s been a year she had not heard any news from Malin Kundang, she kept waiting and praying for him.
After several years waiting without any news, Malin Kundang’s mother was suddenly surprised by the arrival of a big ship in the pier where she usually stood to wait for her son. When the ship finally pulled over, Malin Kundang’s mother saw a man who looked wealthy stepping down a ladder along with a beautiful woman. She could not be wrong. Her blurry eyes still easily recognized him. The man was Malin Kundang, her son.
Malin Kundang’s mother quickly went to see her beloved son. “Malin, you’re back, son!” said Malin Kundang’s mother and without hesitation, she came running to hug Malin Kundang, “I miss you so much.” But, Malin Kundang didn’t show any respond. He was ashamed to admit his own mother in front of his beautiful wife. “You’re not my Mother. I don’t know you. My mother would never wear such ragged and ugly clothes,” said Malin Kundang as he release his mother embrace.
Malin Kundang’s mother take a step back, “Malin…You don’t recognize me? I’m your mother!” she said sadly. Malin Kundang’s face was as cold as ice. “Guard, take this old women out of here,” Malin Kundang ordered his bodyguard. “Give her some money so she won’t disturb me again!” Malin Kundang’s mother cried as she was dragged by the bodyguard, ”Malin... my son. Why do you treat your own mother like this?”
Malin Kundang ignored his mother and ordered the ship crews to set sail. Malin Kundang’s mother sat alone in the pier. Her heart was so hurt, she cried and cried. “Dear God, if he isn’t my son, please let him have a save journey. But if he is, I cursed him to become a stone,” she prayed to the God.
In the quiet sea, suddenly the wind blew so hard and a thunderstorm came. Malin Kundang’s huge ship was wrecked. He was thrown by the wave out of his ship, and fell on a small island. Suddenly, his whole body turned into stone. He was punished for not admitting his own mother.***
reading
( no. 1 - 2 )
1. Malin kundang is a rebellious child to his mother.
(Present tense)
a. Sinful
b. Kindly
c. Insane
d. Liar
answer : a. sinful
2. Malin Kundang requested permission from his mother. (past tense)
because he will to be voyage with ship
( future tense )
a. sail
b. blow
c. driven
d. rush
answer : a. sail
3. riska : " every time, i saw you at school you always wear diffrent shoes". (past tens )
gama : " i always diffrent shoes every day of the week ". (present tense)
how many ties does gama have ? (
a. 6
b. 5
c. 4
d. 7
answer : b. 5
4. have you been waiting for me since the early months of 2011 year (present perfect continuous tense)
a. february
b. january
c. march
d. april
answer : b
5. Had she been wathcing the sinetron program when i finished my dinner? (past perfect continuous tense). what tools are used to watching ?
a. watching radio
b. watching tv
c. watching opera
d. watching cinema
answer : b
6. Mr. Azis is a teacher (present tense). he loved to eat bread in the morning (past tense). and this morning he is late to come at the school (present tense). Has he eaten his bread (present prefect tense )?
a. he has not eaten his bread
b. he has eaten his bread
c. he has eaten his sandwich
d. he hasn't eaten his sandwich
answer : a
7. Will you be at home this afternoon? (present future tense)
a. i was staying at home this afternoon (past continous tense)
b. i have been at home this afternoon (present perfect tense)
c. i had been at home this afternoon (past perfect tense)
d. i will be at home this afternoon (present perfect tense)
answer : d
8. Shall we go to solo tomorrow? (present future tense)
a. we were going to solo tomorrow (past continous tense)
b. we have gone to solo tomorrow (present perfect tense)
c. we have been going to solo tomorrow (present perfect continous tense)
d. we shall go to solo tomorrow (present future tense)
answer : d
9. Had he studied english for a year when i began it ? (past perfect tense)
a. he has studied english for a year when i began it (present perfect tense)
b. he has been studying english for a year when i began it (present perfect continous tense)
c. he had been studying for a year when i began it (past perfect continous tense)
d. he had studied english for a year when i began it (past perfect tense)
answer : d
10. Had she been at home a long time ? (past perfect tense)
a. she had been staying at home a long time ( past perfect continous tense)
b. she will be staying at home a long time (future continous tense)
c. she should be staying at home a long time (past future continous tense)
d. she had been at home a llong time (past perfect tense)
answer : d
11. ....did you go last week ? (past tense)
a. where
b. when
c. whom
d. what
answer : d
12.....were you born? (past continous tense)
a. which
b. who
c. when
d. what
answer : c
13. i don't know...? (present tense)
a. where he live
b. how she come
c. where she works
d. where she does live
answer : d
14. lina and i ...at this time
a. am studying (present tense)
b. studied (past tense)
c. will be swimming (present future tense)
d. have studied (present perfect tense)
answer :a
15. linda is ...than maria
a. very smart
b. taller
c. s bit tall
d. short
answer : b
Problems With Pronous
16. Incorrect : My father approves of me studying in the united states
Correct : My father approves of my studying in the united states
17. Incorrect : The doctor insisted on she taking aleave of absence
Correct : The doctor insisted on her taking a leave of absence
18. Incorrect : He is suprised by you having to pay for the accident
Correct : He is suprised by your having to pay for the accident
19. Incorrect : We don't understand why you object with us to him coming
Correct : We don't understand why you object with us to his coming
Pronouns Which refer to person
20. Incorrect : I asked him who he was calling
Correct : I asked him whom he was calling
21. Incorrect : I know the candidate whom was elected
Correct : I know the candidate who was elected
22. Incorrect : He didn't know who he would take to party
correct : He didn't know whom he would take a party
23. Incorrect : Among we men, it was he who always acted as interperter
Correct : Among us men, it was he who always acted as interperter
24. Incorrect : Just between you and i, this isn't a very good prive
Correct : Just between you and me, this isn't very good prive
25. Incorrect : Of those who graduated with betty and he, Ellen is the only one who has found a good job him.
Correct : Of those who graduated with bett and him, ellen is the only one who has found a good job him.
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