Tugas 1 softskill bahasa inggris bisnis 2

Paragraf 4, title: Akuntansi Intermediate, page 199

Aktiva tak berwujud

            Aktiva tak berwujud (intangible assets) tidak memiliki substansi fisik dan bukan merupakan instrumen keuangan. Aktiva tak berwujud meliputi paten, hak cipa, warlaba, goodwill, merk dagang, nama dagang, dan daftar pelanggan. Pada umumnya, semua aktiva tak berwujud ini diamortisasi (dihapus) selama masa manfaatnya yang terbatas. Perusahaan secara periodik menilai umur aktiva tak berwujud (seperti goodwill) berdasarkan penurunan nilai (impairment) yang terjadi. Aktiva tak berwujud dapat menjadi sumber daya ekonomi yang signifikan, namun para analis keuangan sering kali mengabaikannya karena penilaiannya sulit dilakukan.

Simple present tense:

Intangible assets

            Intangible assets does not have physical substance and is not a financial instrument. Intangible assets include patent, copyright, franchise, goodwill, trademarks, trade name, and customers list. Generally, all this intangible assets is amortized (erased) during limited useful life. Company periodically assess the age of intangible assets (such as goodwill) based of impairment that occurs. Intangible assets can be a significant source of economic power,  however the financial analysts often ignore it because it is dificult to do.

Simple past tense:

Intangible assets

            Intangible assets did not have physical substance and was not a financial instrument. Intangible assets included patent, copyright, franchise, goodwill, trademarks, tradename, and customers list, Generally, all this intangible assets was amortized (erased) during limited useful life. Company periodically assessed the age of intangible assets (such as goodwil) based of impairment that has occured. Intangible assets can be a significant source of economic power, however the financial analysts often ignored it because it was dificult to do.