Agama Islam | Bahasa Indonesia | Kewiraan | Ekonomi Mikro | PIH/PTHI | Pancasila | Pengantar Bisnis

Tek Bang | Penilaian I | Mtk Bisnis | Pengantar Akuntansi | Bahasa Inggris | Pengantar Pajak

DEPARTEMEN KEUANGAN REPUBLIK INDONESIA

BADAN PENDIDIKAN DAN LATIHAN KEUANGAN

STAN – PROGRAM PENDIDIKAN PEMBANTU AKUNTAN

UJIAN TENGAH SEMESTER

TAHUN AKADEMIK 2000/2001

MATA UJIAN         : BAHASA INGGRIS

HARI/TANGGAL    : SENIN, 13 NOPEMBER 2000

WAKTU                    : 2 JAM

KELAS                       : PBB I

DOSEN                       : Ir. SUCIANA W, MPd

                                       Dra. GIETA SUFI ABSARI

Certain 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.

I. Answer the following questions based on the text ! (Please use complete long answer)

1.        What is the main idea of the paragraph above ?

2.        Mention the exception the rule for housing investment explained in the paragraph ?

3.        Why the larger deductions of the oil and gas investment could tolerated ?

4.        How could the tax shelter help the investor as well as the government ?

5.        Give the best title for the paragraph above ?

II. Make these sentences passive and omit the agent phrase in the same way as in the example.

EXAMPLE

They based the economic system on Marx

The economic system was based on Marx

1. They provided all the necessary goods and services.

2. He will supply all the essential commodities

3. The farmer undertook the work last week, and has just finished it

4. The men satisfied the economist that they would do the work rapidly

5. The economists describrd the whole economic system in a strictly way

6. The economic system affected the people’s lives in many ways

7. They studied the supply of both essential and non-essential commodities

8. The people enjoy a strong economy in that country

9. The citizens exercise a considerable amount of economic freedom

10. They must obey the law

III. Write one paragraph consisting of 10-15 sentences. Use  modal and  passive  voice to  create   the

       paragraph