PT Aneka Bintang
Jl. Arjuna Raya No.45
Jakarta
INDONESIA
18th Januari 2011
PT DAMAI SEJAHTERA
Jl. Abadi Jaya 56
Bogor
INDONESIA
Dear Sirs,
We regret to have to cormplain about late delivery of the filing cabinets ordered on 2nd Januari 2011 We did not receive them until this morning though you had guaranteed delivery within a week. It was on this understanding that we placed the other. Unfortunately, there have been similar delays on several previous occasions and their increasing frequency in recent months compels us to say that business between us cannot be continued in conditions such as these.
We have felt it is necessary to make our feelings known since we cannot give reliable delivery dates to our customers unless we count on undertaking given by our suppliers. We hope you will understand how we are placed that from now on we can rely upon punctual completion of our orders.
Yours faithfully,
Siti Nurloli Hidayat
Selasa, 04 Januari 2011
Minggu, 02 Januari 2011
Translation
1. Kami sangat gembira jika saudara dapat mengirimkan kepada kami katalog saudara yang terakhir
Translation : We are very happy if you can send us your last catalog
2. Kami ingin mengetahui apakah saudara dapat memberikan kami potongan khusus
Translation : We want to know if you can give us a special discount
3. Kami menunggu balasan saudara secepatnya
Translation : We are waiting for your reply as soon as possible
4. Kami menuggu pesanan pertama saudara
Transalation : We are waiting for your first order
5. Dengan senang hati kami kirimkan pada saudara katalog, daftar harga dan syarat- syarat pembayaran
Translation : We are happy to send in your catalog, price list and terms of payment
6. Terima kasih atas surat saudara tanggal 14 desember 2010
Tramslation : Thank you for your letter of 14st December 2010
7. Dengan senang hati kami terima pesanan saudara tanggal 20 April dan kami akan mengirimkan barang-barang melalui Japan Airlines
Translation : We gladly accept your orders on 20 April and we’ll deliver the goods through Japan Airlines
8. Kami akan membayar barang-barang melalui transfer bank tempo 20 hari tanggal pengiriman barang.
Translation : We will pay for goods by bank transfer due 20 days shipping date
9. Saya melamar untuk posisi sebagai sekretaris yang mana diiklankan di surat kabar kompas tanggal 20 November 2010
Translation : I am applying for a position as secretary of which are advertised in newspapers compass of 20st December 2010
Translation : We are very happy if you can send us your last catalog
2. Kami ingin mengetahui apakah saudara dapat memberikan kami potongan khusus
Translation : We want to know if you can give us a special discount
3. Kami menunggu balasan saudara secepatnya
Translation : We are waiting for your reply as soon as possible
4. Kami menuggu pesanan pertama saudara
Transalation : We are waiting for your first order
5. Dengan senang hati kami kirimkan pada saudara katalog, daftar harga dan syarat- syarat pembayaran
Translation : We are happy to send in your catalog, price list and terms of payment
6. Terima kasih atas surat saudara tanggal 14 desember 2010
Tramslation : Thank you for your letter of 14st December 2010
7. Dengan senang hati kami terima pesanan saudara tanggal 20 April dan kami akan mengirimkan barang-barang melalui Japan Airlines
Translation : We gladly accept your orders on 20 April and we’ll deliver the goods through Japan Airlines
8. Kami akan membayar barang-barang melalui transfer bank tempo 20 hari tanggal pengiriman barang.
Translation : We will pay for goods by bank transfer due 20 days shipping date
9. Saya melamar untuk posisi sebagai sekretaris yang mana diiklankan di surat kabar kompas tanggal 20 November 2010
Translation : I am applying for a position as secretary of which are advertised in newspapers compass of 20st December 2010
Senin, 20 Desember 2010
Tax Invoice
Tax Invoice is proof of tax levies made by the Taxable (PKP) that perform supply of Taxable Goods (BKP) or rendering of Taxable Services (JKP).
Tax Invoice can be a sales invoice or a particular document set as a tax invoice by the Director General of Taxes.
• WHEN MAKING TAX INVOICE
1. BKP delivery and / or JKP
2. When receiving payments in payment occurs prior to submission of BKP and / or JKP.
3. When the term of payment receipt in the case of partial delivery of the work stage
4. Other times regulated by or under the Regulation of the Minister of Finance.
• WHEN MAKING COMBINED TAX INVOICE
1.To ease the administrative burden, taxpayers are allowed to make a tax invoice that includes all submission BKP / JKP that occurred during one calendar month to the buyer or recipient of the same JKP-called tax invoice combined.
2. Tax Invoice made the longest joint by the end of the month submission BKP / JKP although in the month of delivery have been paid in part or in full.
In the Tax Invoice shall include information about the submission or surrender JKP BKP which at least contain:
1) Name, address, tax ID or submitting BKP JKP;
2) Name, address, and TIN buyer or recipient BKP JKP;
3) Type of goods or services, the Sales Price or Replacement, and discounted prices;
4) VAT is levied;
5) VAT levied BM;
6) code, serial number and date of manufacture of the Tax Invoice; and
7) The name and signature of the right to sign the Tax Invoice.
• PROHIBITION OF MAKING TAX INVOICE
People Person or Agency that are not confirmed as Taxable Person is prohibited from making a Tax Invoice.
Tax Invoice can be a sales invoice or a particular document set as a tax invoice by the Director General of Taxes.
• WHEN MAKING TAX INVOICE
1. BKP delivery and / or JKP
2. When receiving payments in payment occurs prior to submission of BKP and / or JKP.
3. When the term of payment receipt in the case of partial delivery of the work stage
4. Other times regulated by or under the Regulation of the Minister of Finance.
• WHEN MAKING COMBINED TAX INVOICE
1.To ease the administrative burden, taxpayers are allowed to make a tax invoice that includes all submission BKP / JKP that occurred during one calendar month to the buyer or recipient of the same JKP-called tax invoice combined.
2. Tax Invoice made the longest joint by the end of the month submission BKP / JKP although in the month of delivery have been paid in part or in full.
In the Tax Invoice shall include information about the submission or surrender JKP BKP which at least contain:
1) Name, address, tax ID or submitting BKP JKP;
2) Name, address, and TIN buyer or recipient BKP JKP;
3) Type of goods or services, the Sales Price or Replacement, and discounted prices;
4) VAT is levied;
5) VAT levied BM;
6) code, serial number and date of manufacture of the Tax Invoice; and
7) The name and signature of the right to sign the Tax Invoice.
• PROHIBITION OF MAKING TAX INVOICE
People Person or Agency that are not confirmed as Taxable Person is prohibited from making a Tax Invoice.
Reply letter asking information about the product
INDOEXCHANGE
46 Margonda Street
Jakarta, 16412
INDONESIA
________________________________________
Your ref : SNL/AN/14A
Our ref : AMF/KL/17
24st January, 2011
Mrs. Siti Nurloli Hidayat
Purchase Manager PT. ANEKA BINTANG
Jln. Margonda No. 89
Jakarta 16412
Dear mrs siti,
Thank you for your letter of 20st Desember, 2010, asking for te latest edition of our catalogue.
We are pleased To enclose our new catalogues, price-list, and terms of payment, we hope you will find our price and terms satisfactory and look forward to receiving your first order.
We look forward to welcoming you as our customer.
Your sincerely,
Ali Mirza Fahlefi
Marketing Manager
46 Margonda Street
Jakarta, 16412
INDONESIA
________________________________________
Your ref : SNL/AN/14A
Our ref : AMF/KL/17
24st January, 2011
Mrs. Siti Nurloli Hidayat
Purchase Manager PT. ANEKA BINTANG
Jln. Margonda No. 89
Jakarta 16412
Dear mrs siti,
Thank you for your letter of 20st Desember, 2010, asking for te latest edition of our catalogue.
We are pleased To enclose our new catalogues, price-list, and terms of payment, we hope you will find our price and terms satisfactory and look forward to receiving your first order.
We look forward to welcoming you as our customer.
Your sincerely,
Ali Mirza Fahlefi
Marketing Manager
Jumat, 26 November 2010
Letter asking information about product
PT. ANEKA BINTANG
Jl. Margonda No.89
Jakarta 16412
Ref : SNL/AN/14A
20st December, 2010
Indoexchange
46 street Margonda
Jakarta, 20st December 2010
INDONESIA
Dear Sir,
We have seen some of your excellent wig product at Pekan Raya Jakarta In Jakarta City last week. As we are interested in your wig product. May you pleased send us your latest catalogues, price-list and terms of payment
We appreciate your prompt reply
Yours faithfully
Siti Nurloli Hidayat
Jl. Margonda No.89
Jakarta 16412
Ref : SNL/AN/14A
20st December, 2010
Indoexchange
46 street Margonda
Jakarta, 20st December 2010
INDONESIA
Dear Sir,
We have seen some of your excellent wig product at Pekan Raya Jakarta In Jakarta City last week. As we are interested in your wig product. May you pleased send us your latest catalogues, price-list and terms of payment
We appreciate your prompt reply
Yours faithfully
Siti Nurloli Hidayat
Senin, 15 November 2010
Management Accounting
Management Accounting or Managerial Accounting is the accounting system relating to the provision and use of accounting information to managers or management within an organization and to provide a basis to management to make business decisions that will enable the management will be better prepared in the management and control functions.
Unlike the Financial Accounting Information, Accounting Information management is:
* Designed and dimaksukan for use by management in the organization, while financial accounting information is intended and designed for external parties such as creditors and shareholders;
* Usually confidential and used by management and not for public reporting;
* Looking forward, not history;
* Calculated with reference to the needs of managers, frequent use of management information systems, not based on financial accounting standards.
This is because a different emphasis: management accounting information used in an organization, typically for decision-making.
According to the Chartered Institute of Management Accountants (CIMA), Management accounting is a "process of identification, measurement, accumulation, analysis, drafting, interpretation and communication of information used by management to plan, evaluate and control within an entity and to ensure appropriate use and accountability these resources. Accounting management also includes the preparation of financial statements for non-management groups such as shareholders, creditors, regulatory agencies and tax authorities "(official term CIMA).
The American Institute of Certified Public Accountants (AICPA) states that management accounting as a practice extended to the following three areas:
* Management Strategy - Promote the role of management accountant as a strategic partner within the organization.
* Performance Management - Develop practice business decision making and managing organizational performance.
* Risk Management - Contributing to create frameworks and practices to identify, measure, manage and report risks to achieve organizational goals.
Unlike the Financial Accounting Information, Accounting Information management is:
* Designed and dimaksukan for use by management in the organization, while financial accounting information is intended and designed for external parties such as creditors and shareholders;
* Usually confidential and used by management and not for public reporting;
* Looking forward, not history;
* Calculated with reference to the needs of managers, frequent use of management information systems, not based on financial accounting standards.
This is because a different emphasis: management accounting information used in an organization, typically for decision-making.
According to the Chartered Institute of Management Accountants (CIMA), Management accounting is a "process of identification, measurement, accumulation, analysis, drafting, interpretation and communication of information used by management to plan, evaluate and control within an entity and to ensure appropriate use and accountability these resources. Accounting management also includes the preparation of financial statements for non-management groups such as shareholders, creditors, regulatory agencies and tax authorities "(official term CIMA).
The American Institute of Certified Public Accountants (AICPA) states that management accounting as a practice extended to the following three areas:
* Management Strategy - Promote the role of management accountant as a strategic partner within the organization.
* Performance Management - Develop practice business decision making and managing organizational performance.
* Risk Management - Contributing to create frameworks and practices to identify, measure, manage and report risks to achieve organizational goals.
Kamis, 11 November 2010
Public Accountant
Public Accountant
Public accountant (KAP) is a business entity that has obtained permission from the Minister of Finance as a place for public accountants in providing services.
Field service
1. KAP services include
* Attestation services, including the general audit of the financial statements, the examination of prospective financial statements, audit of proforma financial information, review the financial statements, and audit services as well as other attestation.
* Non-attest services, including services relating to accounting, finance, management, compilation, taxation, and consulting.
In the case of a general audit services to the financial statements, accounting firm can only do most long to 6 (five) years in a row.
Forms of business entities
2. KAP business entities may take the form
* Individual - can only be founded and run by a public accountant who also once acted as the lead.
* Fellowship of civil or partnership firm - can only be established by at least 2 people a public accountant and / or 75% of all the allies is a public accountant. Each ally called Partners and one of his allies to act as Chief Fellow.
3. Licensing
KAP business license issued by the Minister of Finance. KAP form of business individuals who apply for a business license KAP must meet the following requirements:
* Have a CPA license.
* Being a member of the IAPI.
* Have at least 3 people auditor fixed with formal education level of the lowest qualified accounting equivalent Diploma III and at least 1 of them has a state register for accountants.
* Having a Taxpayer Identification Number (TIN).
* Having a draft Quality Control System (MSS) that meet the firm of Certified Public Accountants Professional Standards (SPAP) and at least cover all elements of the policy aspects of quality control.
* Domicile Leader KAP KAP same domicile.
* Have proof of ownership or lease an office, and office floor plan showing the office isolated from other activities.
* Create Application, complete the Application Form Business Licenses Public Accountants, and create sufficient stamp duty waiver stating that the requirements of the data submitted is correct.
For KAP form of business alliances, in addition to the above requirements, also must meet the following requirements:
* Having a tax ID KAP.
* Having a cooperation agreement which was ratified by a notary.
* Have a public accountant's license for Leaders Fellow and Fellow of the public accountant.
* Have a membership mark that still apply to Certified Partner and Co Leader of public accountants.
* Having a letter of consent from all co KAP concerning the appointment of one colleague to Leaders Partners.
* Have proof of residency Leaders Partners and Associates accounting firm.
4. KAP form of business partnership to open a branch firm in all areas in Indonesia with the permission of the Minister of Finance.
Use of name
KAP-shaped individual business entities using the name of the public accountant concerned. For KAP form of business alliances, using the name of one or more public accountant and a Fellow addition of the word "& Partners" on the back when the number of public accountants in the firm is more than the total public accountant whose name is listed as the name of the firm. Firm Name prohibited from using abbreviations or fragment name.
5. Cooperation with foreign firm
KAP to enter into agreements with foreign audit firm or organization. KAP can include the name of a foreign audit firm or organization is on the document after obtaining the approval of the Minister of Finance. Writing letters the name of the audit firm or organization may not exceed the amount of letter name of the firm.
Public accountant (KAP) is a business entity that has obtained permission from the Minister of Finance as a place for public accountants in providing services.
Field service
1. KAP services include
* Attestation services, including the general audit of the financial statements, the examination of prospective financial statements, audit of proforma financial information, review the financial statements, and audit services as well as other attestation.
* Non-attest services, including services relating to accounting, finance, management, compilation, taxation, and consulting.
In the case of a general audit services to the financial statements, accounting firm can only do most long to 6 (five) years in a row.
Forms of business entities
2. KAP business entities may take the form
* Individual - can only be founded and run by a public accountant who also once acted as the lead.
* Fellowship of civil or partnership firm - can only be established by at least 2 people a public accountant and / or 75% of all the allies is a public accountant. Each ally called Partners and one of his allies to act as Chief Fellow.
3. Licensing
KAP business license issued by the Minister of Finance. KAP form of business individuals who apply for a business license KAP must meet the following requirements:
* Have a CPA license.
* Being a member of the IAPI.
* Have at least 3 people auditor fixed with formal education level of the lowest qualified accounting equivalent Diploma III and at least 1 of them has a state register for accountants.
* Having a Taxpayer Identification Number (TIN).
* Having a draft Quality Control System (MSS) that meet the firm of Certified Public Accountants Professional Standards (SPAP) and at least cover all elements of the policy aspects of quality control.
* Domicile Leader KAP KAP same domicile.
* Have proof of ownership or lease an office, and office floor plan showing the office isolated from other activities.
* Create Application, complete the Application Form Business Licenses Public Accountants, and create sufficient stamp duty waiver stating that the requirements of the data submitted is correct.
For KAP form of business alliances, in addition to the above requirements, also must meet the following requirements:
* Having a tax ID KAP.
* Having a cooperation agreement which was ratified by a notary.
* Have a public accountant's license for Leaders Fellow and Fellow of the public accountant.
* Have a membership mark that still apply to Certified Partner and Co Leader of public accountants.
* Having a letter of consent from all co KAP concerning the appointment of one colleague to Leaders Partners.
* Have proof of residency Leaders Partners and Associates accounting firm.
4. KAP form of business partnership to open a branch firm in all areas in Indonesia with the permission of the Minister of Finance.
Use of name
KAP-shaped individual business entities using the name of the public accountant concerned. For KAP form of business alliances, using the name of one or more public accountant and a Fellow addition of the word "& Partners" on the back when the number of public accountants in the firm is more than the total public accountant whose name is listed as the name of the firm. Firm Name prohibited from using abbreviations or fragment name.
5. Cooperation with foreign firm
KAP to enter into agreements with foreign audit firm or organization. KAP can include the name of a foreign audit firm or organization is on the document after obtaining the approval of the Minister of Finance. Writing letters the name of the audit firm or organization may not exceed the amount of letter name of the firm.
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