Underline the adjective clause its antecedent

1. The limited partnership, which has two classes of partners, general and limited,
provides protection against some of the risks of the general partnership
Kemitraan terbatas, yang memiliki dua kelas mitra, umum dan terbatas, memberikan
perlindungan terhadap beberapa risiko kemitraan umum
2. The corporation is regarded by law as an entity separate from the individuals who own
it
Korporasi dianggap oleh hukum sebagai entitas yang terpisah dari individu yang
memilikinya
3. Stockholders, who are entitled to one vote for each share that they own, elect a board
of directors.
Pemegang Saham, yang berhak atas satu suara untuk setiap saham yang mereka miliki,
memilih dewan direksi.
4. Each of the individuals who invest money in the firm shares in the firm’s profits but
has no personal liability beyond risking the loss of the amount investe.
Setiap individu yang menginvestasikan uang dalam saham perusahaan dalam laba
perusahaan tetapi tidak memiliki tanggung jawab pribadi di luar risiko kehilangan
jumlah investe
5. Although some corporations are owned by just a few persons, who also manage the
business, the most important type of corporation is one that sells shares to the general
public.
Meskipun beberapa perusahaan dimiliki oleh hanya beberapa orang, yang juga
mengelola bisnis, jenis korporasi yang paling penting adalah yang menjual saham
kepada masyarakat umum
6. Profits that are paid out to them are called dividends; profits that are retained to be
reinvested in the firm’s operations are called undistributed profits or retained earnings.
Keuntungan yang dibayarkan kepada mereka disebut dividen; laba yang ditahan untuk
diinvestasikan kembali dalam operasi perusahaan disebut laba tidak terdistribusi atau
laba ditahan
7. Although shareholders do not receive reinvested profits directly as their dividend
income, they benefit from the rise in value of their shares that occurs if the funds are
reinvested profitably.
Meskipun pemegang saham tidak menerima keuntungan yang diinvestasikan kembali
secara langsung sebagai pendapatan dividen mereka, mereka mendapat manfaat dari
 kenaikan nilai saham mereka yang terjadi jika dana diinvestasikan kembali secara
menguntungkan
8. The commitment to make interest payments is a legal obligation that must be met
whether or not profits have been made.
Komitmen untuk melakukan pembayaran bunga adalah kewajiban hukum yang harus
dipenuhi apakah laba telah dibuat atau tidak
9. The managers have information and expertise that the stockholders do not have.
Para manajer memiliki informasi dan keahlian yang tidak dimiliki oleh pemegang
saham
10. Boards of directors, who represent the firm’s stockholders, can acquire some of the
relevant expertise and monitor managerial behavior , but, again, this is costly.
Dewan direksi, yang mewakili pemegang saham perusahaan, dapat memperoleh beberapa
keahlian yang relevan dan memantau perilaku manajerial, tetapi, sekali lagi, ini mahal.

Which sentences do have an adjective clause?

1. When it becomes clear that a specific account will not be collected, the amount should
be written off to the allowance for uncollectible accounts
2. At the end of the accounting period, the amount that has been used up in the period is
transferred from the asset account to an expense account.
3. The discount usually does not apply to freight, postage, or other charges that might
appear on the invoice.
4. Merchandise inventory includes all salable goods owned by the concern regardless of
where they are located.
5. It is important that a separate account be used to record purchases returns and
allowances because management needs the resulting information for decision-making
purposes.
6. Sometimes during the year, a company may find that it has more cash on hand than it
needs to pay current obligations.
7. What is not so apparent is that credit at the wholesale and manufacturing levels has
expanded even more than that at the retail level.
8. The john miller advertising agency will be used to illustrate the kinds of adjusting
entries that most business will have.
9. Let us assume that the current credit balance of the allowance for uncollectible
accounts for Meyer company is $800.
10. A basic economic hypothesis is that the price of a product and the quantity that will be
demanded are related negatively, other things being equal.
11. Companies that sell items of low value and high volume would find it difficult and
expensive to keep track of the cost of every single item sold.
12. Short-term liquid assets are assets that arise from cash transactions and the extension
of credit.
13. The cash account may also include an amount that is not entirely free to be spent
called a compensation balance.
14. Long-term investments may also contain securities that are just as marketable as the
short-term investments.
15. Some companies are so successful that they accumulate large amounts of cash from
earnings, which they put into short-term investments.
16. Suppose that on March 1st, company purchased u.s. treasure bills, which are short-
term debt of the u.s. government, for $97,000 and that the bills will mature in 90 days
at $100,000.
17. Because credit is available to individuals, many people can buy valuable things such
as automobiles, refrigerators, and other appliances that they could not have afforded
without credit.
18. The purpose of the rest of this chapter is to show the accounting for accounts and
notes receivable, which play a key role in this credit expansion.
19. Account receivables are short-term liquid assets that arise from sales on credit to
customers at either the wholesale or the retail level.
20. Companies that make sales on credit naturally do not want to sell to customers who
will not pay.
21. Most companies that sell on credit at either the retail or the wholesale level develop
certain control procedures to increase the likelihood of selling only to customers who
will pay when they are supposed to.
22. This credit department’s responsibilities include the examination of each person or
company that applies for credit and the approval or disapproval of the sale to that
customer on credit
23. Credit department may check personal references and established credit bureaus,
which may have information about the customer.
24. Management may be also so conservative in granting credit that it has no credit sales,
or it may have very small losses on credit sales.
25. Even though the loss may not be specifically identified until a later accounting period,
it is still an expense of the accounting period in which the sale was made.