Tugas individu translate kode etik profesi akuntan standar internasional

Softskill etika profesi akuntansi (ppt) from riosaputraa

Tugas kelompok kode etik profesi akuntan standar internasional

Ppt kelompok bhs indonesia from riosaputraa

Tugaskelompok kode etik profesi akuntan standar internasional

Ppt kelompok bhs inggris from riosaputraa

Tugas Individu Kode Etik Profesi AKuntan Standar Internasional

Tugas individu kode etik profesi akuntan standar internasional from riosaputraa

Translate Kode Etika Profesi Akuntansi Hal 75-77

Audit klien yang tidak entitas kepentingan umum

290,171 perusahaan dapat menyediakan layanan yang berkaitan dengan penyusunan akuntansi

catatan dan laporan keuangan kepada klien audit yang tidak publik

bunga entitas di mana layanan bersifat rutin atau mekanis, sehingga

Selama setiap ancaman diri ulasan yang dibuat berkurang ke tingkat yang dapat diterima.

Contoh layanan tersebut meliputi:

 Memberikan layanan penggajian berbasis client-berasal data;

 transaksi Recording yang klien telah ditentukan atau

menyetujui klasifikasi account yang sesuai;

 Posting transaksi dikodekan oleh klien ke buku besar;

 Posting entri klien menyetujui neraca saldo, dan

 Menyiapkan laporan keuangan berdasarkan informasi dalam neraca saldo.

Dalam semua kasus, signifikansi setiap ancaman yang dibuat harus dievaluasi dan

pengamanan diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke

tingkat yang dapat diterima. Contoh pengamanan tersebut meliputi:

 Mengatur untuk layanan tersebut yang akan dilakukan oleh seorang individu yang

bukan anggota tim audit; atau

 Jika layanan tersebut dilakukan oleh anggota tim audit, menggunakan

pasangan atau anggota staf senior dengan keahlian yang tepat yang

bukan anggota tim audit untuk meninjau pekerjaan yang dilakukan.

Audit klien yang merupakan entitas kepentingan umum

290,172 Kecuali dalam situasi darurat, perusahaan tidak akan memberikan kepada klien audit

yang merupakan entitas akuntansi kepentingan umum dan jasa pembukuan,

termasuk layanan penggajian, atau menyiapkan laporan keuangan yang perusahaan

akan menyatakan pendapat atau informasi keuangan yang merupakan dasar dari

laporan keuangan. 

290,173 Meskipun ayat 290,172, perusahaan dapat memberikan akuntansi dan pembukuan

jasa, termasuk jasa penggajian dan penyusunan laporan keuangan

atau informasi keuangan lainnya, yang bersifat rutin atau mekanis untuk divisi atau

entitas terkait klien audit yang merupakan entitas kepentingan umum jika personil

menyediakan layanan yang bukan anggota tim audit dan:

(A) divisi atau badan terkait yang layanan ini disediakan

kolektif tidak material terhadap laporan keuangan yang perusahaan

akan mengungkapkan pendapat, atau

(B) jasa berhubungan dengan hal-hal yang secara kolektif material terhadap

laporan keuangan divisi atau badan terkait.

Situasi Darurat

290,174 Akuntansi dan pembukuan jasa, yang lain tidak akan

diizinkan dalam bagian ini, dapat diberikan kepada klien audit dalam darurat

atau situasi yang tidak biasa lainnya, bila tidak praktis untuk klien audit untuk

membuat pengaturan lainnya. Ini mungkin terjadi ketika (a) hanya perusahaan memiliki

sumber daya dan pengetahuan yang diperlukan dari sistem klien dan

prosedur untuk membantu klien dalam penyusunan tepat waktu akuntansi

catatan dan laporan keuangan, dan (b) pembatasan pada kemampuan perusahaan untuk

menyediakan jasa akan mengakibatkan kesulitan yang signifikan untuk klien (untuk

Misalnya, seperti yang mungkin timbul dari kegagalan untuk memenuhi pelaporan peraturan

persyaratan). Dalam situasi tersebut, kondisi berikut harus dipenuhi:

(A) Mereka yang menyediakan layanan bukan anggota tim audit;

(B) Pelayanan yang disediakan hanya untuk waktu singkat dan tidak

diharapkan terjadi, dan

(C) Situasi ini didiskusikan dengan pihak yang bertanggung jawab atas tata kelola.

Jasa Penilaian

Ketentuan Umum

290,175 penilaian A terdiri dari pembuatan asumsi yang berkaitan dengan masa depan

perkembangan, penerapan metodologi dan teknik yang tepat,

dan kombinasi keduanya untuk menghitung nilai tertentu, atau rentang nilai,

untuk aset, kewajiban atau untuk bisnis secara keseluruhan.

290,176 jasa penilaian Performing bagi klien audit dapat menciptakan ancaman diri review-.

Keberadaan dan pentingnya ancaman akan tergantung pada faktor-faktor seperti:

 Apakah valuasi akan memiliki dampak material terhadap keuangan

pernyataan.

 Luasnya keterlibatan klien dalam menentukan dan menyetujui

metodologi penilaian dan hal-hal lain yang signifikan penghakiman.

 Ketersediaan metodologi mapan dan profesional

pedoman.

 Untuk valuasi melibatkan standar atau didirikan metodologi, yang

tingkat subjektivitas yang melekat dalam item.

 keandalan dan tingkat data yang mendasarinya.

 Tingkat ketergantungan pada peristiwa masa depan yang sifatnya yang bisa

menciptakan volatilitas yang signifikan melekat dalam jumlah yang terlibat.

 Luas dan kejelasan pengungkapan dalam laporan keuangan.

Signifikansi setiap ancaman yang dibuat harus dievaluasi dan perlindungan

diterapkan bila diperlukan untuk menghilangkan ancaman tersebut atau menguranginya ke diterima

tingkat. Contoh pengamanan tersebut meliputi:

 Memiliki seorang profesional yang tidak terlibat dalam memberikan

valuasi layanan review audit atau penilaian pekerjaan yang dilakukan; atau

 Membuat pengaturan sehingga personil yang menyediakan layanan tersebut dilakukan

tidak berpartisipasi dalam perikatan audit.

290,177 valuasi tertentu tidak melibatkan tingkat signifikan subjektivitas. Ini

kemungkinan kasus di mana asumsi yang mendasarinya baik ditetapkan oleh

hukum atau peraturan, atau diterima secara luas dan ketika teknik dan

metodologi yang digunakan didasarkan pada standar yang berlaku umum atau

ditentukan oleh hukum atau peraturan. Dalam keadaan seperti itu, hasil

penilaian yang dilakukan oleh dua pihak atau lebih tidak mungkin secara material

berbeda.

290,178 Jika suatu perusahaan diminta untuk melakukan penilaian untuk membantu seorang klien audit dengan nya

kewajiban pelaporan pajak atau untuk tujuan perencanaan pajak, dan hasil

penilaian tidak akan memiliki efek langsung terhadap laporan keuangan,

ketentuan yang tercantum dalam ayat 290,191 berlaku.

Audit klien yang tidak entitas kepentingan umum

290,179 Dalam kasus klien audit yang bukan merupakan entitas kepentingan umum, jika

Layanan valuasi memiliki efek material terhadap laporan keuangan yang

perusahaan akan mengungkapkan pendapat dan penilaian melibatkan signifikan

tingkat subjektivitas, tidak ada perlindungan dapat mengurangi diri review-ancaman terhadap

tingkat yang dapat diterima. Dengan demikian perusahaan tidak akan memberikan penilaian seperti

pelayanan kepada klien audit.

Audit klien yang merupakan entitas kepentingan umum

290,180 Sebuah perusahaan tidak akan menyediakan jasa penilaian kepada klien audit yang merupakan masyarakat

bunga entitas jika valuasi akan berdampak material, secara terpisah atau

agregat, terhadap laporan keuangan yang perusahaan akan mengungkapkan

pendapat.

Jasa Perpajakan

290,181 jasa Perpajakan terdiri dari berbagai layanan, termasuk:

 persiapan pengembalian pajak;

 perhitungan Pajak untuk tujuan menyiapkan catatan akuntansi;

 Pajak perencanaan dan jasa penasehat pajak lainnya, dan

 Bantuan dalam penyelesaian sengketa pajak.

Sementara pelayanan perpajakan yang diberikan oleh perusahaan kepada klien audit dibahas

secara terpisah di bawah masing-masing judul yang luas, dalam prakteknya, kegiatan ini

sering saling terkait.

290,182 layanan pajak tertentu Performing menciptakan diri-review dan ancaman advokasi. Itu

keberadaan dan signifikansi setiap ancaman akan tergantung pada faktor-faktor seperti:

 Sistem dimana otoritas pajak menilai dan mengelola pajak

dalam pertanyaan dan peran perusahaan dalam proses tersebut;

 Kompleksitas rezim pajak yang relevan dan tingkat

penghakiman diperlukan dalam menerapkannya;

 Karakteristik tertentu pertunangan, dan

 Tingkat keahlian pajak karyawan klien.

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Love Comes from A Friendship

I had never felt a first love even when I was studying at the University. I do not know why it happened, maybe because I had too much to learn when in Senior in High School so I'd never find a love that truly memorable. When the initial study at the university, the love did not come because I was busy with a variety of activities on campus and was eager to pursue high score at the class. I was also not interested in girls around me or had a curiosity to know a woman.

At the beginning of university entrance, there was actually a girl who looked to have interest in me. She started to give a short message essentially that wanted to know me more. He continued to greet me through the short message. Oddly, she did not mention her real name and only mentions Initials. I was used to respond to a text message without knowing the identity of the person sending. Several times I talked to her about a few things through the short message. However, I had a sense of boredom with the situation and was eager to find out her real name.

I do not like the little people who continue to conceal the identity and so curious to know. One time, I got to know her because I called her by phone. I was not far from her, and she realized that I was on the phone. She was very shy and did not want to say hello again to me via text message on mobile phone.

After that happening, I no longer found things related to love and I did not have interest about love. My friends say that I had changed and got to know a woman. They even made a fun of me by saying that I did not have the ability to pick up a woman. But, I did not care about anything they say. For me, a love comes in a beautiful way and should not be imposed.

One time, I found the first love and a true love of my life. The woman who became my first love was my a classmate but we had not known each other very well. When in the class, we only just greeted each other and did not have any interest. Though we were in a class almost every day and engaged in the same lesson. There was a story that is so unique and our friends did not believe when we were in love because we had been in the same class within 2 years.

The love was present when we are sitting close together in a place and there was one of our friends started teasing each other as if we liked. At first, we felt ashamed because it continued teasing. However, from that teasing, I kept getting a sense of confusion. I kept thinking about her every day even in every single time in my life.

Then, I began to know her through a text message that I sent. When the first short message sent, I got a response and I kept talking to her through a text message on mobile phone. I found hard to sleep and kept thinking about her. Finally, I decided to express love to her, and she received with a very happy feeling. Up to now, I became her life companion and want to continue to be close until death separates us.

Mother

you're an angel in the world to me...

you were always there beside me

when I'm sad or happy...

thank you mom...

I can not live without you

will not feel the beauty of the world

and can not feel the pleasure of the grace of God

thanks mom..

Thank you very much...

for love, affection and all that you gave her

I promise not to disappoint....

and will always membahagiakanmu

make you proud . . .

love you mom, love you verry much..

Hurts

I know it is highly unlikely among us to be together but I’m always trying to prove to the whole world that our love will come true in a marriage. Day after day we passed up years have changed that dream is getting closer in sight, so beautiful this morning filled with fresh air I remember you sitting there much, I never imagined that one day we would split up, really I do not want it happened between us. as usual my world has changed, so for me night and day during the night for me so I have sacrificed all the time just to equalize the difference between us.

For some reason lately you very changeable, you are no longer the person I knew. You have treated me rudely for no apparent reason. You accused me of doing things I’d never get me some real. but I always hold out how I maintain this relationship over the duration. until finally you go you leave me for no reason. what is my fault? why are you doing this to me? i love you so much until I gave up everything for you. I never thought how much suffering that you have given me.

I’m looking for, I telephone all the numbers that have been used, but you can not relieve all the tears, until finally I had cut my hand, for me to die is The best. my option is no longer able to live with all the pain that you have given me.

How many tears do you want? What a lot of the time you need to hurt me? I will give to you happiness in your life is more important than me, if you honestly if you possessed the other women I could receive. I sincerely you with the others, but why lie? You still remember the words you always say to me “I need you” “I want you” is you want me? You just want me dead. If the death of made you happy I am ready to sacrifice myself for you ..

Today has turned my hand wound also has begun to improve, I welcome the sun with a cry, I want to forget you but I can not. Why all the promises, love, you think of the game? Question that never goes out of my mind. You can hurt people who love you sincerely. Are you born to hurt me? If these walls could answer all these questions maybe I can rest, but there is no one who can answer it. That only you know the answer yourself, not me, or anyone else.

You know I love you, but love you for killing me. You just want my tears. Thank you for your injuries and pain you gave to me, you can go away from my life if it can make you happy. You can delete all the memories of us, but I’ll never do it the scars on my hands to death will not be lost, this is a sign of affection and sincere love for you.

Wherever you are right now and being with whoever, I hope you can be happy with her.. in prayer I will always be calling your name. I pleaded with God so that you do not feel pain the way I feel right now.

and Neither did I. I pray to be more resilient to live my life.

For all my friends

Never stay with someone who doesn’t show you that you deserve the universe. Don’t do anyone any favours when all they do is make you sacrifice yourself. You deserve more than you give yourself credit for. Know that you should never settle for someone who can’t prove their words for you. Most of all, love yourself, then everything well will follow after…

Cerpen Karangan: Poetry Alzanieza

Sakura Biyori

I’m just a girl who believe in the sacredness of words spoken by the one I admired the most. The breeze of the wind spelled his name under my breath. And the sakura tree sincerely blooming its flower to accompany me and my belief, the sakura petals were dancing around me as the wind swirling created an elegant movement to amaze the smell of the spring. Me, myself, and I kept on believing the purity of this feeling would never change.

I stepped my feet closer to the big sakura tree I used to be here in my lifetime. There’s an empty wood bench fit for two persons in front of it, as if waiting for me and him to sit on it again, together....

“Otori-senpai...”

I sighed while staring at the bench, putting on a grim melancholy look.

I missed him no matter how often I think about him, no matter how often I go to this place wishing for the urge of this heart struggling its pain and loneliness to fade away as the shadow of his.

Wishing for the miracle to slowly approach me as the flashback of mine and his past played on this sakura scene.

~flashback~

The 10 years old me crying under the sakura tree, holding on my dirty torn teddy bear.

“Natsu-chan, are those girls did it to your doll?”

I saw a 13 years old skinny boy stood up in front of me staring at the girls laughing in the playground not far from the tree.

I did nothing but keep on dropping my tears while staring at him with a sad look.

He turned up his face to look at me with the hazelnut eyes behind his glasses.

“Did you defend yourself?”

I shooked my head. He gave a smirk.

“If they or anyone dare to bother you, you have to be brave in the future. Look at their face with such a courage and tell them to leave you alone.”

“Why should I?”

He stepped closer and reached my doll.

“Don’t you sad to see your kuma-chan badly torn up like this?”

I nodded

“That’s why, while you have mouth and voice to speak up, express your feeling! Let them know what you feel and what you want.”

He gave me a gentle smile I would never forget in my life. Since the time, I kept on believing what he said, to be a good and brave girl.

He was my senior, we went to the same school since elementary school until senior high school. We often sit together on the bench in front of the sakura tree after the schooltime to share our day story. We shared our day accompanied by the fragrance of sakura petals blooming beautifully under the warm of the sun light. Granted us comfort and happiness.

It was awesome until the day I upgraded to the second year of senior high school, and he graduated from senior high school.

We made a promise to meet under the sakura tree.

I sat on the bench, waiting for him. Then I saw the 18 years old boy walking closer to me, wearing his glasses he hid a secret behind his gaze. There’s a strange feeling I felt that day, yearning for the world to stop the time for just a second, but it’s just nothing but a wishful thinking. I looked at him and he stopped his step right 3 meters in front of me.

I stood up, staring at him for a while then started the conversation, wishing the strange feeling I felt was just an illusion.

“Otori-senpai...”

He was staring at me in silence, while I was staring at him with such a worried face.

He gazed the sakura petals above us, watching as the pink flowers falling to the ground.

He raised his hand forward, his palm upside, let the sakura petals landed on it. He grasped it, closed his eyes and made such a frown. It worried me so much....

“Senpai?”

I did nothing but stay on my place.

“Do you know what’s hard for me?”

He opened his eyes and demanded a response. I shooked my head.

“Leaving the place I loved, and buried all the memories inside it.”

I kept on silence, waiting for him to make everything clearer.

“Natsu-chan, I’m leaving Japan tonight.”

“Where’d you go?”

I’d try to keep looking at him through my blurry eyes, bothered by the tears I held back.

“Germany. I’ll go on my study there.”

“When will you go back?”

I faked a smile

He stared his feet, he shooked his head, implicitely said that he won’t come back.

My heart was trembling

“Did your parents made you to do that?”

He gave me a smirk, without looking at me. I suddenly felt that he was a stranger, I couldn’t recognize his heart anymore.

“I clearly remember that you’re the one who told me to express my feeling when I don’t like something and express it so others can understand what you feel and what you want.”

He stared me for a while, then he turned around and walked slowly.

“Otori-senpai!!”

He stopped, and turned his face on me without really saw me.

“Somehow when you’ve realized that you’re no longer a child, you have the things to be hidden and not expressing what you really feel.”

“Don’t be adult then!”

I begged in tears.

He smiled, his eyes softened

Take care, Natsu-chan...”

He stepped forward, left me alone under this sakura tree witnessed by the silence of the twilight breeze, blew the pink petals through my long black hair.

~end of flashback~

I looked up at the sky, the orange twilight and the breeze still the same as 3 years ago. The fragrance of the blooms, the sound of the memories keep on whispering its loneliness to me.

I smiled and sighed, then I turned around and slowly leaving the tree behind....

If there’s no eternity, then let me have this sakura tree to peek the memories I’ve ever had.

If people’s heart are change, then let me keep this belief by myself.

And if he needs to be an adult to hide his true feeling and sadness, then let me keep on being a child to honestly express my true feeling and wishing for the sadness to leave me behind.

The End

TOEFL (IBT, PBT, CBT)

The Test of English as a Foreign Language (TOEFL) is created and scored by Educational Testing Service (ETS). Since 1964, ETS has designed three versions of the TOEFL:

1964: The Paper-Based Test (PBT)

1998: The Computer-Based Test (CBT)

2004: The Internet-Based Test (iBT).

Although you take the iBT on a computer, it is not the CBT, which is no longer offered anywhere in the world. The PBT is offered in countries that do not offer the iBT, and it is also offered two or three times a year in countries that also offer the iBT. In contrast, there are about 40 test dates per year for the iBT, which occur one time per weekend, usually on Friday or Saturday, but sometimes on Sunday.

PLEASE NOTE: because the CBT has been discontinued, it is very important that you not read websites or buy books that talk about the “CBT”. These sources have outdated information that is now irrelevant to TOEFL study.

Each version of the test has its own scoring scale.

PBT: 310-677

CBT: 0-300

iBT: 0-120

Because the PBT was the only TOEFL from 1964 to 1998, many institutions still speak only in terms of the PBT scoring system. And a significant number of institutions that did update their information when the CBT came out failed to update it again when the iBT was released. This means that you may still find institutions stating that they need a score of “550” (PBT) or “213” (CBT). These scores are equivalent to the iBT score of 79/80 which tends to be the minimum score for most four year colleges and graduate programs. Since you will most likely be taking an iBT, it is important for you to know the iBT score you’re trying to achieve. Here is a link to a conversion table that will help you determine the iBT equivalent when an institution only provides PBT or CBT requirements.

Third-party companies administer the test, which means that if you have a problem with the test, you will have to determine if you need to contact ETS or if you have to contact the company that owns the testing center. It is usually best to begin with ETS and they will direct you, if necessary, to the testing center. It is just good to remember, though, that you might be dealing with two different companies for this one test, and if that distinction is not clear, you may be confused about who you are talking to and why. 

Many students think that the PBT is an easier test than the iBT for a few reasons:

1. It has a grammar section, and some people think that grammar rules are easier to learn.

2. It does not have a Speaking section.

3. You can see the Listening questions while you are listening to the Lecture

4. There is only one essay to write instead of two.

Strictly English cannot stress enough that favoring the PBT over the iBT is a very bad way to begin your preparation for studying in an English-speaking institution. The demands of a university education will be far harder than even the iBT, so if you’re trying to run from taking the iBT because it is too difficult, then you will most likely find your university courses impossible. In addition, at the center of university education—especially in MBA programs—is a strong focus on classroom discussion and group classes that require a lot of talking. If you’re trying to avoid the iBT because you cannot speak clearly, then this is a big indication that you are not ready for graduate school. So instead of lowering your expectations, raise them!

Sumber : http://www.f1gmat.com/toefl/three-version-PBT-CBT-iBT

Kembang Melati dan Gold Butterfly

KEMBANG MELATI, a beautiful young princess, lived with her old nurse and many serving-women in a palace on the bank of a great river.

Rajah Banjir, the monarch of the rains, lived in his rainbow-colored palace on the other bank of the river. He could cause floods to appear at his will, and his tears made brooks and rivers swell. From his windows he could see the little princess weaving her bridal dress, and he could hear her singing a song for luck. But the princess never looked toward his side of the river.

The monarch of the rains kept gazing at her with great sad eyes. Because he was so sad, he wept many tears, and the river swelled and the wind sighed softly through the high trees around the palace. The princess heard the sighing of the wind, and saw the river rising higher and higher. But she did not know that it was her future husband who was weeping and calling to her.

For many days the monarch of the rains yearned for the princess. Finally, to be near her, he changed himself into a golden butterfly and flew back and forth before her window until at last the princess saw him and opened the window so that she could admire his dazzling wings.

^ Then the golden butterfly lighted on Kembang Melati’s little hand, kissed her finger tips, and flew out of the window.

A few days later the butterfly returned and perched on Kembang Melati’s right ear and whispered to her, "Weave your bridal dress quickly, princess, for soon your bridegroom will come."

The princess heard only the word "bridegroom." She asked, 'Where is my bridegroom?" The butterfly did not answer her, for he had flown out of the window.

But someone else had heard her question. That was Nasiman, the wicked son of the princess's old nurse. He went to his mother at once. "Mother," he said, "I was standing outside the princess's window and I heard her ask, 'Where is my bridegroom?' I want you to go to her and tell her that I am her bridegroom."

'That you can never be, son/' the old woman said, "because you are not of noble birth."

"Nevertheless, I wish to marry the princess," he answered.

"Go to her, Mother, and tell her that her bridegroom has come”

Nasiman was wicked and cruel, and his mother was afraid of him. So she went to the princess and told her of the bridegroom who had come to claim her hand. Just then the golden butterfly flew back and whispered in the princess's ear, "The real bridegroom has not yet come, princess. The one who is now under your roof is a wicked man. His name is Nasiman, and he is the son of your old nurse, Sarinah. Do not many him. . . . Wait till the true bridegroom comes!"

When the golden butterfly had flown away, the princess said, "I will wait, nurse, till the true bridegroom comes/'

"This is the true bridegroom/' the nurse insisted. She clasped her hands and begged, "Oh, princess, dear princess, marry him at once, for if you do not, we shall both die!”

The princess did not want to die. So finally she said to her nurse, "Tell the bridegroom who has come that I must have seven days to think it over. Tell him to wait on the bank of the river and I will send him my answer there/'

Nasiman found this idea good, and agreed. He took a big basket, filled it with food to last him seven days, and had it carried to a spot on the bank of the river.

On that same day the monarch of the rains called to him a white crow, one of his best and biggest messenger-birds, and gave her a little chest full of costly ornaments and a letter.

"Take these immediately to the Princess Kembang Melati," he ordered, "and make sure that you don't lose anything."

"Don't worry, master," the crow replied. "I myself will take everything to the princess."

The white crow flew off with the little chest bound fast to her back and the letter between 'her claws, and winged her way to the opposite bank of the river. There she saw Nasiman eating the last of a delicious-looking fish. The white crow, who loved fish, flew over swiftly, and cried, "Oh, how good that looks! May I have a little bite?"

"How do you dare ask me that?" Nasiman demanded crossly. "Who are you, and where do you come from, with a letter in your claws and a chest on your back?"

"Well," the crow answered smugly, "I happen to be the messenger of the great magician, the monarch of the rains! And I am to take this letter and this little chest to the Princess Kembang Melati, as my master ordered. What's more, I am to give them to her myself."

"Hmm/' Nasiman said with a false little laugh. "In that case, Til let you eat some of my fish. Put down your letter and take the chest from your back, and fall to!"

The white crow didn't have to be invited twice. She laid the letter and the little chest in the grass, and began to eat greedily of the delicious bit of fish.

Nasiman lost no time. He opened the chest, took out the beautiful golden ornaments and in their place put some "big spiders and some gruesome-looking scorpions. Then he hurried to his mother with the letter. "Mother/ 7 he said, "I can't read, but I imagine that this letter must be full of lovely words. Now I want you to change them, at once, into ugly words. Meanwhile I'll hide these ornaments."

The white crow was so busy eating that she did not notice what was going on. She ate the fish, down to the last scrap. Then she went to get a drink at the spring. The spring murmured to her, "Ah, white crow, why didn't you take the letter and the little chest to the princess as Rajah Banjir said?"

But the white crow didn't hear. She didn't hear the wind, either, sighing to her, "Ah, white crow, something dreadful will happen because of your greediness!"

And something dreadful did happen. When the princess saw the white crow come, bearing the letter and the little chest, she believed that the bird came from her true bridegroom, and in great excitement she decided to read the letter first. As her eyes flew over the words, she could hardly believe what she read: "You are very ugly," the letter said, "and what is in the little chest is foul and old. That goes, too, for your green hair and your blue skin."

She was so angry that she tore the letter into shreds and tossed the little chest, without opening it, through the window. The spiders and the scorpions swarmed over the garden to the great astonishment of the white crow who could not understand how her master could have sent such horrible things to the lovely princess.

But Nasiinan laughed to himself. Now the princess would marry him, he thought

But the princess had no thought of marrying anyone now. She was bitterly grieved by the ugly letter. Weeping, she paced back and forth in her chamber. No one could comfort her, and she cried, "Take away my weaving stool! I will never weave again on my bridal gown!"

Toward evening of that sad day the golden butterfly came back and flew through the open window. He lit on the princess's ear. "Darling princess," he whispered, "why don't you wear the beautiful ornaments that your bridegroom sent you?"

At that the princess hit at him with an angiy hand. The great monarch of the rains thought surely she was only teasing him. He whispered in her ear again: "Beloved little princess, would you like to see your bridegroom tomorrow morning? He will take you to his rainbow-colored palace where the golden rays of the sun are magnified a thousand times into the most wonderful colors, and where you shall see woven cloth so fine, so dazzling, that it is like moonbeams! Come, darling princess, finish weaving your bridal gown, for tomorrow your bridegroom comes!"

The princess grew even angrier. She called her serving women to her and bade them chase the golden butterfly away and never again to let it come inside. When the great magician heard the princess say these words he became so angry that he caused a mighty flood to come over the land that very night. Everything that was not submerged drifted away, torn loose from the land. The palace with Princess Kembang Melati and her nurse and the wicked Nasiman and all the others who lived in it, drifted on the floodwaters.

The palace drifted farther and farther, until it came near the other bank where the palace of the great monarch of the rains stood. The king was in his doorway, watching, but when he saw the princess's palace floating toward him he pretended not to see it. The princess cried piteously for help, but he pretended not to hear.

They were drifting out of sight when the nurse cried out in despair, "It's my fault! I bear the blame! It was I who changed the beautiful words of the letter into ugly ones! And my son, Nasiman, filled the little chest with spiders and scorpions while the white crow was eating the fish 1 /'

When he heard the nurse's confession, the monarch of the rains understood everything. He leaped down and dragged the princess and all the others out of the drifting palace and brought them into his own. Only her old nurse and the nurse's wicked son were not permitted to enter,

"May great waves engulf you!" he thundered. And at his words mighty waves, as high as the heavens, rose in the water and swallowed up the nurse and her son.

The white crow was punished, too, for her greediness. She was changed into a black bird which could never speak again.

All she could say was, "Kaw . . . kaw . . . kaw . . . kr - kr. . . ." It meant "gold . . . gold/' But though the crow searched, she never could find the gold and jewels with which the little chest had been filled.

When the evildoers were punished, the monarch of the rains caused the flood to subside. In a short time, the whole world was dry once more, and when he had accomplished that he turned to the princess and told her that he was the son of a nobleman and that for days and nights he had yearned for her.

Kembang Melati took pity on him. She knew that he was truly her bridegroom from the way he spoke to her. So she married him and lived the rest of her happy life with him in the rainbow-colored palace on the bank of the river.

But, strange to tell, no mortal has ever found the spot where that palace stood.

Diceritakan Adele Leeuw dalam Indonesian Legends and Folktales