Laporan Keuangan Konsolidasi Masalah Khusus

Masalah khusus yang terjadi dalam laporan konsolidasi keuangan adalah:
 

1.      Laba antar perusahaan (intercompany profit)

Selama perusahaan – perusahaan yang bergabung melakukan jual beli  berupa  barang atau jasa yang dihasilkan maupun harta tak bergerak untuk fasilitas pabriknya maka akan terjadi laba atau rugi bagi pihak yang menjual. Akan tetapi sesuai dengan tujuan dan konsepnya didalam penyajian laporan keuangan yang dikonsolidasi, maka laba rugi yang timbul sebagai akibat adanya transaksi antar perusahaan tersebut tidak boleh diakui. Dalam hal ini jual beli barang, jasa maupun harta tak bergerak itu dipandang semata-mata sebagai perpindahan pengelolaan saja, dan oleh karenanya tidak ada alasan apapun untuk menaikkan / menurunkan nilai ataupun mengakui timbulnya laba rugi dari barang,jasa maupun harta tak bergerak yang bersangkutan. Kecuali apabila barang, jasa maupun harta tak bergerak itu oleh pihak yang membeli telah dijual kembali kepada pihak lain diluar hubungan afiliasinya.

Didalam laba perusahaan dibagi 2, yaitu:

a.      Laba atas sediaan

Ø  Penjualan oleh induk

·         Penguasaan 100%

·         Penguasaan < 100%

Semua perusahaan diatas baik menggunakan metode equity maupun metode cost, system pencatatannya adalah sama.

Ø  Penjualan oleh anak

·         Penguasaan 100%

·         Penguasaan < 100%

b.      Laba atas aktiva yang disusutkan

penjualan aktiva tetap antar perusahaan yang harus disusutkan mengakibatkan keuntungan dan kerugian yang belum direalisasi yang direfleksikan dalam akun – akun afiliasi penjual. Pengaruh dari keuntungan dan kerugian tersebut dieliminasi dari laporan keuangan perusahaan induk dan perusahaan anak sampai keuntungan dan kerugian tersebut direalisasi oleh entitas yang digabungkan melalui penjualan kepada entitas lain atau melalui penggunaan dalam entitas yang digabungkan.

2.      Pembelian saham langsung dari perusahaan anak

Untuk memperoleh posisi pengendalian dalam suatu perusahaan dapat dilakukan dengan pemilikan saham-saham perusahaan tersebut. Cara pemilikan itu dapat dilakukan dengan:

·         Membeli saham-saham perusahaan para pemegang saham

·         Membeli seluruh saham perusahaan secara langsung dari perusahaan itu pada waktu saham-saham dikeluarkan

3.      Perusahaan anak memiliki lebih dari satu jenis saham yang beredar

Harus dibedakan besarnya bagian hak pemegang saham menurut jenis saham masing-masing. Hal ini diperlukan agar eliminasi terhadap hak-hak pemilikan perusahaan induk dapat dilakukan secara tepat dan cepat didalam neraca konsolidasi. Jenis saham:

·         Saham prioritas tidak komulatif dan tidak berpartisipasi

·         Saham prioritas komulatif dan tidak berpatisipasi

·         Saham prioritas tidak komulatif berpartisipasi penuh

·         Saham prioritas komulatif berpartisipasi penuh

4.      Adanya saham bonus (stock deviden) dan perusahaan anak

·         Apabila saham bonus dibagikan oleh perusahaan anak, maka pada perusahaan anak akan terjadi perubahan posisi modalnya, karena hal ini berarti terjadi perubahan status dari bagian atau seluruh saldo laba yang ditahan menjadi modal statutair (saham biasa).

·         Adanya perubahan pada komposisi modal pada perusahaan anak (khususnya berkurangnya saldo laba yang ditahan tanpa diikuti dengan berkurangnya aktiva dari saat terjadinya pemilikan saham) menimbulkan masalah tersendiri apabila setelah terjadi pembagian saham bonus disusun neraca konsolidasi. Masalah tersebut terutama berhubungan dengan proses eliminasi terhadap hak-hak pemilikan pada perusahaan anak didalam penyusunan daftar lajur.

5.      Laba/rugi dari transaksi antar perusahaan yang berafiliasi

Apabila barang dagangan yang dibeli dari pihak yang ada hubungan afiliasi, dan barang tersebut masih termasuk didalam persediaan dipihak pembeli pada saat laporan keuangan konsolidasi disusun, berarti bahwa laba/rugi dan kenaikan/penurunan nilai barang dagangan yang telah diakui dalam laporan keuangan individual pihak penjual belum atau tidak seluruhnya direalisasikan. Sebab hal ini hanya merupakan perpindahan tempat pengolalaan saja apabila dilihat dari segi ekonomi untuk perusahaan induk dan anaknya.

6.      Pembelian obligasi antar perusahaan yang berafiliasi

Dalam laporan keuangan konsolidasi hutang-hutang antar perusahaan-perusahan yang berafiliasi akibat terjadinya pemilikan (surat hutang) obligasi atas transaksi jual beli baik berupa barang dagangan, jasa-jasa maupun fasilitas-fasilitas produksi lainnya, harus dieliminasikan sehingga hanya obligasi-obligasi yang dimiliki oleh pihak-pihak diluar perusahaan yang berafiliasi dilaporkan sebagai “hutang obligasi”.

Tugas Softskill Bahasa Inggris Bisnis 1 bulan ketiga

UNIT 8: COMPANIES

Page 78: Starting up

A.      Do the companies quiz. Discuss your answer with a partner. Then turn to page 137 to check your answers.

Which company:

1.      Began in 1865 as a forestry and power business?

a)      Ericsson                       b) Nokia                       c) Motorola

2.      Produces the most successful toy in history?

a)      Disney                         b) Fisher-price             c) Mattel

3.      Has its head office in San Francisco?

a)      Levi-Strauss                 b) Nike                         c) Calvin Klein

4.      Buy more sugar than any other company in the world?

a)      Nestle                          b) Coca-Cola                c) Suchard

5.      Employs more people than any other company?

a)      Wal-Mart                    b) Siemens                  c) General Motors

6.      Has the largest factory in the world?

a)      Boeing                         b) Ford                         c) Sony

7.      Was started by Ray A. Kroc in 1955?

a)      Burger King                 b) Kentucky Fried Chicken                  c) McDonald’s

Page 79: Language Focus 1

A.      Complete these sentences with the present continuous form of the verbs in brackets.

1.      BMW is selling (sell) Minis in China now.

2.      People is working (work) in the factory 51 weeks a year.

3.      I (call) about a problem.

4.      Many Chinese people is learning (learn) English.

5.      She is attending (attend) a course on presentation.

6.      He isn’t working (not work) in the office today.

7.      They are entertaining (entertain) some foreign guests.

B.      Complete the article about the food group Pret a Manger. Use the present continuous form of the words form the box.

The number of Pret a Manger (PaM) shops is increasing not only in London, but also in other parts of the UK. At present PaM is expanding its overseas business, particularly in China. Currently it is translating its advertising material into Chinese. PaM is exporting its winning formula to Hong Kong and Japan. PaM is planning to open new shops in New York.

Page 80: Vocabulary

A.      These sentences describe two companies, Autotech and Green Fingers. Choose pairs of sentences which describe similar things and match them with the correct company.

No	AUTOTECH A large car parts company	GREEN FINGERS A small garden products company
1	John Smith started Autotech in 1960	George and James Hawkins began Green Fingers in the 1920s
2	It has a workforce of 2.500	It employs about 35 people
3	Autotech exports to over 12 countries	Green Fingers sells some of its product abroad
4	It manufactures car parts	It makes garden product
5	It launches twelve new products a year	It introduces one or two new components each year
6	Autotech provides components for the car industry	Green Fingers supplies the gardening industry

B.      Now underline the verbs which mean the same thing in each pair of sentences in the box in Exercise A.

John Smith started Autotech in 1960.

George and James Hawkins began Green Fingers in the 1920s.

It has a workforce of 2.500.

It employs about 35 people.

Autotech exports to over 12 countries.

Green Fingers sells some of its product abroad.

It manufactures car parts.

It makes garden product.

It launches twelve new products a year.

It introduces one or two new components each year.

Autotech provides components for the car industry.

Green Fingers supplies the gardening industry.

Page 81: Reading

A.      What products do you think of when you see these brands?

1.      Louis Vuitton         : accessories, clothes, bag, wallet, luggage

2.      Givenchy               : parfum, bag

3.      Kenzo                     : parfum, cosmetic

4.      Donna Karan         : clothes, accessories

B.      Read the first paragraph of the article about LVMH and complete the fact file.

Name                          : LVMH

Head office                 : France

Number of Stores        : 1.500 stores

Products                      : accessories, watches, luggage, clothes

Number of brands       : 60 brands

Workforce                   : 56.000

C.      Answer these questions.

1.      What percentage of LVMH’s staff do not work in France? 63%

2.      What was the percentages increase in sales at the Louis Vuitton division in the fourth quarter? 22%

3.      Which of the following were reasons for the increase in LVMH’s sales?

a)      Well-known products              c) Better research

b)      New stores                              d) New products

4.      How did the launch of the Tambour watch help LVMH? Did not have huge sales but it brought customers into the stores

5.      In which market did LVMH sell a lot of products? US, France and Japan

D.     Mark each statement true or false.

1.      LVMH’s main product is cosmetics. (false)

2.      LVMH’s doesn’t launch many new product. (true)

3.      Sales in japan are poor. (false)

4.      LVMH’S products are well made. (true)

5.      The image of its products is important to LVMH. (true)

Page 82: Language focus 2

A.      Underline the present simple or the present continuous form of the verb to complete these sentences.

1.      I stay / am staying at the Ritz every time I’m in New York. I stay / am staying at the Ritz at the moment.

2.      She works / is working at home today. She works / is working at home every day.

3.      She often calls / is calling Russia. At the moment she calls / is calling a customer in Moscow.

4.      I don’t usually deal / dealing with the paperwork. I deal / am dealing with all the paperwork while Susan is away.

5.      It normally takes / is taking about two months. But this delivery takes / is taking longer than usual.

6.      We normally use / are using a London firm. This time we use / are using a different company.

B.      Complete this article with the present simple or the present continuous form of the verbs in brackets.

THE INDITEX GROUP

The Inditex Group owns (own) six fashion chains including Zara. It has (have) around 1.500 stores worldwide. It operates (operate) in 44 countries. Inditex employs (employ) 27.000 people and has (have) more than 200 fashion designers.

Currently the fashion designers are working (work) on next year’s designs. The Inditex Group is doing (do) very well at the moment, and it is trying (try) to become a global fashion leader.

Amancio Ortega, the founder of Inditex, also invests (invest) in property and hotels. Most of this year’s investment staying (stay) in Spain.

UNIT 9: THE WEB

Page 91: Vocabulary 1

A.      Read this advice about using the internet. Match the underlined words with their definitions below.

How do you get started on the internet? First you log on (1). Then, a good way is to go to an efficient search engine (2), for example, Yahoo! Or Google. You type in a keyword (3) to show what you are looking for. Very quickly you receive a list of websites (4) to choose form. Sometimes the list is long enough to keep surfers (5) happy for many hours. When you find the right website, you can either download (6) information or print it out. If you download a file with a virus in it, your computer may crash (7).

a)      People who spend a lot of time using the internet. (5)

b)      Take information from the internet and copy it your computer. (6)

c)      A website which finds information about other websites. (4)

d)      Place on the internet containing information. (2)

e)      Your computer stops working because of a problem. (7)

f)       Enter information to start using a computer or websites. (1)

g)      The word which tells the search engine what you are looking for. (3)

Page 93: Language focus 1

A.      Complete these sentences using going to.

1.      What are you going to do?

2.      Well, I am not going to sell the company.

B.      Complete these sentences using the present continuous form of the verb in brackets.

1.      What are they doing next week? (do)

2.      They are not working. They’re on holiday. (work)

C.      Complete these sentences using the present continuous form of the verb in brackets.

I’m meeting (meet) Mr. Yamashiro next week. He is arriving (arrive) on Tuesday night. On Wednesday I’m taking (take) him to the factory. I’m not seeing (not see) him on Thursday. But I’m driving (drive) him to the airport on Friday.

D.      

E.      Tick the plans below which are true for you. Add four more plans to each list.

Next week

Go to the bank                        (x)

Have a meeting                      (x)

Do my homework                   (√)

Phone my parents                   (√)

Finish scientific writing           (√)

Holiday with my family           (√)

Next year

Go abroad                               (√)

Design my own web page       (√)

Give up smoking                     (x)

Change my job                        (x)

Go to Mecca with my parents (√)

Page 94: Reading

A.      Do you think is difficult to find products on the internet? What kind of products do you search for on the internet?

B.      Scan the article and note the names of all the companies.

·         AOL

·         Yahoo

·         Overture

·         Dot.com

·         Earthink

·         Jupiter Research

·         Goto.com

C.      Read the article and choose the best answers to these questions.

1.      These days big internet companies are making:

a)      More profit                                                     b) Less profit

2.      Many internet companies failed because:

a)      Sales were poor                                              b) They didn’t advertise enough

3.      Martin Child says it is important:

a)      To be able to find a company’s product         b) To do a lot of research

4.      Overture made $142.8m during a period of:

a)      3 months                                                         b) 6 months

5.      For research engines like Google, the main problem is:

a)      To get good staff                                 b) To offer services which and different

Page 95: Vocabulary 2 time expression

A.      Complete these future time expressions with words from the box.

1.      Sales of luxury cars will double by next year.

2.      In two weeks’ time we’ll review the budget.

3.      We’re entertaining the suppliers tomorrow evening.

4.      They will introduce the new marketing strategy in the near future.

5.      She wants us to increase exports before the end of June.

6.      Our launch deadline is the week after next.

7.      He’s going to rebuild the website at the weekend.

8.      Your flight will board a couple of hours from now.

Page 95: Language focus 2 will

A.      Read the following sentences from a chairperson’s I.T plan. Put will in the correct position in each line.

1.      All our catalogues (will) be online by next year

2.      In ten years 80% of our sales (will) be online

3.      Most of our customers (will) order their products at their computer

4.      Customers (will) open one account to make all their purchases

5.      Security (won’t) be a problem

6.      As a result, (will) efficiency improve

B.      Match the statements to the offers.

1.      I haven’t got a hard copy of the report (b)

2.      I can’t find Susan’s address (e)

3.      I think it’s time to go home (d)

4.      These boxes are so heavy (a)

5.      I’m very thirsty (c)

Page 97: Writing

To                : PT. Printer ABC                       Flamingo street, number 18, South Tangerang From           : FLOWER PRINTING                              Jasmine street, Number 22, East Jakarta Date            : Jakarta, May 6th, 2016 Subject        : Complaint about some damages of the goods Dear Sir, Through this letter we inform you that our order had arrived on time. However, after we checked the products you sent us, there are some damages of some printer. The damages are: 1.      Power supply off, the printer can’t operate 2.      There are black marks on the front of the paper 3.      Damage to the basic circuit such as paper feed the printer head, carriage head printer, power supply, electronic control package For the evidence, we will send you back the damage products to be re-check by your company. We hope in the future, we would not receive any more damaged products like this. If this thing happen again, we are sorry that we will cut off our cooperation contract. Thank you for your concern, we will wait for you reply. Regards, FLOWER PRINTING

UNIT 10: JOBS

Page 106: Starting up

A.      Look at these jobs. Who do you think should get the highest salary for these jobs? Put the jobs in order, highest salary first.

·         Lawyer                        (3)

·         Nurse                           (8)

·         Football star                 (1)

·         Accountant                   (4)

·         Fashion model             (2)

·         Postal worker              (10)

·         Firefighter                    (7)

·         Teacher                       (9)

·         Advertising executive  (5)

·         Air traffic controller   (6)

B.       

C.      Which of the following would you like (√) or not like (x) in a job?

1.      A lot of telephone work                                        (√)

2.      Writing lots of reports                                          (x)

3.      Working with the same people                            (√)

4.      Working with a lot of different people                 (x)

5.      Working on your own                                           (√)

6.      Sharing an office                                                   (√)

7.      Using English at work                                           (√)

8.      Working flexible hours (including weekends)      (√)

9.      Casual dress                                                          (√)

10.  Uniforms                                                               (x)

Page 107: Vocabulary

A.      Complete the first part of this advertisement with the verbs from the box. Use the words in brackets to help you.

KARADA MODE PLC

EUROPEAN MANAGER €50K + CAR

Are you the person we are looking for?

THE ROLE

We are looking for a talented person for this position. In this exciting job you will need to:

Lead a team of 25 (be in charge of)

Set up a new branch in Amsterdam (start)

Train new staff (teach)

Increase sales in all markets (make more)

Develop new products (create)

Improve communication between our head office and local branches (make better)

B.      Complete the second part of the advertisement with the verbs from the box.

THE PERSON

In your present job you:

Manage a large department in the clothing industry (control)

Plain budgets (think about the future)

Organize sales conferences and trade exhibitions (arrange)

Deal customers, suppliers and their problems (take action)

Page 108: Language focus 1

A.      Match the job interview questions 1 to 5 with their answers a) to e).

1.      How many jobs have you had since leaving university? (e)

2.      Why have you changed jobs so Often? (c)

3.      What have you done that shows Leadership? (a)

4.      In what ways has your job changed since you joined the company? (b)

5.      Have you ever worked with a difficult person? (d)

a)      I now have more responsibility and work longer hours.

b)      Well, I lead the sales team. I’m also chairperson of a local business association

c)      I wanted to earn more money

d)      Well, the boss in my last company wasn’t easy to work with

e)      I’ve worked for six companies

B.       

C.      Complete these interview questions using the present perfect from of the verb in brackets.

1.      How have you changed (you change) over the last five years?

2.      What other jobs have you applied for (you apply for) recently?

3.      What have you read (you read) recently?

4.      What kind of people have you work (you work) with?

5.      What sort of bosses have you had (you have)?

6.      What have you learn (you learn) from your other jobs?

7.      What sort of problems have you had (you have) to deal with?

8.      What have you do (you do) that shows leadership?

Page 109: Reading

A.       

B.      Mark each statement true or false.

1.      Cristina Kramer studied in Brazil. (true)

2.      She has worked for two different companies.  (true)

3.      She arranged seminars when she worked for Brazil Instruments. (false)

4.      She was a manager at Brazil Instruments. (false)

5.      She has sold software in Sao Paulo. (true)

6.      She is interested in keeping fit. (true)

C.      Work in pairs. Answer these questions.

1.      How many pages is a typical CV in your country? 2 pages

2.      Do you include a photo? Do you think it is a good idea?

3.      Does it have the same headings as Cristina Kramer’s CV? Yes, have the same headings as Cristina Kramer’s CV

4.      Do you include any other information in CVs in your country?

Page 110: Language focus 2

A.      Underline the past simple or the present perfect form of the verbs to complete this extract.

I think I had / have had an interesting career. I studied / have studied at Oxford University from 1997 to 2000. Then I applied / have applied for jobs abroad. I worked / have worked in Hong Kong for a year, and then I went / have been to Japan in 2001.

I did / have done a number of different jobs. I sold / have sold computer software in Hong Kong. I taught / have taught English in Japan. I wrote / have written a book, and I ran / have run my own business.

B.      Tick the expressions you can use to complete this sentence.

The manager has been here before.

Before (√)

Twice

Last year

Since 2 o’clock (√)

Two weeks ago

Often

For two hours (√)

This afternoon

At 2 o’clock

Recently

UNIT 11: COMMUNICATION

Page 6: Starting up

A.      What makes a good communication? Choose the here most important factors.

·         Fluency in the language

·         An extensive vocabulary

·         Not being afraid of making mistakes

B.       

C.      Discuss these questions.

1.      What forms of written and spoken communication can you think of? For example: e-mails, interviews

2.      Which of the above do you like using? Why?

Interview, because it can measure how we are proficient in communicating with others.

3.      What problems can people have with them?

The problems frequently facing when interview usually we will be more nervous.

4.      How can these problems be solved?

One of the solution I think is called and soothing ourselves.

Page 6: Vocabulary good communicators

A.      Which words below apply to good communicators? Which apply to bad communicators?

Good communicators:

Articulate, Coherent, Eloquent, Fluent, Focused, Extrovert, Persuasive, Responsive, Succinct.

Bad communicators:

Hesitant, Inhibited, Rambling, Sensitive, Reserved

Page 7: Vocabulary

B.      Which of the words in exercise A have the following meanings?

1.      Concise                                          : Succinct

2.      Reluctant to speak                        : Reserved

3.      Talking in a confused way            : Rambling

4.      Able to express ideas well            : Articulate

5.      Clear and easy to understand       : Coherent

6.      Good at influencing people          : Persuasive

7.      Outgoing                                       : Extrovert

8.      Reacting in a positive way            : Sensitive

C.      Complete this talk by a communication expert with the verbs from the box.

Good communication really listen to people and take in what is said. They maintain eye contact and have a relaxed body language, but they seldom ramble and stop people talking. If they don’t understand and want to explain something they wait for a suitable opportunity.

When speaking, effective communicators are good at giving information. They do not interrupt their listener. They make their points clearly. They will avoid technical terms, abbreviations or jargon. If they do need to use unfamiliar terminology they engage by giving an easy to understand example. Furthermore, although they may digress and leave the main point to give additional information and details where appropriate, they will not confuse and lose sight of their main message. Really effective communicators who have the ability to clarify with colleagues, employees, customers and suppliers are a valuable asset for any business.

Page 8: Reading

A.       

B.      Select three of the items below which, in your opinion, best contribute to improving communication.

·         Mobile phone

·         Trust

·         Frequent meetings

Page 9:

C.      Read the article and complete the chart below.

COMMUNICATION PROBLEMS

a.      High Tech

Consequences

1.      Senior manager hide behind their computers

2.      Staff use voice mail to screen calls

3.      Employees sitting next each other will send e-mails rather than speak

b.      Information Overload

Consequences

4.      People stop listening

c.       Common Loyalties

Consequences

5.      Can even extend to question of safety

D.     Read the article again and answer these questions.

1.      What communication problem did Gearbulk have?

can create barries - senior manager hide behind their computers, staff use voice mail to screen calls, employees sitting next each other will send e-mails rather than speak.

2.      How did Gearbulk overcome the problems?

manager should get up, walk round the office and talk to people.

3.      What solution does Theobald recommend for the above problems?

Theobald recommend checking e-mails only three times a day, allocating a set period of time to deal with it.

4.      According to the author, why do staff often receive too many e-mails?

many email accounts attached.

5.      Why weren’t the two government departments (responsible for air safety) communicating?

because the government was trying to save money and both group felt threatened. The individuals were highly identified with there own organisation and unwilling to communicate with the other department.

6.      What does the author think about sending people on communication courses?

sending such people on yet another "how to communication" course will be pointless.

E.      Which word in each group does not form a word partnership with the word in bold?

1.      Waste        : resources, information

2.      Face           : trouble, difficulties

3.      Duplicate   : time, work

4.      Install        : factories, equipment

5.      Save           : time, experience

6.      Develop     : truth, loyalty

7.      Share         : support, ideas

8.      Allocate     : ideas, resources

9.      Interrupt    : e-mails, conversations

Page 10: Language Review idioms

A.      Complete these idioms with the missing words form the box.

a)      To put in a nutshell

b)      To get straight to the point

c)      To hear it on the grapevine

d)      To put you in the picture

e)      To get wrong end of the wires

f)       To be on the same wavelength

g)      Can’t make head or tail of it

h)      To talk at cross purposes

i)        To beat about the bush

j)        To get our crossed stick

B.      Which of the idioms in exercise A mean the following?

1.      To fail to understand anything wires

2.      To share similar opinions and ideas wavelength

3.      To summaries briefly nutshell

4.      To misunderstand bush

5.      To delay talking about something stick

6.      To give the latest information tail

7.      To talk about the most important thing point

8.      To hear about something passed from one person to another grapevine

C.      Complete the sentences with the idioms form exercise A.

1.      Ok, I’ll stick I’m afraid we’re going to have to let you go.

2.      ‘You and your boss seem to agree on most things.’ ‘Yes, we are wavelength

3.      Some important decisions were taken at yesterday’s meeting. Let me  nutshell

4.      I think we are tail. I mean next month, not this month.

5.      He never gives you a straight answer. He’s always bush

6.      I purposes that he’s been fired. It is true?

7.      It’s a very complicated system, but to grapevine it works exactly like a big kettle

8.      If you think our biggest problem is market share then you have picture

9.      This report makes no sense at all. I point

10.  Everyone arrived for the meeting at different times. We must have wires

D.     Ask your partner the following questions.

1.      What have you heard on the grapevine recently?

I recently have heard on the grapevine that there are news an earthquake in the Malang, East Java measuring 6.2 Richter scale.

2.      When was the last time you got the wrong end of the stick?

to misunderstand what someone has said or to misunderstand a situation.

3.      When it necessary to put someone in the picture?

Taking a picture of a person in a public space.

4.      In what situations is it good to beat about the bush?

Don't beat around the bush. Just tell me where my brother is. There is no point in beating about the bush. I'm leaving you.

5.      Can you give an example of when you were talking at cross purposes?

The two groups of advisors seemed to be working at cross purposes during this crisis.

6.      Is there anything you can’t make head or tail of?

to absolutely not understand something.