Perbandingan PSAK 21, 22, 23,24 dengan IFRS (IAS)

Softskill 1 Perbandingan PSAK dengan IFRS(IAS) from Awallin Oktavia

STRUCTURE AND WRITTEN EXPRESSION

 

The second section of the TOEFL test is the Structure and Written Expression section. This section consists of forty questions (some tests may be longer). You have twenty-five minutes to complete the forty questions in this section. There are two types of questions in the Structure and Written Expression section of the TOEFL test:

1.  Structure (questions 1-15) consists of fifteen sentences in which part of thesen-tence has been replaced with a blank. Each sentence is followed by fouranswer choices. You must choose the answer that completes the sentence in a grammatically correct way.

2. Written Expression (questions 16-40) consists of twenty-five sentences in which four words or groups of words have been underlined. You must choose the underlined word or group of words that is not correct.

GENERAL STRATEGIES

1.      Be familiar with the directions. The directions on every TOEFL test are the  same, so it is not necessary to spend time reading the directions carefully when you take the test You should be completely familiar with the directions before the day of the test.

2.      Begin with questions I through 15. Anticipate that questions I through 5 will be the easiest. Anticipate that questions 11 through 15 will be the most difficult Do not spend too much time on questions 11 through 15.There will be easier questions that come later.                                           

3.      Continue with questions 16 through 40. Anticipate that questions 16 through 20 will be the easiest. Anticipate that questions 36 through 40 will be the most difficult. Do not spend too much time on questions 36 through 40.

4.      If you have time, return to questions 11 through 15. You should spend

extra time on questions 11 through 15 only after you spend all the time that you want on the easier questions. .

5.      Never leave any answers blank on your answer sheet. Even if you are not sure of the correct response, you should answer each question.There is no penalty for guessing.

THE STRUCTURE QUESTIONS

In the TOEFL test, questions 1 through 15 of the Structure and Written Expression section test your knowledge of the correct structure of English sentences. The questions in this section are multiple-choice questions in which you must choose the letter of the answer that best completes the sentence

  

    Example

____is taking a trip to New York.

(A) They

(B) When

(C) The woman                                  

                                                (D) Her

In this example, you should notice immediately that the sentence has a verb (is taking), and that the verb needs a subject. Answers (B) and (D) are incorrect because when and her are not subjects. In answer (A), they is a subject, but they is plural and the verb is taking is singular. The correct answer is answer (C); the woman is a singular subject. You should therefore choose answer (C).

STRATEGIES FORTHE STRUCTURE QUESTIONS

1.      First study the sentence. Your purpose is to determine what is needed to

complete the sentence correctly.

2.      Then study each answer based on how well it completes the sentence.

Eliminate answers that do not complete the sentence correctly

3.      Do not try to eliminate incorrect answers by looking only at th

answers. The incorrect answers are generally correct by themselves.The incorrect answers are generally incorrect only when used to complete the sentence.

4.      Never leave any answers blank. Be sure to answer each question even if you are unsure of the correct response.

5.      Do not spend too much time on the Structure questions. Be sure to leave adequate time for the Written Expression questions.

The following skills will help you to implement these strategies in the Structure section of the TOEFL test.

SENTENCES WITH ONE CLAUSE

Some sentences in English have just one subject and verb, and it is very important for you to find the subject and verb in these sentences. In some sentences it is easy to find the subject and verb. However, certain structures, such as objects of prepositions, appositives, and participles, can cause confusion in locating the subject and verb because each of these structures can look like a subject or verb. The object of the preposition can be mistaken for a subject.

Therefore, you should be able to do the following in sentences with one subject and verb: (1) be sure the sentence has a subject and a verb, (2) be careful of objects of prepositions and appositives when you are looking for the subject, and (3) be careful of present participles and past participles when you are looking for the verb.

SKILL: BE SURE THE SENTENCE HAS A SUBJECT AND A VERB

You know that a sentence in English should have a subject and a verb. The most common types of problems that you will encounter in the Structure section of the TOEFL test have to do with subjects and verbs: perhaps the sentence is missing either the subject or the verb or both, or perhaps the sentence has an extra subject or verb.

Example 1:

_______ was backed up for miles on the freeway.

(A)  Yesterday

(B)   In the morning

(C)   Traffic

(D)  Cars

Jawaban yang tepat adalah (C) Traffic. Why?? karena kalimat tersebut belum mempunyai subject. (A) Yesterday dan (B) In the morning adalah kata keterangan waktu. Dan yang mengarah ke subject adalah (C) Traffic dan (D) Cars. Diantara 2 pilihan tersebut jawaban yang paling tepat adalah (C) Traffic, karena dalam kalimat itu terdapat tobe  (kata kerja bantu) was yang berarti bahwa subjectnya dalah tunggal (singular). Sedangkan Cars adalah subject jamak (plural).

                                   
                                    Example 2:

Engineers _______ for work on the new space program.

(A)  necessary   

(B)   are needed

(C)   hopefully

(D)  next month

Dalam kalimat tersebut belum terdapat verb (kata kerja). Untuk itu jawaban yang tepat adalah (B) are needed karena satu-satunya yang merupakan kata kerja.

                                   
                                    Example 3:

The boy _______ going to the movies with a friend.

(A)  he is

(B)   he always was

(C)   is relaxing

(D)  will be

boy adalah subject, going adalah bagian dari verb. untuk melengkapi verb tersebut jawaban yang cocok adalah (D) will be. Jawaban (A) dan (B) salah karena akan terdapat multiple subject yaitu he . (C) juga salah karena akan terdapat tambahan verb yaitu is relaxing.

Example 4:

Engineers____ for work on the new space program.

(A) necessary

(B) are needed

(C) hopefully

(D) next month

Contoh kalimat diatas memiliki subjek (engineers) tetapi tidak memiliki verb (to be). Jawaban (B) are needed merupakan jawaban yang paling tepat karena jawaban (A) necessary, (C) hopefully, dan (d) next month bukan merupakan verb (to be).

Example5:                                                                                                                               

 My  best friend always helpful with problems.                                      

(A)  Are
(B) Who

(C) Was
(D) Will
(E)  Is

Subject dari kalimat ini adalah My best friend, tapi tidak memiliki Verb. Jawaban yang paling cocok adalah (e) is, oleh karena itu kalimat yang benar seharusnya My best friend is always helpful and with problems.

Example 6:
The customer paying the clerk for the clothes.
(A) Is
(B) Want
(C) Can
(D) No
(E) Are

Kalimat diatas sudah memiliki Subject the customer dan part of verb paying.

Kalimat diatas membutuhkan tobe untuk menjadikannya complete verb, maka jawaban dari soal di atas adalah (a) is, karena kalimat yang benar seharusnya adalah The customer is paying the clerk for the clothes.

Example 7:
Mark Twain _____ the years after the Civil War the “Gilded Age.”
(A)called
(B)calling
(C he called
(D)hiscalls

Kalimat diatas sudah memiliki Subject yaitu Mark Twain, tapi belum memiliki

verb. Jawaban terbaik adalah (A) called karena kalimatnya berbetuk simple past.

Example 8:
8. My brother very smart

Kalimat di atas sudah memiliki subject tapi belum memiliki verb, kalimat

yang tepat adalah my brother is very smart.

             Example 9:                                                                                        

 Those futsal shoes _____ expensive
(A) is
(B) am
(C) are

(D  was

Kalimat yang tepat adalah Those futsal shoes are expensive, karena subjek those futsal shoes adalah jamak, maka kalimat memerlukan to be dalam bentuk plural.

            

 Example 10:            
The Borobudur temple ____ Magelang, Indonesia
(A) landmarks
(B) is a landmarked in
(C) is a landmark in
(D) is in a landmark

This sentence has a subject (boy) and has part of a verb (going); to be correct, some form of the verb be is needed to make the sentence complete. Answers (A) and (B) are incor-rect because the sentence already has a subject (boy) and does not need the extra subject he Answer (C) is incorrect because relaxing is an extra verb part that is unnecessary be-cause of going. Answer (D) is the best answer; will be together with going is a complete verb. The following chart oudines what you should remember about subjects and verbs:

                                                    SUBJECT AND VERBS 

A sentence in English must have at least one subject and one verb.

 SKILL: BE CAREFUL OF OBJECTS OF PREPOSITIONS

An object of a preposition is a noun or a pronoun that comes after a preposition, such as in, at, of, to, by, behind, on, and so on, to form a prepositional phrase. (After his exams) Tom will take a trip (by boat). This sentence contains two objects of prepositions. Exams is the object of the preposition after and boat is the object of the preposition by. An object of a preposition can cause confusion in the Structure section of the TOEFL test because it can be mistaken for the subject of a sentence.

Example

With his friend _____ found the movie theater.

(A) has

(B) he

(C) later

(D) when

In this example you should look first for the subject and the verb. You should notice the verb found and should also notice that there is no subject. Do not think that friend is the subject; friend is the object of the preposition with, and one noun cannot be both a subject and an object at the same time. Because a subject is needed in this sentence, answer (B), he, is the best answer. Answers (A), (C), and (D) are not correct because they cannot be subjects. The following chart outlines the key information that you should remember aboutobjects of prepositions:

EXERCISE 2: Each of the following sentences contains one or mor e prepositional phrases. Underline the subjects once and the verbs twice. Circle the prepositional phrases that come before the verb. The n indicate if the sentences are correct (C) or incorrect (I).

(1)    ___C___  The interviews (by radio broadcasters) were carried live by the station.

(2)    ___I___  (in the last possible moment)(before takeoff) took his seat in the

       airplane (kehilangan subjec)

(3)    ___C___ (At the neighborhood flower shop), flowers (in quantities of a dozen

  or a  half dozen) can be delivered (for free).            

(4)    ___C___The progressive reading methods (at this school) are given credit (for

  the  improved test scores).

(5)    ___I___ (For the last three years) (at various hospitals) (in the county) has been

    practicing medicine. (kehilangan subject)
(6) ___C___  (In the past) a career (in politics) was not considered acceptable in

   some circles.
(7) ___I___  Shopping (in the downtown area of the city) it has improved a lot (in

   recent years).
(8) ___C___ (At the building site) the carpenters (with the most experience)were

    given the most intricate work.
(9) ___I___  (For the fever and headache) took two aspirin tablets.(kehilangan

   subject)
(10) ___C__ The report (with complete documentation) was delivered (at the

    conference).

OBJECT OF PREPOSITIONS

 A preposition is followed by a noun or pronoun that is called an object of the   preposition. If a word is an object of a preposition, it is not the subject.

Example: Structure and Written Expression 

1.      A gene is a biological unit of information who directs the activity of a cell or organism during its lifetime.

Jawab        : (B) who

Keyword   : information

Who            which

Karena kata yang di terangkan adalah information (benda) maka relative pronoum yang digunakan seharusnya which bukan who. Who digunakan sebagai pengganti subyek untuk orang.

2.      The flowering of African American telent in literature, music, and art in the 1920’s in new York City became to know as the Harlem Renaissance.

Jawab        : (D) to know

Keyword   : became; as

To know      known

Maksud dari kalimat tersebut adalah “...  seni pada tahun 1920-an di kota New York menjadi dikenal sebagai ... “  kata dikenal menunjukkan pasif, dan posisinya bukan sebagai predikat utama, maka kata to know harus diubah menjadi known.

3.      The symptoms of pneumonia, a lung infection, include high fever, chest pain, breathing diffcult, and coughing.

Jawab         : (D) diffcult

Keyword    :  high fever; chest pain; coughing; and

Difficult              diffcuty

Kata / frasa / kluasa sebelum dan sesudah kata and harus setara, maka kata difficult (kata sifat) harus diganti dengan diffculty (kata benda) agar setara dengan kata high fever, chest pain, dan coughing.

4.      The rapid grow of Boston during the mid nineteenth century coincided with a large influx of European immigrants.

Jawab         : (A) grow

Keyword    : of

Grow            growth

Sebelum preposisi of harus berupa kata benda maka kata grow (kata kerja) harus diubah menjadi growth.

5.      In 1908 Olive Campbell started Writting down folk songs by rural people in the southern Appalachian mountains near hers home.

Jawab           : (D) hert

Keyword      : home

Hers              her

Posessive pronoun (hers) menunjukkankepemillikan yang tidak diikuti kata benda maka kata hers harus diganti dengan her(posessive adjective) karena pada soal sudah ada bendanya (home).

 6.      The thirteen stripes of the United States flag represent the original thirteen states of the Union, which they all were once colonies of Britain.

Jawab           : (D) they all

Keyword      : which

They all                -

Relative pronoun which sudah menggantikan frasa thirteen states maka frasa they all harus dihilangkan.

7.      In 1860, more as 90 percent of the people of Indiana lived rurai areas, with only a few cities having a population exceeding 10,000.

Jawab            : (A) as

Keyword       : more

As                  than

Kata more menunjukkan perbandingan “lebih” dan berpasangan dengan than maka kata as harus diganti dengan than.

8.      Gravitation keeps the Moon in orbit around Earth and the planets other of the solar system in orbit around the. Sun

Jawab          : (C) planets other

Keyword     : of

cPlanets other           other planets Sebelum preposisi of harus kata / frasa benda maka susunan yang benar adalah other planets karena planets merupakan bendanya.

9.      Photograph was revolutionized in 1831 by the introduction of the collodion process for making glass negatives.

Jawab            : (A) Photograph

Keyword        : was revolutionized

Photograph            photography

Konteks pada kalimat tersebut tidak sesuai. Hal yang berevolusi adalah ilmu fotografi buka fotonya maka kata photograph harus diganti dengan photograph.         

10.  After flax is washed, dry, beaten, and combed, fibers are obtained for use in making fabric.

Jawab           : (B) dry

Keyword      : washed; beaten; and combed

Dry             dried

Kata sebelum dan sesudah kata and harus setara maka kata dry harus diubah menjadi dried agar setara dengan washed, beaten, dan combed.

Reference:

Kusuma, Alviana. 2016. TOEFL PRACTICE TEST TOEIC (ITALIC). Solo: Genta Smart