Tugas Translate #Bahasa Inggris Bisnis

Paragraph 1, Pemeriksaan Akuntansi 2, Hal. 34

                Audit terhadap siklus pendapatan mencakup dua pendekatan yaitu pengujian kepatuhan dan pengujian subtansi. Pengujian kepatuhan bertujuan untuk memahami struktur pengendalian intern terhadap siklus penjualan, yang selanjutnya digunakan sebagai dasar pengujian subtansi. Pengujian subtansi dimaksudkan untuk melakukan verifikasi terhadap kelayakan jumlah rupiah serta kesesuaian penyajiannya dengan prinsip akuntansi yang lazim diterapkan di Indonesia. Kedua pendekatan ini sangat berbeda dalam implementasinya, sehingga program audit untuk kedua pendekatan tersebut juga sangat berbeda. Dalam bab ini, sistem penjualan tunai tidak dibahas mengingat keterbatasan ruang lingkup pembahasan. Dengan demikian penulisan hanya  membahas salah satu aspek yaitu sistem penjualan kredit saja. Sistem penjualan kredit menjadi materi bahasan dengan pertimbangan sebagian besar perusahaan menggunakan mekanisme penjualan kredit. Pembaca buku ini dipersilahkan untuk lebih teliti dalam mengadaptasi audit  terhadap sistem penjualan kredit dalam rangka audit terhadap sistem penjualan tunai yang ada pada department store, pasar swalayan dan lain-lain.

Translate to Simple Tenses

Paragraph 1, Auditing 2, Page 34

                Audit of the sales cycle includes two approaches, that is compliance testing and test substance. Compliance testing intends to understand the structure of internal control of the sales cycle, which is then uses as the basis of the test substance. The test substance means to verify the feasibility of the amount of rupiahs as well as the suitability of the presentation with the usual accounting principles applied in Indonesia. Both of these approaches are very different in their implementation, so that the audit program for the two approaches is also very different. In this chapter, cash sales system is not explains in view of the limited scope of the discussion. Thus writing only discusses one aspect of the system of credit sales only. The system of credit sales be a matter of discussion with consideration of most companies uses credit sales mechanism.  Readers of this book are welcome to be more careful in adapting audits of credit sales system in order to audit the existing system of cash sales at department stores, supermarkets and others.

Translate to Past Tenses

Paragraph 1, Auditing 2, Page 34

                Audit of the sales cycle includes two approaches, that is compliance testing and test substance. Compliance testing is intended to understand the structure of internal control of the sales cycle, which is then used as the basis of the test substance. The test substance is intended to verify the feasibility of the amount of rupiahs as well as the suitability of the presentation with the usual accounting principles applied in Indonesia. Both of these approaches are very different in their implementation, so that the audit program for the two approaches is also very different. In this chapter, cash sales system is not explained in view of the limited scope of the discussion. Thus writing only discussed one aspect of the system of credit sales only. The system of credit sales be a matter of discussion with consideration of most companies used credit sales mechanism.  Readers of this book are welcome to be more careful in adapting audits of credit sales system in order to audit the existing system of cash sales at department stores, supermarkets and others.