KEUANGAN REPUBLIK INDONESIA
PENDIDIKAN DAN LATIHAN KEUANGAN
– PROGRAM PENDIDIKAN PEMBANTU AKUNTAN
: BAHASA INGGRIS
: SENIN, 13 NOPEMBER 2000
: 2 JAM
KELAS : PBB I
: Ir. SUCIANA W, MPd
Dra. GIETA SUFI ABSARI
types of tax shelters can also generate ordinary deductions and
capital gains upon disposisiton. Real estate investments can still
produce losses during the early years (but there are transitional
rules limiting construction period deduction except for low-cost
housing) ang a gain on sale will be treated as capital gains after
first recapturing certain depreciation in excess of straigh-line
depreciation. On oil and gas investment will throw off larger
deductions in the first year, but under the new rules gainon a
subsequent sale will be treated as ordinary income to the extend
of excess intangible drilling expenses. Investing in a breeder
cattle program for a period of approximately five years will also
result in ordinary deductions in the early years and capital gains
primarily from the sale of cattle born after commencement of the
cattle breeder program. One of the benefits of tax shelters is
thet income generally will be deferred for a longer period of time
than through the use of securities or commodities. The economic
risks involved, the costs of entering into the transaction, and
the capital requirement must also be considered before a decision
is reach as to the best type of investment to accomplish the
desire economic and tax goals.
Answer the following questions based on the text ! (Please use
complete long answer)
What is the main idea of the paragraph above ?
Mention the exception the rule for housing investment
explained in the paragraph ?
Why the larger deductions of the oil and gas investment
could tolerated ?
How could the tax shelter help the investor as well as the
Give the best title for the paragraph above ?
Make these sentences passive and omit the agent phrase in the same
way as in the example.
based the economic system on Marx
economic system was based on Marx
provided all the necessary goods and services.
will supply all the essential commodities
farmer undertook the work last week, and has just finished it
men satisfied the economist that they would do the work
economists describrd the whole economic system in a strictly
economic system affected the people’s lives in many ways
studied the supply of both essential and non-essential
people enjoy a strong economy in that country
citizens exercise a considerable amount of economic freedom
must obey the law
Write one paragraph consisting of 10-15 sentences. Use modal
voice to create