{"id":3109,"date":"2018-09-01T06:47:53","date_gmt":"2018-09-01T06:47:53","guid":{"rendered":"https:\/\/editormalaysia.com\/?p=3109"},"modified":"2018-09-01T06:49:24","modified_gmt":"2018-09-01T06:49:24","slug":"3109","status":"publish","type":"post","link":"https:\/\/editormalaysia.com\/?p=3109","title":{"rendered":"NAJIB: MENTERI KEWANGAN TERSALAH LAGI"},"content":{"rendered":"

Oleh Datuk Seri Mohd. Najib Tun Razak<\/span><\/p>\n

1 September 2018<\/span><\/p>\n

Nampaknya Menteri Kewangan kita tidak memahami bahawa kerajaan menggunakan standard perakaunan tunai terubah (modified cash accounting<\/em>) dan bukannya standard perakaunan Akruan (accruals accounting standard<\/em>) sebagaimana digunakan di sektor swasta.<\/span><\/p>\n

Di bawah pentadbiran kerajaan, bagi standard perakaunan tunai, kesemua transaksi kewangan dihitung dan direkodkan apabila ada kemasukan atau pengeluaran tunai bagi tempoh kewangan dilaporkan.<\/span><\/p>\n

Di bawah standard ini, aset-aset tidak dijadikan modal (assets not capitalised<\/em>) dan liabiliti-liabiliti tidak dilaporkan di dalam laporan kewangan.<\/span><\/span><\/p>\n

\n

Sebab itu Lim Guan Eng membuat kesimpulan yang salah kononnya kerajaan BN terdahulu telah tersalah lapor cukai yang belum dikembalikan sebagai pendapatan dan menuduh kerajaan BN sebagai memalsukan akaun.<\/span><\/p>\n

Sebagaimana \u2018kekeliruan\u2019 terhadap titik perpuluhan, salah pengertian antara perakaunan tunai dan akruan juga adalah satu kesilapan mudah yang lazim dilakukan sesiapa.<\/span><\/p>\n

Bagaimanapun, di bawah inisiatif transformasi sektor awam ketika pentadbiran saya, kerajaan pada masa itu sedang melalui peralihan kepada perakauan akruan pada tahun tahun mendatang.<\/span><\/p>\n

(Dipetik dari laman Facebook beliau)<\/em><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Oleh Datuk Seri Mohd. Najib Tun Razak 1 September 2018 Nampaknya Menteri Kewangan kita tidak memahami bahawa kerajaan menggunakan standard perakaunan tunai terubah (modified cash accounting) dan bukannya standard perakaunan Akruan (accruals accounting standard) sebagaimana digunakan di sektor swasta. Di bawah pentadbiran kerajaan, bagi standard perakaunan tunai, kesemua transaksi kewangan dihitung dan direkodkan apabila ada […]<\/p>\n","protected":false},"author":7,"featured_media":3110,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jnews-multi-image_gallery":[],"jnews_single_post":{"override_template":"0","override":[{"template":"1","parallax":"1","fullscreen":"0","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1","show_author_box":"0","show_post_related":"1","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}]},"jnews_primary_category":{"id":""},"jnews_override_bookmark_settings":[],"jnews_review":[],"enable_review":"","type":"","name":"","summary":"","brand":"","sku":"","good":[],"bad":[],"score_override":"","override_value":"","rating":[],"price":[],"jnews_override_counter":[],"jnews_post_split":{"enable_post_split":"0","post_split":[{"template":"1","tag":"h2","numbering":"asc","mode":"normal"}]},"footnotes":""},"categories":[123],"tags":[295,202,253],"class_list":["post-3109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ulasan","tag-gst","tag-lim-guan-eng","tag-najib"],"acf":[],"_links":{"self":[{"href":"https:\/\/editormalaysia.com\/index.php?rest_route=\/wp\/v2\/posts\/3109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/editormalaysia.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/editormalaysia.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/editormalaysia.com\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/editormalaysia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3109"}],"version-history":[{"count":4,"href":"https:\/\/editormalaysia.com\/index.php?rest_route=\/wp\/v2\/posts\/3109\/revisions"}],"predecessor-version":[{"id":3114,"href":"https:\/\/editormalaysia.com\/index.php?rest_route=\/wp\/v2\/posts\/3109\/revisions\/3114"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/editormalaysia.com\/index.php?rest_route=\/wp\/v2\/media\/3110"}],"wp:attachment":[{"href":"https:\/\/editormalaysia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/editormalaysia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/editormalaysia.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}