I felt relived that you got all the messages.

I can sent the message with peace of mind from now on.

A typhoon formed in Japan on Friday.

School was canceled after the third period.

As a result, we couldn't send email.

It rained heavily for a long time. I was thoroughly soaked

with rain and wind.

It was fine on Saturday.

Monday is also raining.

I started English nine years ago.

To be exact, it is ten years ago. When I was in the sixth

grade, I belonged to the English Conversation Club.

But I easily forget, if I don't do some English every day.

I hardly study English in my home, since I was admitted

to C.University.

I think this course is a chance to study English again.

In addition, I want to obtain two certification grades

in English.

What foreign language you study?

I studied not only English, but also Chinese.

It is a very hard to learn to speak foreign languages.

By the way, Dr. Stiner rewrote "Next time we will . . ."

last week. I wrote this meaning.

"We have never held a reunion in school.

We usually hold it in a pub.

Sometime I hope we can have a reunion at school."

Are you sure what you mean by the English sentence?

Vocabulary - Lesson 3

( English ) ---------------------------( Japanese )

accounts receivable --------------------urikakekin

assets ------------------------------- sisan

balance sheet ------------------------- taishaku-taishoohyou

cash --------------------------------- genkin

credit -------------------------------- taikisuru

current --------------------------ryuudouteki

debit --------------------------------- kasikata

dividend ------------------------------haitoukin

double-entry -------------------------- hukusiki

equipment ----------------------------- satubi

inventory -----------------------------tanaorosi

investment ----------------------------- tousi

liabilities ------------------------------ husai

payable -------------------------------- siharai

property ----------------------------koteisisan

stockholders' equity ---------------------- sihon

Sincerery,

Yuki

< Reply to my seventh message from Dr. Stiner >

Dear Yuki,

Thank you so much for your seventh message.

My comments follow.

Sincerely,

Prof. M. Stiner

What time was that, Yuki? Do you have to make up classes?

"Make up a class" means that the professor has the class at

some other time on some other day of the week.

Do you mean that you were outside in the typhoon? Isn't it

dangerous to be outside when the wind is blowing?

I'm glad to here that!

What English grades will you get? What do you plan to with

your English you graduate?

Right now I am not studying any foreign language. A few years

ago, I studied a little Japanese. I have forgoten it all.

Sumi Massen. In college and high school, I studied French.

I have forgotten most of that, too! You are right. We must use

a language so that we can remember it. I hope this course helps

you remember some English. I also hope this course teaches you

something about Western accounting.

Yuki, you know very many languages. I am amazed!

I agree. Sometime they get mixed up. When I was in Japan, I kept

thinking of French words, not Japanese ones.

Most of the time American school reunions are at the school.

Colleges are still standing 50 or more years after a student graduates.

Colleges have big rooms or gyms. They use those for reunions.

Reunions are usually on the weekend. No students need the room

for classes.

My high school reunions might be in a restaurant from now on.

The high school building is torn down.

Vocabulary-Lesson 3 <snip>

To save space, Yuki, I deleted the vocablary lesson. Thank you

very much for spending it.

THE INCOME STATEMENT <snip>

Questions:

1. What is the format for an American Income Statement?

Vocabulary - Lesson 4 <snip>

To be contineud. ( The eighth message )

Prof. M. Susan Stiner