Active and Passive Sentence

Active / Passive Verb Forms
Sentences can be active or passive. Therefore, tenses also have "active forms" and "passive forms." You must learn to recognize the difference to successfully speak English.
Active Form
In active sentences, the thing doing the action is the subject of the sentence and the thing receiving the action is the object. Most sentences are active.
[Thing doing action] + [verb] + [thing receiving action]
Examples:
Passive Form
In passive sentences, the thing receiving the action is the subject of the sentence and the thing doing the action is optionally included near the end of the sentence. You can use the passive form if you think that the thing receiving the action is more important or should be emphasized. You can also use the passive form if you do not know who is doing the action or if you do not want to mention who is doing the action.
[Thing receiving action] + [be] + [past participle of verb] + [by] + [thing doing action]

Active voice
In most English sentences with an action verb, the subject performs the action denoted by the verb.
These examples show that the subject is doing the verb's action.

Because the subject does or "acts upon" the verb in such sentences, the sentences are said to be in the active voice.

Passive voice
One can change the normal word order of many active sentences (those with a direct object) so that the subject is no longer active, but is, instead, being acted upon by the verb - or passive.
Note in these examples how the subject-verb relationship has changed.

Because the subject is being "acted upon" (or is passive), such sentences are said to be in the passive voice.
NOTE: Colorful parrots live in the rainforests cannot be changed to passive voice because the sentence does not have a direct object.
To change a sentence from active to passive voice, do the following:
1. Move the active sentence's direct object into the sentence's subject slot

2. Place the active sentence's subject into a phrase beginning with the preposition by

3. Add a form of the auxiliary verb be to the main verb and change the main verb's form

Because passive voice sentences necessarily add words and change the normal doer-action-receiver of action direction, they may make the reader work harder to understand the intended meaning.
As the examples below illustrate, a sentence in active voice flows more smoothly and is easier to understand than the same sentence in passive voice.


It is generally preferable to use the ACTIVE voice.

To change a passive voice sentence into an active voice sentence, simply reverse the steps shown above.
1. Move the passive sentence's subject into the active sentence's direct object slot

2. Remove the auxiliary verb be from the main verb and change main verb's form if needed

3. Place the passive sentence's object of the preposition by into the subject slot.

Because it is more direct, most writers prefer to use the active voice whenever possible.
The passive voice may be a better choice, however, when
the doer of the action is unknown, unwanted, or unneeded in the sentence
Examples
the writer wishes to emphasize the action of the sentence rather than the doer of the action
Examples
the writer wishes to use passive voice for sentence variety.

Pola active dan passive voice pada tiap tensis
A. Jika active voice dalam simple present tense, maka ‘be’ passive voice-nya adalah is, am atau are.
Contoh:
Active : He meets them everyday.
Passive : They are met by him everyday.
Active : She waters this plant every two days.
Passive : This plant is watered by her every two days.

B. Jika active voice dalam simple past tense, maka ‘be’ passive voice-nya adalah was atau were
Contoh:
Active : He met them yesterday
Passive : They were met by him yesterday
Active : She watered this plant this morning
Passive : This plant was watered by her this morning

C. Jika active voice dalam present perfect tense, maka ‘be’ passive voice-nya adalah been yang diletakkan setelah auxiliary has atau have, sehingga menjadi ‘has been’ atau ‘have been’
Contoh:
Active : He has met them
Passive : They have been met by him
Active : She has watered this plant for 5 minutes.
Passive : This plant has been watered by her for 5 minutes.

D. Jika active voice dalam past perfect tense, maka ‘be’ passive voice-nya adalah been yang diletakkan setelah auxiliary had, sehingga menjadi had been
Contoh:
Active : He had met them before I came.
Passive : They had been met by him before I came.
Active : She had watered this plant for 5 minutes when I got here
Passive : This plant had been watered by her for 5 minutes when I got here

E. Jika active voice dalam simple future tense, maka ‘be’ passive voice-nya adalah be
Contoh:
Active : He will meet them tomorrow.
Passive : They will be met by him tomorrow.
Active : She will water this plant this afternoon.
Passive : This plant will be watered by her this afternoon.
Active : The farmers are going to harvest the crops next week
Passive : The crops are going to be harvested by the farmers next week.

F. Jika active voice dalam future perfect tense, maka ‘be’ passive voice-nya adalah been yang diletakkan setelah auxiliary will have, sehingga menjadi ‘will have been’
Contoh:
Active : He will have met them before I get there tomorrow.
Passive : They will have been met by him before I get there tomorrow.
Active : She will have watered this plant before I get here this afternoon.
Passive : This plant will have been watered by her before I get here this afternoon.

G. Jika active voice dalam past future perfect tense, maka ‘be’ passive voice-nya adalah been yang diletakkan setelah auxiliary would have, sehingga menjadi ‘would have been’.
Contoh:
Active : He would have met them.
Passive : They would have been met by him.
Active : She would have watered this plant.
Passive : This plant would have been watered by her.

H. Jika active voice dalam present continuous tense, maka ‘be’ passive voice-nya adalah (is, am atau are) + being.
Contoh:
Active : He is meeting them now.
Passive : They are being met by him now.
Active : She is watering this plant now.
Passive : This plant is being watered by her now.

I. Jika active voice dalam past continuous tense, maka ‘be’ passive voice-nya adalah (was atau were) + being.
Contoh:
Active : He was meeting them.
Passive : They were being met by him.
Active : She was watering this plant.
Passive : This plant was being watered by her.

J. Jika active voice dalam perfect continuous tense, maka ‘be’ passive voice-nya adalah (has/have) been + being.
Contoh:
Active : He has been meeting them.
Passive : They have been being met by him.
Active : She has been watering this plant.
Passive : This plant has been being watered by her.

K. Jika active voice dalam past perfect continuous tense, maka ‘be’ passive voice-nya adalah had been + being.
Contoh:
Active : He had been meeting them.
Passive : They had been being met by him.
Active : She had been watering this plant.
Passive : This plant had been being watered by her.

L. Jika active voice dalam future continuous tense, maka ‘be’ passive voice-nya adalah will be + being.
Contoh:
Active : He will be meeting them.
Passive : They will be being met by him.
Active : She will be watering this plant.
Passive : This plant will be being watered by her.

M. Jika active voice dalam past future continuous tense, maka ‘be’ passive voice-nya adalah would be + being.
Contoh:
Active : He would be meeting them.
Passive : They would be being met by him.
Active : She would be watering this plant.
Passive : This plant would be being watered by her.

N. Jika active voice dalam future perfect continuous tense, maka ‘be’ passive voice-nya adalah will have been + being.
Contoh:
Active : He will have been meeting them.
Passive : They will have been being met by him.
Active : She will have been watering this plant.
Passive : This plant will have been being watered by her.

O. Jika active voice dalam past future perfect continuous tense, maka ‘be’ passive voice-nya adalah would have been + being.
Contoh:
Active : He would be meeting them.
Passive : They would be being met by him.
Active : She would be watering this plant.
Passive : This plant would be being watered by her.

Example article

Computers and Education in America
In the last decade, computers have invaded every aspect of education, from kindergarten through college. The figures show that schools have spent over two billion dollars installing two million new computers. Recently, with the explosive increase of sites on the Internet, computers have taken another dramatic rise. In just five years, the number of Internet hosts has skyrocketed from 2 million to nearly 20 million. It is not uncommon for 6th graders to surf the Net, design their own home pages, and e-mail their friends or
strangers they have "met" on the Web. Computer literacy is a reality for many junior high students and most high school students.
In the midst of this technological explosion, we might well stop and ask some key questions. Is computer technology good or bad for education? Are students learning more or less? What, exactly, are they learning? And who stands to benefit from education's current infatuation with computers and the Internet?
In the debate over the virtues of computers in education, the technological optimists think that computers and the Internet are ushering us into the next literacy revolution, a change as profound as Gutenberg's invention of the printing press. In contrast, a much smaller but growing number of critics believe that cyberspace is not the ideal classroom. I agree with the critics. If you consider your own experience, you'll agree that the benefits of computer literacy are at best wildly overrated. At their worst, computers and the Internet pander to the short attention spans and the passive viewing habits of a young television generation.
The technological optimists sing a siren song of an enchanted new land where the educational benefits of computers and the Internet are boundless. First, they boast that children can now access information on every conceivable subject. If little Eva or little Johnny wants to learn about far-away cultures, they can access sites from their own homes that will teach them about the great languages and cultures of the world. Second, these starry-eyed optimists warble about how the Internet has created a truly democratic space, where all children--rich, poor, black, white, and brown--have equal access to information and education. Third, they claim that computers will allow students to have e-mail
conversations with experts on any subject around the world. No longer will students be limited by their own classroom, their teacher, or their environment. Distance learning is the wave of the future, and classrooms will become obsolete or at least optional. In the words of John Sculley, former CEO of Apple Computer, the new technologies have created an "avalanche of personal creativity and achievement" and they have given students the "ability to explore, convey, and create knowledge as never before." Children who used to hate going to school will now love to learn to read and write, to do math and science. They will voluntarily spend hours learning on the Web instead of being bored to death by endless books and stodgy teachers.
Sound too good to be true? Let's examine these claims, one by one. First, promoters of
computer learning are endlessly excited about the quantity of information available on the Internet. The reality, however, is quite a different story. If you've worked on the Internet, you know that finding and retrieving information from a Web site can sometimes be tedious and time consuming. And once you find a site, you have no idea whether the information will be valuable. Popular search engines such as Yahoo! are inefficient at finding relevant information, unless you just want to buy a book on Amazon.com or find
a street map for Fargo, North Dakota. Information is definitely available on the Web, but the problem is finding relevant, reliable, and non-commercial information.
Next, the optimists claim that the Internet is truly a democratic space with equal access for
everyone. Again, the reality falls short. First, access to an Internet provider at home costs over a hundred dollars a month, once you add up service and long distance fees. And then there's the technology barrier--not every person has the skills to navigate the Web in any but the most superficial way. Equal access is still only a theoretical dream, not a current reality.
Finally, computers do allow students to expand their learning beyond the classroom, but the distance learning is not a utopia. Some businesses, such as Hewlett Packard, do have mentoring programs with children in the schools, but those mentoring programs are not available to all students. Distance learning has always been a dream of administrators, eager to figure out a cheaper way to deliver education. They think that little Eva and Johnny are going to learn about Japanese culture or science or algebra in the evening when they could be talking with their friends on the phone or watching television. As education critic Neil Postman points out, these administrators are not imagining a new technology but a new kind of child: "In [the administrator's] vision, there is a confident and typical sense of unreality. Little Eva can't sleep, so she decides to learn a little algebra? Where does little Eva come from? Mars?" Only students from some distant planet would prefer to stick their nose in a computer rather than watch TV or go to school and be with their friends.
In addition to these drawbacks are other problems with computers in education. There is the nasty issue of pornography and the rampant commercialism on the Internet. Schools do not want to have their students spend time buying products or being exposed to pornography or pedophiles. Second, the very attractiveness of most Web sites, with their color graphics and ingenious links to other topics, promotes dabbling and skimming. The word "surfing" is appropriate, because most sites encourage only the most surface exploration of a topic. The Internet thus accentuates what are already bad habits for
most students: Their short attention spans, their unwillingness to explore subjects in depth, their poor reading and evaluation skills. Computers also tend to isolate students, to turn them into computer geeks who think cyberspace is actually real. Some students have found they have a serious and addictive case of "Webaholism," where they spend hours and hours on the computer at the expense of their family and friends. Unfortunately, computers tend to separate, not socialize students. Finally, we need to think about who has the most to gain or lose from computers in the schools. Are administrators getting more students "taught" for less money? Are big companies training a force of computer worker bees to run their businesses? Will corporate CEO's use technology to isolate and control their employees?
In short, the much ballyhooed promise of computers for education has yet to be realized.
Education critic Theodore Roszak has a warning for us as we face the brave new world of computer education:
Like all cults, this one has the intention of enlisting mindless allegiance and acquiescence. People who have no clear idea of what they mean by information or why they should want so much of it are nonetheless prepared to believe that we live in an Information Age, which makes every computer around us what the relics of the True Cross were in the Age of Faith: emblems of salvation.
I think if you examine your own experience with computers, you'll agree that the cult of computers is still an empty promise for most students. Computers, the Internet, and the Web will not magically educate students. It still must be done with reading, study, good teaching, and social interaction. Excellence in education can only be achieved the old fashioned way--students must earn it.
--Dudley Erskine Devlin

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Subject-Verb Agreement ( Bahasa inggris bisnis 2)

A. Subject-Verb Agreement

The subject and verb must agree in number: both must be singular, or both must be plural. Problems occur in the present tense because one must add an -s or -es at the end of the verb when the subjects or the entity performing the action is a singular third person: he, she, it, or words for which these pronouns could substitute.

Notice the difference between singular and plural forms in the following examples:

Singular	Plural
The student sings. (He or she sings)	Your children sing. (They sing)
The bird does migrate. (It does)	Those birds do migrate. (They do)

In order to find out if your subject and verb agree, you need to be able to identify the subject of your sentence. Here are some helpful hints that will help you to decipher where your subject is and where it is not.

---

Where is my subject?

• Most likely, your verb will agree with the first noun to the left of the verb:

  The Supreme Court judge decides the appropriate penalty.
  Subject: judge	Verb: decides

  The committee members were satisfied with the resolution.
  Subject: members	Verb: were

• Occasionally, a sentence has the subject after the verb instead of before it. This strategy is often used for poetic effect.

  Over the ripples glides a small canoe.
  Subject: a small canoe	Verb: glides

  There was a well-known writer at the meeting.
  Subject: a well-known writer	Verb: was

• You will not find the subject in a modifying phrase (MP), a phrase that starts with a preposition, a gerund, or a relative pronoun and that modifies the meaning of the noun or subject under discussion.

  The group of students is going on a field trip.
  Subject: the group	MP: of students	Verb: is

  The survey covering seven colleges reveals a growth in enrollment.
  Subject: the survey	MP: covering seven colleges	Verb: reveals

  The speaker whom you saw at the lecture is one of the state senators from Minnesota.
  Subject: the speaker	MP: whom you saw at the lecture	Verb: is

• If subjects are joined by and, they are considered plural.
  

  The quarterback and the coach are having a conference.
  Subject: the quarterback and the coach	Verb: are having

• If subjects are joined by or or nor, the verb should agree with the closer subject.
  

  Either the actors or the director is at fault.
  Subjects: actors, director	Verb: is

  Either the director or the actors are at fault.
  Subjects: director, actors	Verb: are

• The relative pronouns (who, whom, which, and that) are either singular or plural, depending on the words they refer to.
  

  The sales manager is a good researcher who spends a great amount of time surfing the Web for information.
  Subject: the sales manager	Verbs: is, spends

  Sales managers are good researchers who spend a great amount of time surfing the Web for information.
  Subject: sales managers	Verbs: are, spend

• Indefinite pronouns (someone, somebody, each, either one, everyone, or anyone) are considered singular and need singular verbs although they convey plural meaning.
  

  Anyone who wants to pursue higher education has to pass entrance exams.
  Subject: anyone	Verbs: wants, has

  Everyone on the committee is welcome to express his/her ideas.
  Subject: everyone	Verb: is

• A few nouns can be either plural or singular, depending on whether they mean a group or separate individuals. These words are rarely used as plurals in modern writing.
  
  

  The jury is sequestered.
  Subject: jury	Verb: is

  The jury are having an argument.
  Subject: jury	Verb: are having

• A few subjects look plural but are really singular or vice versa.
  
  

  The news of the discovery is spreading.
  Subject: news	Verb: is

  The mass media have publicized the facts.
  Subject: mass media	Verb: have publicized

  The data amaze everyone.
  Subject: data	Verb: amaze

Basic Rule

The basic rule states that a singular subject takes a singular verb, while a plural subject takes a plural verb.

NOTE: The trick is in knowing whether the subject is singular or plural. The next trick is recognizing a singular or plural verb.

Hint: Verbs do not form their plurals by adding an s as nouns do. In order to determine which verb is singular and which one is plural, think of which verb you would use with he or she and which verb you would use with they.

Example:
talks, talk
Which one is the singular form?
Which word would you use with he?
We say, "He talks." Therefore, talks is singular.
We say, "They talk." Therefore, talk is plural.

Rule 1

Two singular subjects connected by or or nor require a singular verb.

Example:
My aunt or my uncle is arriving by train today.

Rule 2

Two singular subjects connected by either/or or neither/nor require a singular verb as in Rule 1.

Examples:
Neither Juan nor Carmen is available.
Either Kiana or Casey is helping today with stage decorations.

Rule 3

When I is one of the two subjects connected by either/or or neither/nor, put it second and follow it with the singular verb am.

Example:
Neither she nor I am going to the festival.

Rule 4

When a singular subject is connected by or or nor to a plural subject, put the plural subject last and use a plural verb.

Example:
The serving bowl or the plates go on that shelf.

Rule 5

When a singular and plural subject are connected by either/or or neither/nor, put the plural subject last and use a plural verb.

Example:
Neither Jenny nor the others are available.

Rule 6

As a general rule, use a plural verb with two or more subjects when they are connected by and.

Example:
A car and a bike are my means of transportation.

Rule 7

Sometimes the subject is separated from the verb by words such as along with, as well as, besides, or not. Ignore these expressions when determining whether to use a singular or plural verb.

Examples:
The politician, along with the newsmen, is expected shortly.
Excitement, as well as nervousness, is the cause of her shaking.

Rule 8

The pronouns each, everyone, every one, everybody, anyone, anybody, someone, and somebody are singular and require singular verbs. Do not be misled by what follows of.

Examples:
Each of the girls sings well.
Every one of the cakes is gone.

NOTE: Everyone is one word when it means everybody. Every one is two words when the meaning is each one.

Rule 9

With words that indicate portions—percent, fraction, part, majority, some, all, none, remainder, and so forth —look at the noun in your of phrase (object of the preposition) to determine whether to use a singular or plural verb. If the object of the preposition is singular, use a singular verb. If the object of the preposition is plural, use a plural verb.

Examples:
Fifty percent of the pie has disappeared.
Pie is the object of the preposition of.
Fifty percent of the pies have disappeared.
Pies is the object of the preposition.
One-third of the city is unemployed.
One-third of the people are unemployed.

NOTE: Hyphenate all spelled-out fractions.

All of the pie is gone.
All of the pies are gone.
Some of the pie is missing.
Some of the pies are missing.
None of the garbage was picked up.
None of the sentences were punctuated correctly.
Of all her books, none have sold as well as the first one.

NOTE: Apparently, the SAT testing service considers none as a singular word only. However, according to Merriam Webster's Dictionary of English Usage, "Clearly none has been both singular and plural since Old English and still is. The notion that it is singular only is a myth of unknown origin that appears to have arisen in the 19th century. If in context it seems like a singular to you, use a singular verb; if it seems like a plural, use a plural verb. Both are acceptable beyond serious criticism" (p. 664).

Rule 10

The expression the number is followed by a singular verb while the expression a number is followed by a plural verb.

Examples:
The number of people we need to hire is thirteen.
A number of people have written in about this subject.

Rule 11

When either and neither are subjects, they always take singular verbs.

Examples:
Neither of them is available to speak right now.
Either of us is capable of doing the job.

Rule 12

The words here and there have generally been labeled as adverbs even though they indicate place. In sentences beginning with here or there, the subject follows the verb.

Examples:
There are four hurdles to jump.
There is a high hurdle to jump.

Rule 13

Use a singular verb with sums of money or periods of time.

Examples:
Ten dollars is a high price to pay.
Five years is the maximum sentence for that offense.

Rule 14

Sometimes the pronoun who, that, or which is the subject of a verb in the middle of the sentence. The pronouns who, that, and which become singular or plural according to the noun directly in front of them. So, if that noun is singular, use a singular verb. If it is plural, use a plural verb.

Examples:
Salma is the scientist who writes/write the reports.
The word in front of who is scientist, which is singular. Therefore, use the singular verb writes.
He is one of the men who does/do the work.
The word in front of who is men, which is plural. Therefore, use the plural verb do.

Rule 15

Collective nouns such as team and staff may be either singular or plural depending on their use in the sentence.

Examples:
The staff is in a meeting.
Staff is acting as a unit here.
The staff are in disagreement about the findings.
The staff are acting as separate individuals in this example.
The sentence would read even better as:
The staff members are in disagreement about the findings.

See the section on Plurals for additional help with subject-verb agreement.

The indefinite pronouns anyone, everyone, someone, no one, nobody are always singular and, therefore, require singular verbs.

• Everyone has done his or her homework.
• Somebody has left her purse.

Some indefinite pronouns — such as all, some — are singular or plural depending on what they're referring to. (Is the thing referred to countable or not?) Be careful choosing a verb to accompany such pronouns.

• Some of the beads are missing.
• Some of the water is gone.

On the other hand, there is one indefinite pronoun, none, that can be either singular or plural; it often doesn't matter whether you use a singular or a plural verb — unless something else in the sentence determines its number. (Writers generally think of none as meaning not any and will choose a plural verb, as in "None of the engines are working," but when something else makes us regard none as meaning not one, we want a singular verb, as in "None of the food is fresh.")

• None of you claims responsibility for this incident?
• None of you claim responsibility for this incident?
• None of the students have done their homework. (In this last example, the word their precludes the use of the singular verb.

Some indefinite pronouns are particularly troublesome Everyone and everybody (listed above, also) certainly feel like more than one person and, therefore, students are sometimes tempted to use a plural verb with them. They are always singular, though. Each is often followed by a prepositional phrase ending in a plural word (Each of the cars), thus confusing the verb choice. Each, too, is always singular and requires a singular verb.

Everyone has finished his or her homework.

You would always say, "Everybody is here." This means that the word is singular and nothing will change that.

Each of the students is responsible for doing his or her work in the library.

Don't let the word "students" confuse you; the subject is each and each is always singular — Each is responsible.

Phrases such as together with, as well as, and along with are not the same as and. The phrase introduced by as well as or along with will modify the earlier word (mayor in this case), but it does not compound the subjects (as the word and would do).

• The mayor as well as his brothers is going to prison.
• The mayor and his brothers are going to jail.

The pronouns neither and either are singular and require singular verbs even though they seem to be referring, in a sense, to two things.

• Neither of the two traffic lights is working.
• Which shirt do you want for Christmas?
  Either is fine with me.

In informal writing, neither and either sometimes take a plural verb when these pronouns are followed by a prepositional phrase beginning with of. This is particularly true of interrogative constructions: "Have either of you two clowns read the assignment?" "Are either of you taking this seriously?" Burchfield calls this "a clash between notional and actual agreement."*

The conjunction or does not conjoin (as and does): when nor or or is used the subject closer to the verb determines the number of the verb. Whether the subject comes before or after the verb doesn't matter; the proximity determines the number.

• Either my father or my brothers are going to sell the house.
• Neither my brothers nor my father is going to sell the house.
• Are either my brothers or my father responsible?
• Is either my father or my brothers responsible?

Because a sentence like "Neither my brothers nor my father is going to sell the house" sounds peculiar, it is probably a good idea to put the plural subject closer to the verb whenever that is possible.

The words there and here are never subjects.

• There are two reasons [plural subject] for this.
• There is no reason for this.
• Here are two apples.

With these constructions (called expletive constructions), the subject follows the verb but still determines the number of the verb.

Verbs in the present tense for third-person, singular subjects (he, she, it and anything those words can stand for) have s-endings. Other verbs do not add s-endings.

He loves and she loves and they love_ and . . . .

Sometimes modifiers will get betwen a subject and its verb, but these modifiers must not confuse the agreement between the subject and its verb.

The mayor, who has been convicted along with his four brothers on four counts of various crimes but who also seems, like a cat, to have several political lives, is finally going to jail.

Sometimes nouns take weird forms and can fool us into thinking they're plural when they're really singular and vice-versa. Consult the section on the Plural Forms of Nouns and the section on Collective Nouns for additional help. Words such as glasses, pants, pliers, and scissors are regarded as plural (and require plural verbs) unless they're preceded the phrase pair of (in which case the word pair becomes the subject).

• My glasses were on the bed.
• My pants were torn.
• A pair of plaid trousers is in the closet.

Some words end in -s and appear to be plural but are really singular and require singular verbs.

• The news from the front is bad.
• Measles is a dangerous disease for pregnant women.

On the other hand, some words ending in -s refer to a single thing but are nonetheless plural and require a plural verb.

• My assets were wiped out in the depression.
• The average worker's earnings have gone up dramatically.
• Our thanks go to the workers who supported the union.

The names of sports teams that do not end in "s" will take a plural verb: the Miami Heat have been looking … , The Connecticut Sun are hoping that new talent … . See the section on plurals for help with this problem.

Fractional expressions such as half of, a part of, a percentage of, a majority of are sometimes singular and sometimes plural, depending on the meaning. (The same is true, of course, when all, any, more, most and some act as subjects.) Sums and products of mathematical processes are expressed as singular and require singular verbs. The expression "more than one" (oddly enough) takes a singular verb: "More than one student has tried this."

• Some of the voters are still angry.
• A large percentage of the older population is voting against her.
• Two-fifths of the troops were lost in the battle.
• Two-fifths of the vineyard was destroyed by fire.
• Forty percent of the students are in favor of changing the policy.
• Forty percent of the student body is in favor of changing the policy.
• Two and two is four.
• Four times four divided by two is eight.

If your sentence compounds a positive and a negative subject and one is plural, the other singular, the verb should agree with the positive subject.

• The department members but not the chair have decided not to teach on Valentine's Day.
• It is not the faculty members but the president who decides this issue.
• It was the speaker, not his ideas, that has provoked the students to riot.

sources of http://grammar.ccc.commnet.edu/grammar/sv_agr.htm and http://leo.stcloudstate.edu/grammar/subverag.html

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PAYMENT LETTER (SURAT PEMBAYARAN)

PAYMENT LETTER (SURAT PEMBAYARAN)

Instrumen/alat pembayaran merupakan media yang digunakan dalam pembayaran. Instrumen pembayaran saat ini dapat diklasifikasikan atas tunai dan non-tunai. Instrumen pembayaran tunai adalah uang kartal yang terdiri dari uang kertas dan uang logam yangsudah kita kenal selama ini. Sementara instrumen pembayaran non-tunai, dapat dibagi lagi atas alat pembayaran non-tunai dengan media kertas atau lazim disebut paper-based instrument seperti, cek, bilyet giro, wesel dan lain-lain serta alat pembayaran non-tunai dengan media kartu atau lazim disebut card-based instrument seperti kartu kredit, kartu debit, kartu ATM dan lain-lain. Dengan semakin berkembangnya teknologi, saat ini mulai dikembangkan pula berbagai alat pembayaran yang menggunakan teknologi micro-chips yang dikenal dengan electronic money. Penggunaan masing-masing alat pembayaran ini mempunyai implikasi yang berbeda-beda terhadap berbagai aspek, seperti aspek hukum, teknis, sistem dan mekanisme operasional dan lain-lain.

1. Tunai/Cash

Penggunaan media tunai dalam transaksi pembayaran banyak dipilih dengan alas an kemudahannya. Dengan menggunakan uang tunai maka jika seseorang melakukan jual beli barang dan atau jasa, maka pada saat dia menerima barang dan atau jasa yang dibeli, penjual juga menerima uang sebagai pembayarannya.Jika semua pembelian barang dan atau jasa menggunakan uang tunai maka semua pelaku ekonomi akan menyimpan persediaan uang tunai dalam jumlah relatif besar untuk memenuhi semua kewajiban pembayarannya. Supaya lebih efisien dan lebih aman, maka digunakan alat pembayaran non-tunai yang penggunaannya melibatkan lembaga perantara yaitu bank.

2. Non-Tunai/Cashless

Pembayaran non-tunai melibatkan jasa perbankan dalam penggunaannya. Bank sebagai badan usaha yang menghimpun dana dari masyarakat pada umumnya memberikan jasa dalam lalu lintas pembayaran bagi nasabahnya. Jasa dalam lalu lintas pembayaran yang diberikan oleh bank tersebut antara lain melalui penerbitan cek/bilyet giro untuk penarikan simpanan giro, transfer dana dari satu rekening simpanan kepada rekening simpanan lainnya pada bank yang sama atau pada bank yang berbeda, penerbitan kartu debit, penerbitan kartu kredit dan lain-lain.

A. Cek

Adalah cek sebagaimana diatur dalam Kitab Undang-undang Hukum Dagang (KUHD). Pengertian secara umum adalah surat yang berisi perintah tidak bersyarat oleh penerbit kepada bank yang memelihara rekening giro penerbit untuk membayarkan suatu jumlah uang tertentu kepada pemegang atau pembawa. Beberapa pihak yang terkait sehubungan dengan penggunaan cek adalah sebagai berikut :

a. Penerbit (drawer)

Orang yang mengeluarkan surat cek.

b. Tersangkut

Yaitu bank yang diberi perintah tanpa syarat untuk membayar sejumlah uang tertentu.

c. Pemegang (holder)

Orang yang diberi hak untuk memperoleh pembayaran, yang namanya tercantum dalam surat cek.

d. Pembawa (bearer)

Orang yang ditunjuk untuk menerima pembayaran, tanpa menyebutkan namanya dalam surat cek. (Adanya pembawa ini sebagai akibat dari klausula atas unjuk yang berlakuk bagi surat cek).

e. Pengganti

Orang yang menggantikan kedudukan pemegang surat cek dengan jalan endosemen. Dalam hal ini surat cek diterbitkan dengan klausula atas pengganti dengan mencantumkan nama penggnti dalam surat cek. Adapun syarat formal cek menurut KUHD adalah sebagai berikut :

a. Nama ‘cek’, yang dimuat dalam teks sendiri dan dinyatakan dalam mana cek itu disebutkan.

b. Perintah tak bersyarat untuk membayar suatu jumlah tertentu.

c. Nama orang yang harus membayar (tersangkut).

d. Penunjukan tempat dimana pembayaran harus terjadi.

e. Penyebutan hari penanggalan beserta tempat dimana cek diterbitkan.

f. Tanda tangan orang yang menerbitkan cek (penerbit).

B. Bilyet Giro

Adalah surat perintah dari nasabah kepada bank yang memelihara rekening giro nasabah (bank tertarik) untuk memindahbukukan sejumlah uang dari rekening yang bersangkutan kepada pihak penerima yang disebutkan namanya pada bank yang sama atau bank lain. Penggunaan bilyet giro tidak diatur dalam KUHD melainkan dalam SK No.28/32/KEP/DIR dan SE No.28/32/UPG tanggal 4 Juli 1995 tentang Bilyet Giro. Adapun syarat formal bilyet giro menurut SK tersebut adalah sebagai berikut :

a. Nama ‘bilyet giro’ dan nomor bilyet giro yang bersangkutan.

b. Nama tertarik.

c. Perintah yang jelas tanpa syarat untuk memindahbukukan dana atas beban rekening penarik.

d. Nama dan nomor rekening pemegang.

e. Nama bank penerima.

f. Jumlah dana yang dipindahbukukan baik dalam angka maupun dalam huruf selengkap-lengkapnya.

g. Tempat dan tanggal penarikan.

h. Tanda tangan, nama jelas dan atau dilengkapi dengan cap, stempel sesuai dengan persyaratan pembukuan rekening.

C. Kartu Cerdit Card

Adalah alat pembayaran yang pembayarannya dilakukan kemudian. Dalam hal ini bank penerbit kartu memberikan kredit kepada nasabah pemegang kartu kredit dengan batas waktu dan tambahan bunga yang telah disepakati antara bank dan nasabah. Dalam penyelenggaraan kartu kredit ini terdapat beberapa pihak yang terlibat yaitu :

a. Penerbit (Issuer), yaitu pihak yang menerbitkan kartu kredit. Dalam hal ini, issuer merupakan pihak yang mengadakan perjanjian dengan dan yang memberikan fasilitas kredit kepada pemegang kartu.

b. Pengelola (Acquirer), yaitu pihak yang mengadakan hubungan atau kerjasama dengan pedagang.

c. Prinsipal adalah pihak pemilik hak tunggal atas merk dalam penyelenggaraan kartu kredit seperti Visa, MasterCard, Dinners dan lain-lain. Setiap transaksi pembayaran dengan menggunakan kartu kredit memerlukan proses otorisasi terlebih dahulu oleh penerbit mengenai keabsahan dari kartu yang digunakan serta batas limit nominal transaksi yang dilakukan. Otorisasi ini biasanya dilakukan secara on-line dengan meng-insert kartu melalui terminal EDC/POS (Electronic Data Capture/Point of Sales) yang ada di pedagang.

d. Kartu Debet (debet card) Transaksi pembayaran dengan menggunakan kartu debet akan mengurangi langsung saldo rekening pemegang kartu yang ada di bank penerbit. Jadi dalam hal ini tidak ada fasilitas kredit yang diberikan oleh penerbit kepada pemagang kartu. Sebagaimana halnya kartu kredit, mekanisme pembayaran dengan kartu debit juga memerlukan proses otorisasi serta ditambah dengan penggunaan PIN (Personal Identification Number) oleh pemegang kartu.

e. Electronic Money (e-money) Perkembangan teknologi di bidang informasi dan komunikasi telah member dampak terhadap munculnya inovasi-inovasi baru dalam pembayaran elektronis (electronic payment). Beberapa contoh pembayaran electronis yang sudah dikenal di Indonesia saat ini antara lain phone banking, internet banking, pembayaran dengan kartu kredit serta kartu debit/kartu ATM. Meskipun teknologi yang digunakan berbeda-beda, namun kesemua cara pembayaran elektronis yang disebutkan di atas selalu terkait langsung dengan rekening nasabah bank yang menggunakannya. Dalam hal ini setiap instruksi pembayaran yang dilakukan nasabah dengan menggunakan salah satu cara pembayaran tersebut selalu memerlukan proses otorisasi untuk kemudian akan dibebankan langsung ke rekening nasabah yang bersangkutan. Saat ini, di beberapa negara telah mulai dikenal instrumen pembayaran elektronis yang dikenal sebagai electronic money atau sering disebut dengan e-money, yang karakteristiknya sedikit berbeda dengan pembayaran elektronis yang telah disebutkan sebelumnya karena pembayaran dengan menggunakan e-money tidak selalu memerlukan proses otorisasi untuk pembebanan ke rekening nasabah yang menggunakannya. Hal ini dikarenakan pada e-money tersebut telah terekam sejumlah nilai uang. Dengan karakteristik tersebut, pada prinsipnya seseorang yang memiliki e-money sama dengan memiliki uang tunai. Hanya saja nilai uang tersebut dikonversikan dalam bentuk elektronis. Dalam salah satu laporan yang diterbitkan oleh BIS pada bulan Oktober 1996, e-money didefinisikan sebagai produk-produk stored-value atau prepaid dimana sejumlah dana disimpan secara elektronis dalam suatu peralatan elektronis yang dimiliki oleh seseorang. ‘Nilai elektronis’ ini dapat dibeli oleh seseorang dan tersimpan dalam peralatan elektronis miliknya dimana nilainya akan berkurang pada saat digunakan untuk melakukan pembayaran. Berbeda dengan kebanyakan single-prepaid card yang ada saat ini (seperti kartu telepon), e-money dimaksudkan untuk berbagai keperluan pembayaran. Dilihat dari media yang digunakan, secara umum ada dua tipe produk e- money yaitu :

a. Prepaid Card (disebut juga electronic purses), dengan karakteristik sebagai berikut :

1) ‘Nilai elektronis’ disimpan dalam suatu chip (integrated circuit) yang tertanam pada kartu.

2) Mekanisme pemindahan dana dilakukan dengan meng-insert kartu ke suatu card reader.

b. Prepaid software (sering disebut juga digital cash), dengan karakteristik sebagai berikut :

1) ‘Nilai elektronis’ disimpan dalam suatu hard disk komputer.

2) Mekanisme pemindahan dana dilakukan melalui suatu jaringan komunikasi seperti Internet, pada saat melakukan pembayaran. Perkembangan e-money di berbagai negara telah menimbulkan issue seputar implikasinya terhadap kebijakan bank sentral, antara lain implikasi terhadap kebijakan moneter, pendapatan seigniorage bank sentral, kelembagaan yang dapat menerbitkan e-money, security, dan money laundering. Berbagai studi mengenai implikasi pengembangan e-money tersebut telah dilakukan, diantaranya oleh BIS. Pada bulan Oktober 1996 BIS menerbitkan laporan hasil kajiannya yang berjudul “Implications for Central Banks of The Development Electronic Money”. Dalam melakukan transaksi pembayaran dapat dilakukan dengan 2 cara yaitu dengan cara tunai/cash dan credit/berkala setiap transaksi pembayaran baik cash ataupun credit memerlukan tahapan sistematis yang berfungsi untuk mempermudah system pembayaran, diatas telah disebutkan fungsi dari masing masing cara dan teknik pembayaran.

A. Surat Keterlambatan Pembayaran

Bagi kebanyakan orang berhutang dan mengumpulkan hutang adalah pekerjaan yang mudah, namun hal tersulit didapatkan pada saat pembayaran. Bukti tertulis juga diperlukan untuk proses administrasi dalam pembayaran. Dalam transaksi pembayaran biasanya seorang mengunakan dua cara yaitu dengan cara cash dan kredit. Dibawah ini akan dijelaskan format surat keterlambatan pembayaran. Didalam melakukan transaksi jual beli barang dengan metode pembayaran berkala. Dapat menimbulkan keterlambatan pembayaran bagi konsumen, sekedar mengingatkan konsumen dengan cara mengirim surat, dan memberitahukan batas waktu pembayaran, dan peringatan-peringatan agar konsumen sadar dan kembali melakukan transaksi. Pada artikel ini, kami akan menjelaskan bagaimana Anda dapat menulis surat keterlambatan pembayaran dengan bantuan contoh surat pembayaran dan format yang sama.

· Format Surat Pembayaran

Sebelum kita melihat contoh surat keterlambatan pembayaran, kami akan mencoba dan memahami bagaimana membuat konsep surat pembayaran dengan bantuan format yang sama.

Your Name

Your Organization

Organization's Address

Date

Name of Addressee

Addressee's Designation

Address

Reference: In a brief and concise manner, mention the subject of this letter.

Salutation/Greetings

Dear Ms./Mr. (addressee)/ To whomsoever it may concern

In the first introductory paragraph, mention why you are writing this letter which is to remind the addressee that their payment is overdue for the bill that your firm has sent across on an earlier date. Do mention the date on which your firm had sent the invoice to the addressee. Also remember to send another invoice as an enclosure with the letter with the updated overdue amount.

The second paragraph should have a request for the payment of the amount by the date as specified by the company. Mention both the amount and the date by which the addressee has to make the payment. Mention that your organization will be forced to take legal action in case the addressee does not make the payment in the time period specified.

In the third paragraph, mention that you believe that legal action would be unnecessary. Also mention that the letter should be ignored in case the payment has been made already. Give your contact details in case the addressee needs to contact you for anything.

Valediction/Goodbye

Yours sincerely,

(Signature)

(Your name)

B. Contoh Surat Pembayaran

Di bawah ini diberikan contoh surat pembayaran mengikuti format surat pengingat keterlambatan pembayaran yang diberikan di atas. Contoh surat pembayaran hanya berfungsi untuk menjelaskan format yang lebih baik, sehingga tidak ada keraguan dalam pikiran Anda tentang bagaimana surat tersebut harus dirancang

Carla Dorian

Accountant, Mssrs. Samson and Lithgowe

Oak Street, Devon

California - 242527

Date: September 20th 2011

Ashley Hamilton

3452 - Garden View

Elm Street, Devon

California - 242568

Reference: Late Payment Reminder, Invoice # 548520

Dear Ms Hamilton,

This letter serves as a reminder that you have an outstanding payment of USD 2500 on the invoice # 548520 which was sent to you on the 14th of August, 2011. We are yet to receive this payment from you. We have enclosed another copy of the invoice with this letter for your reference.

I request you to make full payment for the amount of USD 2500 by the 1st of October 2011. In case the payment is not made by the first of next month, the company will be forced to take legal action against you to recover the debt incurred by you.

We believe that legal action would be completely unnecessary and therefore, request you to make the payment as soon as possible. Please disregard this letter in case you have already made this payment.

Thank you for your cooperation. We hope that your association with us continues in the future.

Thanking you,

Yours sincerely

(Signature)

Ashley Hamilton

3452 – Garden view

Reply Surat diatas

Ashley Hamilton

3452 – Garden view

Elm street, devon

California – 242568

Date : September 23th 2011

Carla Dorian

Accountant, Mssrs. Samson and Lithgowe

Oak Street, Devon

California - 242527

Reference : Late payment Reminder, invoice #548520

Dear carla Dorian

Saya meminta maaf sebelumnya kepada anda karna saya belum bisa membayar kekurangan tersebut, saya telah menerima surat anda yang dikirimkan dengan faktur #548520 saya terima pada tanggal 20 september 2011.

Saya memohon keringanan atas waktu pembayaran tersebut, saya tidak sanggup untuk membayar semuanya pada batas waktu, yaitu tanggal 1 oktober 2011. Saya mohon dengan sangat kepada anda untuk memberi saya tambahan waktu. Saya berjanji akan melunasi kekurangan pembayaran tersebut.

Saya mohon kepada anda untuk tidak membawa permasalahan ini kedalam urusan hukum, terimakasih atas perhatianya saya harap anda bias mempertimbangkanya.

Thanking you,

Yours sincerely

(Signature)

Ashley Hamilton

Elm street, devon

Dalam kasus surat keterlambatan pembayaran diatas bercerita tentang ajuan tentang permohonan surat dan perlu lebih banyak waktu untuk melakukan pembayaran ke perusahaan yang bersangkutan, maka Anda harus mengirimkan surat untuk menjelaskan situasi Anda kepada mereka. Meskipun surat itu akan memiliki alasan pribadi, itu adalah bentuk tulisan bisnis dan harus dirancang secara profesional. Surat pembayaran sampel yang diberikan dalam artikel ini merupakan format surat yang sangat generik. Tergantung pada berapa banyak pengingat yang telah dikirim sebelumnya, nada surat itu dapat berkisar antara sopan dan berwibawa. pada pembayaran umumnya mengenai kesalah pahaman dan permohonan keringanan dan tambahan waktu dalam melakukan pembayaran atau karena krisis keuangan, jadi diperhatikan tata cara penulisan surat pengajuan kepada pihak terkait agar permohonan anda dapat diterima dan diberi keringanan.

C. Example Payment Request (Contoh Permohonan Pembayaran)

Sampson's Stationary

30 Silverstone Ave

Kamloops, BC

V2A 8B1

Tel:250-429-0002

February 21st, 20--

Mr. Ken Davis

Hanson's Montessori School

15 Main St.

Kamloops, BC

V2A 7B5

Our ref: #223

Dear Mr. Davis:

Outstanding Invoice

Our records show that you have an outstanding balance dating back to January, 200-. Your January invoice was for $445.00 and we have yet to receive this payment. Please find a copy of the invoice enclosed.

If this amount has already been paid, please disregard this notice. Otherwise, please forward us the amount owed in full by March 1st, 20--. As our contract indicates, we begin charging 5% interest for any outstanding balances after 30 days.

Thank you in advance for your cooperation. We hope to continue doing business with you in the future.

Sincerely,

Maria McPhee

Maria McPhee

Accountant

Enclosure: Invoice #223

Reply Surat Diatas

Mr. Ken Davis

Hanson's Montessori School

15 Main St.

Kamloops, BC

V2A 7B5

February 21st, 20--

Sampson's Stationary

30 Silverstone Ave

Kamloops, BC

V2A 8B1

Tel:250-429-0002

Our ref: #223

Dear Mr. Sampson:

Saya telah menerima surat dengan no faktur #223, dari pernyataan yang telah anda kirimkan ke saya, saya mohon maaf karna keterlambatan pembayaran. Terimakasih karna anda telah memberi saya sedikit waktu, saya akan segera melunasi pembayaran tersebut, sesuai dengan waktu dan ketentuan yang telah anda berikan.

Terima kasih sebelumnya atas kerja sama Anda. Kami berharap untuk terus melakukan bisnis dengan Andadimasa depan.

Sincerely,

Mr. Ken Davis

Hanson's Montessori School

Enclosure: Invoice #223

D. Latter Payment( surat pembayaran )

A letter of payment is a letter that accompanies a payment for a product or service previously acquired. For example, if your business bought 30 new computers, and the payment was due on November 30th, you would send a check or other form of payment, along with a formal letter of payment, to the business or individual you bought them from. The letter of payment specifies whom the payment is from and what the payment is for.

Tips for writing a letter of payment

- Make sure you state explicitly what the payment is for

- Make sure you include the transaction information in your letter to make it easier for the recipient to process.

Sample letter of payment ( contoh surat pembayaran )

Garrison Computers

1998 Hill Haven Drive

Fort Hood, TX 76541

Dear Garrison Computers,

Enclosed you will find a check for the sum of $15,000. This payment is for the 30 computer workstations Home Computing Inc. received on November 1st, 2009, transaction #456533. This amount should be enough to pay all outstanding accounts Home Computing Inc. has with Garrison Computers

We thank you for your great service, and if we ever need any more computers, Garrison Computers is the first place we will order from.

Sincerely,

Home Computing Inc.

Reply Surat Diatas

Home computing Inc.

1998 Bukit Hard Haven
Fort Hood, TX 76541

Dear home computing Inc,

Saya telah menerima kiriman suran dari anda dengan no faktur #456533, saya senang berbisnis dengan anda dan saya harap anda tidak bosan dan bisa berbisnis lagi di kemudian hari

Kami berterima kasih untuk layanan yang besar, dan jika anda memerlukan komputer lagi jangan sungkan dan ragu untuk menghubungi kami lagi, home computing Inc akan menyediakan semua kebutuhan anda.

Sincerely,

Garrison Computers

Most people tend to view the entire task of letter writing as difficult because on most occasions people are unsure of how to draft a proper letter. This becomes doubly true in case of letters that are written for professional reasons, especially letters written to reject someone or to collect debts, in short those letters that have a certain negative connotation to them. Trying to get someone to pay off their debts, especially someone who is a habitual defaulter is very difficult and in most cases you need to resort to legal action but courtesy demands that you send out a late payment letter that will ensure that the addressee knows that he has defaulted on a payment. Such a letter also works as a proof that the addressee has been informed of his misdemeanor on several occasions and had still failed to make the necessary payments to clear his debt. A late payment letter example serves as a good guideline for someone who needs to learn how to draft a payment letter. It is also a good idea to refer to a payment letter template which also details on what should and should not be included in a late payment reminder letter.

D. Payment Letter Template

In order to write a good payment letter, you can always refer to a request payment letter example but that increases the chances of just replacing details. In case you want to draft the letter on your own you should look up a payment letter template that will serve as a format of how a payment letter should be drafted.

Your Name

Your Organization

Organization's Address

Date

Name of Addressee

Addressee's Designation

Address

Reference: This is the section where in brief and concise terms you will mention the subject of the letter. In this specific case of a late payment letter you can mention the bill or invoice number.

Salutation/Greetings

Dear Ms./Mr. (addressee)

The very first paragraph of the letter needs to introduce to the addressee the reason for which the letter is being written. Without being aware of what the letter is about it is impossible for the addressee to react at all. The addressee needs to be informed that they have defaulted on their payment on the bill that has been mentioned. You need to mention that a letter has been sent to the addressee before, which received no response. Mention the date on which this letter was sent. It is important that you send out a copy of the bill along with this letter in case the earlier copy has been misplaced.

The second paragraph needs you to point out the transgression and express in clear terms that in case the bill is not paid by a certain date, then your organization will be forced to take legal action against the addressee. To avoid this the addressee needs to pay the amount of the bill by a specific date which should be specified in this paragraph of the letter.

In the final paragraph of the letter, ensure that you apologize for the inconvenience in case the addressee has already paid the bill. Also mention that your organization is sure that the non payment of the bill is a misunderstanding and that you are sure that legal action will be unnecessary. At the end of the letter it is absolutely important that the person writing the letter mentions contact details enabling the addressee to contact you in case of any clarification.

Valediction/Goodbye

Yours sincerely,

(Signature)

(Your name)

E. Payment Letter Example

You now know what the proper format of a payment letter should be. In order to understand the payment letter template, you can take a look at the payment letter sample given in this section that will elucidate to you how such a letter is drafted.

Alexa Ivanova

Accountant, Mssrs. Garcia and Botham

Sunset Boulevard, Cook County

Illinois - 505745

Date: August 19th 2010

Henry Moffett

5463 - Oak View Park

Elm Street, Cook County

Illinois - 505957

Reference: Late Payment Reminder, Bill No # 4582655

Dear Mr. Moffett,

This is with reference to the bill no # 4582655. As has been conveyed to you through our previous correspondence to you, our organization is still awaiting a payment of USD 3500 from you on bill no # 4582655. We are yet to receive any payment on this bill and have not received any other intimation from you either. With this letter we are enclosing a duplicate of the bill mentioned herein for your reference.

Our company policy dictates that all bills need to be paid within a month of any kind of business conducted between the two parties. This is the third letter that our organization is sending you regarding the defaulted payment of USD 3500. We request you to kindly send out the payment to us by the 30th day of August. In case the payment is not made on this occasion we will be reluctantly forced to take legal action.

We truly believe that legal action of any sort will not be needed and we are sure that this default on payment is a result of misunderstanding. We request you to therefore make the payment on bill no # 4582655 as soon as possible. Please ignore this letter in case you have already made the payment. In such a case we would like to apologize for the error of sending out this letter to you. In case you need to clarify something and need to contact us, our details are available on the bill enclosed with this letter.

We thank you for your cooperation and hope that you will continue to do business with us in the future as well.

Thanking you,

Yours sincerely

(Signature)

Alexa Ivanova

Accountant, Messrs. Garcia and Botham

Reply Surat diatas

Dear Mr. Moffett, Alexa Ivanova

Accountant, Mssrs. Garcia and Botham

Sunset Boulevard, Cook County

Illinois - 505745

Date: August 19th 2010

Henry Moffett

5463 - Oak View Park

Elm Street, Cook County

Illinois - 505957

Reference: Late Payment Reminder, Bill No # 4582655

Dear Mr. Moffett,

Hal ini dengan mengacu pada RUU no # 4582655. Seperti telahdisampaikan kepada Saya melalui korespondensi sebelumnya Saya kepada Anda, mohon maaf saya belum bisa melakukan pembayaran, dan saya mohon kepada anda untuk memberikan keringan waktu kepada saya.

Kebijakan perusahaan anda menyatakan bahwa semua tagihan harus dibayar dalam waktu satu bulan dari setiap jenis bisnis yang dilakukan antara kedua belah pihak. mengenai keterlambatan pembayaran senilai USD 3500. Saya mohon dengan sangat kepanda perusahaan anda untuk meberi tambahan waktu pembayaran untuk saya, saya berjanji kepada anda akan segera melunasi kekurangan pembayaran saya, jika saya telah memiliki uang untuk melakukan pembayaran, saya meminta tambahan waktu satu minggu kepada perusahaan anda, saya harap anda bisa mengerti, saya tidak ingin turut serta dalam urusan hukum mengenai masalah keterlambatan pembayaran ini

Saya berterima kasih atas kerja sama Anda dan berharap anda akan terus melakukan bisnis dengan saya di masa depan.

Thanking you,

Yours sincerely

(Signature)

Henry Moffett

5463 - Oak View Park, Elm Street, Cook County

In any form of business writing it is important that you do not come across as rude or impolite even in a situation where you are writing a letter to collect payments. Any good payment letter example will tell you how to walk the fine line between being polite and authoritative without sounding crude and uncivil. It is possible that the addressee has defaulted on the payment due to a personal crisis of some sort. In such a case it is important that you be understanding while drafting the letter.

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