UNIVERSITAS ISLAM RIAU

FAKULTAS EKONOMI DAN BISNIS

Jl. Kaharuddin Nasution KM. 11 No. 113 Perhentian Marpoyan, Pekanbaru

PANITIA UJIAN SEMESTER GANJIL TA. 2021/2022

Mata Kuliah : Bahasa Inggris
Hari/Tanggal : Kamis/ 20/01/2022
Dosen : Dr. Hj. Syofianis Ismail, M. Ed.
Jurusan/Semester/Kelas : Akutansi/1/A
Waktu : 60 minutes
Sifat Ujian : Daring

Petunjuk Umum
1.Berdoalah sebelum mengerjakan ujian.
2.Tulislah nama dan NPM anda pada lembar jawaban.
3. Bacalah soal dengan teliti dan periksalah lembar jawaban sebelum mengirimkannya.
4.Mencontek akan menyebabkan ujian anda dibatalkan.
Soal:

1. Writing : Al-Qur’an: Please read the following translation verses of Surah Al Kahfi
( Verses 10-12) and write down the message of each verse (10 points)

Verse 10 : [Mention] when the youths retreated to the cave and said, "Our Lord, grant us
from Yourself mercy and prepare for us from our affair right guidance."
Verse 11 : So We cast [a cover of sleep] over their ears within the cave for a number of
years..
Verse 12 : Then We awakened them that We might show which of the two factions was
most precise in calculating what [extent] they had remained in time.

Verse 10 :

Verse 11 :

Verse 12 :
2. Vocabulary: Introduction to Accounting (20 points)
Make a list of 10 different types of job you know about in accounting.

Jobs in Accounting: 1. Bookkeeper 2.

Accountant 3….
 3. READING

Answer all the questions about the information in a passage on the basis of what is stated or implied
by choosing and blackening A,B,C, and D on Your test paper! ( A)

Questions 1-10 (25%)

Interest is the sum charged for borrowing money for a fixed period of time. Principal is the
term used for the money that is borrowed, and the rate of interest is the percent per year of the
principal charged for its use. Most of the profits for a bank are derived from the interest that they
charge for the use of their own or their depositor’s money.
All problems interest may be solved by using one general equation that may be stated as
follows:
Interest = Principal x Rate x Time

Any one of the four quantities—that is, interest, principal, rate, or time—may be found
when the other three are known. The time is expressed in years. The rate is expressed as decimal
fraction. Thus, 6 percent interest means six cents charged for the use of $1 of principal borrowed
for one year. Although the time may be less than, equal to, or greater than one year, most
applications for loans are for periods of less than one year. For purposes of computing interest
for short periods, the commercial year or 360 days is commonly used, but when large sums of
money are involved, exact interest is computed on the basis of 365 days.

1. With what topic is this passage primarily 6. Which of the following would be a correct
concerned? expression of an interest rate as stated in the
(A) Profits equation for computing interest?
(B) Rate (A) Four
(C) Interest (B) .04
(D) Principal (C) 4
2. The word “sum” in line 1 could best be (D) 4/100
replaced by 7. Most applications for loans are for
(A) amount (A) one year
(B) institution (B) less than one year
(C) customer (C) more than one year
(D) formula (D) 360 days
3. The word “fixed” in line 1 is closest 8. The word “periods” in line 12 refers to
meaning to (A) time
(B) loans
(A) principal
(C) applications
(B) percent (D) interest
(C) rate 9. A commercial year is used to compute
(D) interest (A) exact interest
4. The word “its” in line 3 refers to (B) interest on large sums of money
(A) principal (C) interest on a large principal
(B) percent (D) interest for short periods of time
(C) rate
(D) interest 10. Which of the following is the best
5. At 4 percent interest for the use of $1 definition of interest?
principal, how much would one pay? (A) Money borrowed
 (A) Six cents per year (B) Rate x Time
(B) Twenty-five cents per year (C) A fee paid for the use of money
(C) Four cents per year (D) The number of years a bank allows a
(D) One cent per year borrower in order to repay a loan

4. Fill in the gaps in the definitions with words from the box below. Here some jobs and
definition. (20)

Studying, specializing, for inspecting its account, processing the records,, to inspect its
account

a) Bookkeeper
Administrative staff responcible for __________________1 of business’s financial activities
b) Tax accountant
An accountant ________________2 in a company’s tax affairs.
c) Internal auditors
Employees of a company who are responsible ______________________3
d) Trainee accountants
Accountants who are______________________4 for professional examinations
e) External auditors
People employed by an outside firm of accountants and hired by a company_________ 5

5. Reading and Grammar: (25 points)

Read this example of an extract from an independent auditors’ report in the U.S.A.
Answer the questions. Then determine the tenses of 6 senteces with green highlight.

To Share Owners and Board of Directors of Megatrap Corp

We have audited the accompanying statement of financial position of Megatrap Corp 1 and
consolidated affiliates as of December 31, 2007 and 2006, and the statements of earnings, changes in
share owners’ equity and cash flows for each of the years in the three-year period ended December 31,
2007. These consolidated financial statements are responsibility of the Company’s management 2. We
have to express an opinion on these consolidated financial statements based on our audits. 3

We conducted our audits in accordance with auditing standards generally accepted in the United
States of America.4 Under these standards we have to plan and perform the audit to obtain reasonable
assurance that the financial statements do not have any material misstatement. We examined on a test
basis the evidence supporting the figure and disclosure in the financial statements. We also assessed the
accounting principles used and significant estimate made by management and we evaluated the
presentation of the statement.
 In our opinion, the aforementioned financial statement presented fairly in all material respects 5, the
financial position of Megatrap Corp and consolidated affiliates at December31,2007 and 2006, and the
result of their operation and their cash flows for each if the year in the three-year period ended December
31, 2007, in conformity with accounting principles generally accepted in the United Stated of America 6

Questions
1. According to the report, an audit does several things. What is mentioned?
2. What documents did the auditors look at?
3. In what ways in this report different to those used in your country?
4. What are the tenses used in the text above?
5. Write the example of the sentence for each tense you found in the text!

Dibuat oleh Diperiksa oleh Disetujui oleh

Dosen Pengampu: Koordinator: Ketua Prodi: Akutansi

Dr. Hj. Syofianis Ismail, M. Ed. Shalawati, M.A. TESOL Dr. Siska, SE., MSi., Ak.

ANSWER SHEET OF SEMESTER TEST

BISMILLAHIRRAHMANIRRAHIM
 NAME: Sonia Auliani NIM: 215310454 Class: Accounting/A

1. Al- Qur’an (15 points)

Verse 1: don’t worship other than allah because only allah can u help use in everything

Verse 2: for those belive in allah,allah will guide him

Verse 3: allah will cam your heart if you art reastless and will be given lots of mercy if you
just surrender to him

2. Vocabulary Jobs in Accounting: (20 points)

2.1. bookeper 2. 2. Finance manager
2.3. accountant 2.4. teller 2.5. staff accountant
2.6. controller 2.7. tax accountant 2.8. chief financial
2.9. internal auditor 2.10. government accountant
3. Reading
1. A B C D 2. A B C D
3. A B C D 4. A B C D
5. A B C D 6. A B C D
7. A B C D 8. A B C D
9. A B C D 10. A B C D

4. Fill in the Gaps (20 points)

a)1 processing the record
b)2 specializing
c)3 for inspecting its accountant
studying
d)4
e)5 to inspect is account

5.Reading and Grammar : (15 points)

a. the accompanying statement of financial position of Megatrap Corp 1 and
consolidated affiliatesas of December 31, 2007 and 2006, and the statements of
earnings.
b. Auditors look at accompanying statement of financial position, the statements of
earnings, changes in share owners' equity and cash flows In our country auditors
also look at this documents and besides it can be constituent instruments, tax
records, primary documents and last year’s audit reports
c. the accounting principles used by indonesia are different from america’s
d. present tense
e. -We have audited the accompanying statement of financial position of Megatrap
Corp
-These consolidated financial statements are responsibility of the Company’s management.

-We have to express an opinion on these consolidated financial statements based on our
audits.
 -We conducted our audits in accordance with auditing standards generally accepted in the
United States of America
-In our opinion, the aforementioned financial statement presented fairly in all material
respects
5.1 Grammar Tenses: (10 points)
f. Past tense
g. Present tense
h. Future tense
i. Perfect tense
j. Perfect tense
k. Present tense
Write your own sentences by using : 1. Present Tense , Past Tense, Future Tense and Perfect Tense

ALHAMDULILLAH HIRRABIL ALAMIN