How are you today?
I hope you’ve had a good week.
Today we are going to look at a very important past form in English called THE PAST PERFECT.
Sometimes when we want to talk about the past we want to refer to something that happened before a certain time in the past and so we use the past perfect.
By looking at the 2 sentences below we can see they are finished actions in the past and therefore they are in the past simple:
John went out yesterday morning at 8.
However, if we wanted to combine the two sentences to make both actions clear, we may do so with the past perfect.
• Kevin went to visit John at 8.20 but John had already gone out.
Remember that to form the Past Perfect, we use “had” + a past participle.
Let’s have a look at some more examples.
•By the time David arrived, I had already eaten dinner.
•I knew I had met her before when I saw her face!
•She invited me to the cinema but I had already seen the movie.
We can also use the past perfect in reported speech when we are relaying something someone has said.
•Sophie said that she had never been to New York. (Sophie’s exact words were “I’ve never been to New York.“)
•Alex said that he had left his keys at work. (Alex’s exact words were “I’ve left my keys at work.“)
The past perfect is also used in conditional sentences to express regret or to tell someone off, for example,
•If I had studied more, I would have passed all my exams.
•You would have been able to buy a new car if you had saved more money!I hope this message has helped you understand the Past Perfect a bit better.
Have a great day and keep learning!
Monthly Archives: March 2015
The Comparison Analysis of Factors are Influencing to the Capital Structure of Islamic Financial Cooperative
Dwi Wanti, The Comparison Analysis of Factors are Influencing to the Capital Structure of Islamic Financial Cooperative, (Case Study at KJKS BMT Barrah and KJKS Dinar of Bandung district, West Java).
The capital structure of the cooperation is very important issue, especially in the cooperation do their business activities in financing, investment, and savings to their members. Capital structure is a comparison between debt and equity. Thus the determination of capital structure influences to the financial condition of the cooperation. There are several factors that determine the capital structure in each cooperation, but in each cooperation with other cooperations have different deciding factors. The researching about the factors that influence the capital structure has been done both foreign and researchers from Indonesia, but there are inconsistencies of the resulting from cooperation as researching sample.
Asset structure and liquidity partially have significant influence to the capital structure of KJKS BMT Barrah. While on KJKS Dinar, the factors determine the capital structure partially is profitability, in this researching proxied by return on assets and business risk is proxied by return on equity. One of difference factor is business scale both the KJKS, BMT Barrah classified in a large-scale business, assets, and turnover of billions, while the KJKS Dinar has a relatively smaller scale.
The difference of factors that influencing the capital structure between two cooperations does not make a standard in determining the capital structure. Capital structure determination is not an exact science and every industry engaged in the same business will have a different capital structure. If it’s viewed from the same amount of DER has a larger proportion of the amount of debt in both of KJKS, but the factors that influence of the DER is still different, depending on the uniqueness, characteristics, and conditions of each cooperative.
Assalamu’alaikum Wr. Wb
Apakabar sahabat semuanya? semoga selalu dalam rahmat Allah SWT. 🙂
Kali ini saya akan berbagi dengan sahabat semuanya, semoga menjadi pembuka kebaikan 🙂
Financial Accounting document atau istilah yang sering kita sebut FI Doc. merupakan hasil dari transaksi di SAP yang berupa dokumen akuntansi yang berisikan Jurnal-jurnal.
Jurnal yang berkaitan dengan vendor purchasing order atau pembelian barang atau jasa kepada vendor bisa membentuk lebih dari satu jurnal untuk satu vendor meskipun amount yang diinput hanya satu (total), jumlah jurnal (vendor) yang terbentuk sesuai dengan Term of Payment (TOP) Vendor yang bisa dilihat di master data vendor kemudian langsung terdefault pada saat transaksi MIRO, FB60, FB65, FB70, FB75 dan transaksi lainnya yang sejenis.
Contoh gambar di bawah ini merupakan hasil dari proses MIRO atau pencatatan hutang perusahaan atas tagihan yang diterima dari vendor. Total hutang adalah 600 USD namun jurnal terpecah menjadi dua.
TOP yang disepakati untuk vendor tersebut adalah 70% *** dan 30%*** berikut ini perhitungannya;
- 70% dari 600 (tagihan vendor) adalah 420
- 30% dari 600 (tagihan vendor) adalah 180
system secara otomatis akan membentuk jurnal account vendor menjadi dua atau sesuai dengan TOP yang dipakai.
jika TOP terdapat 3 kali, misalkan 40% kontrak, 40%pengiriman dan 20% saat barang diterima maka jurnal vendor terbentuk menjadi tiga dengan masing-masing amount sesuai prosentase TOP.
That’s all ’bout GL Account Vendor related the TOP
Hope this article can useful for many people. 🙂
Wassalamu’alaikum Wr. Wb.
How are you doing?
I hope everything is going fantastically.
Do you ever get frustrated when something seems impossible and you feel that you will never be able to master it? Lots of students say that English phrasal verbs are impossible to memorize but they’re not; it’s just a matter of time.
Remember that a phrasal verb is the combination of a verb and at least one preposition or adverb which has a different meaning to the individual parts separately.
Let’s learn some useful phrasal verbs which you will hear on a regular basis in English:
to eat out: to eat away from home, usually in a restaurant.
Example: I don’t feel like cooking tonight. Let’s eat out.
to give up: to stop trying to do something because it seems too difficult to you
Example: I will never be able to memorize such a long speech. I give up!
to hang on: to wait for a short time (used a lot on the phone)
Example: The operator asked me to hang on while she transferred my call.
to hang up: to end a phone call
Example: She’s been waiting for a long time, she wants to hang up.
to pay off: to have a successful result after a long period of time.
Example: All that studying paid off! What amazing exam results!
to look out: to to be careful, to take care
Example: Look out! That car’s approaching really fast!
These are just some of the phrasal verbs that you can use in everyday conversation. I hope you find them useful. To learn some more useful phrasal verbs.
In the first part of this message I mentioned that learning English, especially phrasal verbs, is just a matter of time. Do you know what this means?
It means that however difficult something seems now, it will eventually happen if you persist. It can be used as encouragement and motivation when someone is frustrated when trying to do something that requires a great deal of patience.
Learning English can be difficult but it’s just a matter of time. Do not give up. Your perseverance and your hard effort will pay off.
Have a wonderful weekend. 🙂
How are you today?
It’s Weekend again so we can now relax after a very busy and tiring week.
During the week, we tend to be very busy. Our days are crammed with chores, from working to looking after the children, cooking, cleaning and sometimes even meeting up with friends. MULTItasking is the trend these days.
So when weekend comes all we want to do is to throw ourselves onto the sofa and relax. At times like these, we often tell ourselves “It’s good to be home“.
Have you ever wondered what the difference is between the words “house” and “home”?
This is often tricky for English learners.
In general we use “house” to refer to the actual structure or building while “home” is used to mean where you come from or where you feel comfortable and safe, maybe because your family lives with you or people whom you are connected to. There may be hundreds or thousands of houses in your town or city but you will only call one of them home.
I like the English expressions “Home is where the heart is“, “Home, sweet home” and “There’s no place like home“.
Here are the definitions of the words in italics from this message with examples.
to look after: to take care of
Example: I am a housewife. I stay at home and look after the kids.
crammed with: very full of
Example: The subway is always crammed with people during rush hour.
MULTItasking: the situation in which a person does more than one thing at a time.
Example: Women are supposedly good at MULTItasking.
tricky: difficult to do or deal with
Example: It’s a tricky situation; we don’t know what to do!
I hope you have a great day. I’m sure you are looking forward to getting home! When you are happy to get home or relieved to see your house after a holiday, you can say: “Home, sweet home“.
Take care, 🙂
Assalamu’alaikum Wr. Wb. 🙂
This time I would like to share about “Prefer.. to” and “Had better”
PREFER…TO *lebih suka… dari pada…
We can use “Prefer” if wanna say something that we like “better”, kata yang digunakan untuk mengungkapkan “lebih suka..”
S + Prefer + Ving + to + Ving
Prefer juga bisa diikuti dengan selain verb.
- Which one do you prefer watching to sight seeing? *nonton / jalan-jalan?
- He prefer education to entertainment (non verb)
- His friend prefer fiction books to nonfiction books
HAD BETTER *…sebaiknya…
Had better usually used for suggestion.
Contoh alternatif kalimat pembantu:
Biasanya digunakan untuk Mesin:
- Turn off : Mati
- Turn On : Nyala
Pakaian dan sejenisnya:
- Take off : Lepas/melepas
- Put on : Memakai
- Get on : Naik
- Get off : Turun
- Turn down : Kecil/mengecilkan
- Turn up : Naik/menaikkan
- He is studying, you had better turn down the type radio
- the weather is raining, you had better put on the raincoat
- This floor is dirty she had better mop the floor
That’s all ’bout “prefer” and “had better” 🙂
feel free to correct my article if any some mistake, don’t hesitate to contact me if you have any question, or go to discuss forum here.
Wassalamu’alaikum Wr. Wb.
Assalamu’alaikum Wr. Wb.
SEMANGAT SAP! 🙂
In this time I wanna share ‘bout Internal Order (IO) process and an issue during this step.
Internal Order (IO) usually used if any demand budget for specific purpose, so far that I know IO is simple step for trace any request from internal company, management can control the budget, and see details of expense, can see all documents related the IO, such as number of Purchase Requisition (PR), Purchase Order (PO) number, Asset number, etc.
IO has many types, according to budget purpose what will be used, for example Order Type for Assets expenses, IO Promotion (Promotion expenses), etc.
Below are steps for creating IO Assets, before and after create IO till supplying the assets from vendor;
Usually after creating IO Asset and want to create budget in KO22, getting an error notify as “assign a plan or budget profile to the object” in this case there are some trigger, we can check all data that we has created before in KO01, whether order type that we chose are suitable with data in KO01 or not, and one of the trigger in this issue is user made a mistake, choose order type for …Asset Settlements, the order type must be Capital Assets since are data indicate for Fix Assets. The completion is just change the order type with correct data (related order type).
That’s a little bit ‘bout step for IO assets.
Hope this article can useful for many people. 🙂
Wassalamu’alaikum Wr. Wb.