THE BIG FOUR

THE BIG FOUR

THE BIG FOUR adalah kelompok empat firma jasa profesional dan akuntansi internasional terbesar,yang menangani mayoritas pekerjaan audit untuk perusahaan publik maupun perusahaan tertutup (menurut Wikipedia).

THE BIG FOUR ITU terdiri dari :

1. Deloitte Touche Tohmatsu yang berkantor pusat di Amerika Serikat

2. Price Water House Coopers yang berkantor pusat di Britania Raya

3. Ernst & Young yang berkantor pusat di Britania Raya

4. KPMG yang berkantor pusat di Belanda

Sebelum tahun 1989 kelompok ini berawal dari “Delapan Besar” yaitu :

1. Arthur Andersen

2. Arthur Young & Co.

3. Coopers & Lybrand (aslinya Lybrand, Ross Bros., & Montgomery)

4. Ernst & Whinney (hingga 1979 Ernst & Ernst di AS dan Whinney Murray di Britania Raya)

5. Deloitte Haskins & Sells (hingga 1978 Haskins & Sells di AS dan Deloitte & Co. di Britania Raya)

6. Peat Marwick Mitchell (selanjutnya menjadi Peat Marwick, kemudian KPMG)

7. Price Waterhouse

8. Touche Ross

Kemudian pada tahun 1989 berubah menjadi “Enam Besar”, diantaranya :

1. Arthur Andersen

2. Ernst & Young yang berkantor pusat di Britania Raya

3. Coopers & Lybrand (aslinya Lybrand, Ross Bros., & Montgomery)

4. Deloitte & Touche yang berkantor pusat di Amerika Serikat

5. Peat Marwick Mitchell (selanjutnya menjadi Peat Marwick, kemudian KPMG)

6. Price Waterhouse

“Enam Besar” hanya bertahan selama 9 tahun sampai dengan tahun 1998, ketika Price Waterhouse bergabung dengan Coopers & Lybrand membentuk Price Waterhouse Coopers, sehingga pada tahun tersebut bergantilah menjadi “Lima Besar” (The Big Five) antara lain :

1. Arthur Andersen

2. Ernst & Young yang berkantor pusat di Britania Raya

3. Price Waterhouse Coopers

4. Deloitte & Touche yang berkantor pusat di Amerika Serikat

5. Peat Marwick Mitchell (selanjutnya menjadi Peat Marwick, kemudian KPMG)

Pada tahun 2002 “Lima Besar” kembali berubah menjadi “Empat Besar” seperti pada awal penulisan diatas.

The Importance of English

English is one of an international language beside Japanese and Mandarin. For me, English is hard to learn because I don’t understand about the using of tenses while I am speaking. I don’t know about the meaning of each words neither. So, it is hard for me to learn because I don’t know the meaning of the words I want to speak.

English is also an important thing to get a job. Because it is one of the requirements that some of big companies need. Why is English become a main requirement to get a job? Because some of the companies has an agreement with the company from other country. We must be able to speak to the client at any moment. That’s why English is very important to learn so that we can get a job easier.

Tugas Bahasa Inggris

Conditional Sentences

People often make wishes when they want reality to be different, to be exactly the opposite of (contrary to) the true situation.

1. Future Possible

A noun clause usually follows wish. Special verb forms are used in the noun clause. When a speaker expresses a wish about a present situation, s/he uses a past verb form.

Example :

a. I wish (that) I knew how to dance.

The true situation à I don’t know how to dance.

b. I wish I had a bicycle.

The true situation à I don’t have a bicycle.

2. Present Unreal

If is often used to talk about situations that contrary to fact, situations that are the opposite of the true situation.

Example :

a. If I had enough money, I would buy a car.

The true situation à I don’t have enough money

b. If the weather were nice today, I would go to the park.

The true situation à The weather isn’t nice today.

3. Past Unreal

Conditional sentences that discuss pass time have special verb forms :

IF-CLAUSE : the past perfect RESULT CLAUSE : would have/could have + past participle

Example :

a. If I had had enough money, I would have bought a car.

The true situation à I didn’t have enough money.

b. If the weather had been nice yesterday, I would have gone to the park.

The true situation à The weather wasn’t nice yesterday.

Passive Voice

Form of all passive verbs :

Be + Past Participle

BE can be in any of its form : am, is, are, was, were, has been, have been, will be, etc.

THE PAST PARTICIPLE follows BE. For regular verbs, the past participle ends in –ed. Some past participles are irregular.

Example :

1. Active : Bob mailed the package.

Passive : The package was mailed by Bob.

2. Active : The teacher corrects our homework.

Passive : Our homework is corrected by the teacher.

3. Active : Mr. Lee will teach this class

Passive : This class will be taught by Mr. Lee.

4. Active : The teacher has helped Joe.

Passive : Joe has been helped by the teacher.

Bussiness Letters

-claim letter-

PT Maihami
June 21st, 2010

Dear Gasoline Pump,

regarding your over due more than 4 months, we subject to Penalty PO from Chevron
Geothermal as amount 0.1% per days from the PO value. So, we want to charge back
the penalty to you for the delay from your invoice.
calculation of Penalty :
Due date from factory = 24 September 2009
Delay = 24 September 2009 - 05 February 2010
Time of the delay = 134 days
Term penalty of Chevron = 0.1% per days
Value of your invoice = USD 19,855.90

Penalty = USD 19,855.90 x 0.1% x 134 days
= USD 2,660.69

so, we hope that you will pay the penalty above as soon as this letter receive at your
office. Can you accept our charge back? Please, let us know.
we appreciate so much for your kind attention and cooperation.

Best Regards,

Putra


-adjustment letter-

Gasoline Pump
June 22nd, 2010

Dear PT Maihami,

we have receive your letter this morning. we are very sorry for the difficulties this delay
in our shipment has caused. as you type on your letter before we have considered and
arranged an offer to you.
we would like to offer a concession of $2,660.69 off to your next parts order at least
$20,000.00 from the total of your invoice. please kindly confirm your acceptance of this
arrangement.
we are sorry for our late invoice payment. we hope you understand for the situation lately.
thank you very much for your consideration and well attention.

Regards,


Della



-invitation letter-


Dear Anastasia,

We are about to inform you that Nova and Rizki will move to Australia next week. Because of that we would like to make a farewell party on Saturday night. So, we would like to invite you to our farewell party.

The place will be held at Comic Cafe, Tebet, start from 6pm until 10pm. We would really wait for your attendance. Don't forget to bring this letter as an invitation.

We are looking forward to your attendance and participation.

Best Regards,

Putra


-application letter-


To :HRD Manager


Dear Sir or madam,

My nama is Putra Maihami and I’m 20 years old. I got an information that your company need employe and I would like to propose my application to your company. For your review and consideration, I enclosed my resume.

I am Graduated from SMA 112 on 2008. I can speak English and japan fluently, and also able work with computer (MS.Office). I am hard working person and eager to team. I want to work with variety people. I can work independently or in team work also ready work under pressure.

I am sure with my qualification would be a valuable asset during pursuit of an employment in your company. I am looking forward a chance to have personal interview and a test. Thank you for your time and your consideration.


Sincerely yours,



Putra Maihami

CURRICULUM VITAE

I. PERSONAL

Name : Putra Maihami
Place, date of birth : Jakarta , July 21 1990
Religion : Moslem
Address : Jl. Kemanggisan No.6 Rt011/09
Palmerah, Jakarta Barat 11480

II. EDUCATIONAL

Formal

SD Negeri 10, Jakarta Graduated 2002
SMP Negeri 88, Jakarta Graduated 2005
SMA Negeri 112, Jakarta Graduated 2008