Debit is a
formal bookkeeping and accounting term that comes from the Latin word debere,
which means "to owe".
A debit is an expense, or money paid out
from an account, that results in the increase of an asset or a decrease in a
liability or owners equity. Debit is the positive side of a balance sheet
account, and the negative side of a result item.
In bookkeeping, debit is an entry on the
left side of a double-entry bookkeeping system that represents the addition of
an asset or expense or the reduction to a liability or revenue. The opposite of
a debit is a credit.
1.
What
is the text about ?
a.
Balance
sheet
b.
Ledger
c.
Assets
d.
Debit
2. derived
from
the
term debere
debit.
which
means?
a.
to owe
b. lucky
c. profit
d. loss
3.
What
is the synonym of the word “debit” ?
a.
profit
b.
Kredit
c.
expense
d.
discount
4. The
opposite of discharge
is?
a. profit
b.
Kredit
c. discount
d. loss
5.
debit is an entry on the left side of the double-entry bookkeeping system that represents the
addition of?
a.
Asset
b.
Expense
c.
Revenue
d.
A,B,C true
6.
debit
is
usually used in?
a.
bookkeeping
b. note
c. payment
d. file
7.
Debit
is
the
positive side
of?
a.
result
item
b. account balance
c. journal
d. journal
cover
8.
A discharge
is a load, or the
money paid from the
account, which resulted in?
a. increase
in assets
b. decrease
in liabilities
c. equity
owners
d. A,B,C True
9.
an entry on the left side of the double-entry bookkeeping system that represents the
addition of an asset or expense
or a reduction to
a liability or income?
a.
Kredit
b.
Discount
c.
Debit
d.
Asset
10. discharge
is
derived from
the
Latin word?
a. Debere
b. cash
Collateral
c. Reversing
Entries
d. Adjusting EntryII. MULTIPLE CHOICE
1.
“What __________ when you leave
university?”
“I want to go back to London”
“I want to go back to London”
A.
do you do
B.
.are you going to do
C.
are you doing
D.
will you do
Answer : B.are you going to do
2.
If the plane gets in late I
__________ my train connection.
A.
am missing
B.
will miss
C.
am going to miss
D.
be missing
Answer : B. will miss
3.
It’s half past eight and it takes
twenty minutes to get to the station. My train leaves in fifteen minutes. I
__________.
__________.
A.
am late
B.
will be late
C.
am going to be late
D.
am being late
Answer : C. am going to be
late
4.
I’ve had twenty replies to the
invitations I sent out, so I know twenty people __________.
A.
definitely come
B.
are definitely coming
C.
will definitely come
D.
are definitely going to come
Answer : B. are definitely
coming
5.
I’m sure you __________ a lot better
after a good night’s sleep.
A.
Feel
B.
are feeling
C.
will feel
D.
are going to feel
Answer : C. will feel
6.
“Oh, no! I’ve spilt my wine.”
“Don’t worry. __________ a cloth to wipe it up.”
“Don’t worry. __________ a cloth to wipe it up.”
A.
I get
B.
I’m getting
C.
I’ll get
D.
I’ll be getting
Answer : C. I’ll get
7.
The plane doesn’t leave until
tomorrow afternoon, so I __________ the cases in the morning.
A.
Pack
B.
will pack
C.
am going to pack
D.
am packing
Answer : B. will pack dan c.
am going to pack
8.
“Can I come round after dinner?”
“Yes, that’s fine. I __________ anything.”
“Yes, that’s fine. I __________ anything.”
A.
don’t do
B.
won’t do
C.
won’t be doing
D.
won’t have been doing
Answer : C. won’t be doing
9.
The match doesn’t start till 9
o’clock, so we __________ a drink first.
A.
will have
B.
going to have
C.
are having
D.
will be having
Answer : A. will have
10.
At the beginning of next month we
__________ married for ten years.
A.
Are
B.
will be
C.
are going to be
D.
will have been
Jawaban : D. will have been
III. ERROR RECOGNITION
1. Ani : is your sister
in college ?
A B
Rial : No, she work
in the hospital
C
Ani : and you little
brother ?
Rial : he studies
in a senior high school
D
Jawaban : C
Kata work seharusnya works karena subjectnya she ( orang ketiga tunggal ) oleh
karena itu tensenya simple present.
2. Rial : What would you do if you were a millionaire ?
A B
Ferry : I will take a
trip around the world.
C D
Pembahasan : Jawab C
Kata will take
seharusnya would take karena dialog tersebut berpola
“conditional sentense tipe 2”
3. By the end of this week, my father arrives from
united states.
A B C D
Pembahasan : Jawab C
Kata arrives
diganti will arrive karena kalimat
tersebut merupakan simple future
4. Rekha : is your
sister in college ?
A
B
Jay
: No, she work in the hospital
C
Rekha : and you little
brother ?
Jay
: he studies in a senior high school
D
Jawab C: work diganti works
Kata work
seharusnya works (dengan “s”) karena subjectnya she (orang ketiga tunggal) dan tensenya
simple present.
5. By the end of this week, my father arrives from united
states.
A B C D
Jawab C: arrives diganti will arrive
9. The French Quarter is the most famous and the most old section of New Orleans.
6. Dani
: What would you do if you were a millionaire ?
A
B
Fian
: I will take a trip around the world.
C
D
Jawab C: will diganti would
Kata will
take seharusnya would take
karena dialog tersebut berpola “conditional
sentence tipe 2.”
7. Patient : I have trouble with my
skin. It’s very sensitive and irritable.
A
Doctor
: Take this medicine twice a day. But you should avoid to eat fish.
B
C D
Jawaban : D
Kata to
eat seharusnya eating
karna muncul setelah avoid. Avoid
termaksud salah satu kata yang diikuti Ving/gerund.
8.
Liquids take the shape of any
container which in they are placed.
A
B
C
D
Jawaban : C (which)
in The
preposition must precede the relative pronoun: in which.
9. The French Quarter is the most famous and the most old section of New Orleans.
A
B
C
D
Jawaban : C
Bentuk superlatif dari kata sifat satu suku kata (old) dibentuk dengan akhiran-est -est: oldest
10. The first recorded use of natural gas to light street lamps it was in the town of Frederick, New York, in 1825 A B C D
10. The first recorded use of natural gas to light street lamps it was in the town of Frederick, New York, in 1825 A B C D
Jawaban : B (it was)
The use of the pronoun subject
it is unnecessary; it should be omitted.
