Study of reading Accounting Materials English.
The second message.
Thank you so much for the reply from you.
I reply to your question.
I like the major league, too. My favorite leagues player is Hideo m. What did you think about m ? Japanese baseball is very exciting. The Hawks is third. I think happy thoughts. I study the balance sheet today. a sheet consist 3 partsD Assets, LiabilitiesCshareholder's equity.
The third message.
I like Hideo NomoC because Nomo pitches very fast and far balls. The Japanese Balance sheet consist of three parts, Shisan, Fusai, Shihon.
Well, I will do my homework.
1. I could browse the Villanova University and the Delaware University homepages.
2. Yes, I did. The computer was error. I was making difficulty. But I could see this page. There are many departtments. I want to study
the college.
3. Legal Orientation is.
4. Yes, I did. I think that the archtecuture is very beautiful brown. If I were rich, I would like to visit there.
5. The URL is http://www.cgu.ac.jp/
6. I like Storie Facts about CGU. Because page is job information. The URL is http://www.cgu.ac.jp/shushoku/index.htm
7. Yes, I have. I have seen The Fukuoka Daiei Hawks, The Avispa Fukuoka, NTT, etc. The Avispa Fukuoka is soccer team.
8. I want to have my homepage in the future.
The fourth message.
I reply to your questions. I couldn't see Elaina's homepage. Because the homepage wasn't found. I am sorry. But I could see Exxon's homepage. I like NomoD I mean to say that he is a very tremendous pitcher. I will found a good job with the information. I watch always the Japanese version of the Daiei hawks's homepage. I have watched the on line baseball game.
Well, I will do homeworks.
1. The balance sheet is the statement of a business's financial position. Exxon's balance sheet is very easy to see. It is arranged nicely. It is divided into three parts.
2. Shareholder's equity is the owner's claim on the assets of a . There are no leagal reserves in the U.S. But there are legal reserves in Japanese.
The fifth message.
Vocabulary - Lesson 3's answer.
English Japanese
receivable urikakekin
assets shisan
balance sheet taishakutaishohyo
cash genkin
credit kashikata
current ryudo
debit karikata
divident riekihaitokin
double-entry fukushikikinu
equipment setsubi
inventory tanaoroshihsisan
investment toshi
liabilities fusai
payable mibarai
property zaisan
stock holder's equity kabunushihaitokin
I haven't used Yahoo. I used for the first time. I could search TOYOTA.
Well, I do homework.
1. All public companies must file with the SECD We can visit their website. The SEC was established in 1934. It is a model for the Japanese.
2. The AMEX provides extraordinary visibility for over 700 companies. It is second largest auction-market place in the world. I think that there are many informations. How big it is
3. TOYOTA is, because I drive a TOYOTA CORROLLA. It is a popular car in Japan. There are many subsidiary companies. The financial statements are written in detail.
4. They can see these statements. They are able to see financial condition. It is useful for them to decide intention.
The sixth message.
I go out to eat Chinese noodles. It is about a twenty minute drive from my home. I ordered wakame seaweed noodle. It was delicious.
Well, I will do homework.
1. No, it isn't.
2. No, it isn't.
4. Yes, I am.
5. The English and the accounting are very hard. But I want to study from now on.
7. It usually takes me about fourty minutes to compose my reply.
8. It usually takes me about fifty minutes to type. I am not used to the computer.
The seventh message.
I think that there is a difference in Chinese
and Japanese noodles. Japanese noodles are made to Japanese tastes. This
is the only course in which I use computer. I could see all the balance
sheets. I'm very pleased with Pepsico's balance sheet. I learned many items.
They are in balance sheet. It is easy to see. I haven't been to Kentucky
Fried Chicken. I want to go there some time. Do you like Fried Chicken?
The eighth message.
Dear Dr. M. Susan Stiner,
Thank you so much for your reply.
The typhoon was a big one. The wind was blowing hard. It was raining hard. I was at the university. The storm didn't knock out electric power. The school was closed in the afternoon. We have typhoons about three times every year.
Vocabulary - Lesson 4
English Japanese
cost of goods sold uriagegenka
first-in first-out sakiiresakidashiho
gross margin uriagesorieki
inventory tanaoroshishisan
last-in last-out atoiresakidashiho
purchase shiire
revenue shunu
sale uriage
1. The income statement is divided into tow parts: Revenue and Expenses. Gross margin is important. Gross margin = Revenue - cost of goods sold. Cost of goods sold can be determined several ways, FIFO, LIFO etc. Many American companies use LIFO. Are there retail method and moving average method ?.
2. Cost of goods sold is $ 15,000. Rvenues are $ 30,000. $ 30,000 - $ 15,000 = $ 15,000. Gross margin is $ 15,000.
That's all for today.
Sincerely,
Hide
The nineth message.
Dear Dr. M. Susan Stiner
Thank you so much for your reply.
I feel relieved to hear that your mother has got better.
We are also relieved that she is much better, too! Thank you for your
good wishes
I got the Halloween gift. I took a fancy to it.
Thank you. I could see M&M's homepage. There
were pretty chocolate's grains.
I was not in school on October 31.
I couldn't write reply.
I'm sorry.
Do not worry about the time of your reply. I was not able
to read your
reply that weekend, either! I am glad you liked the treat, and the M&M
homepage.
My Summer Vacation.
I went to fishing in the sea of Kashima.
I went fishing in the Kashima Sea.
Kashima is in Ibaraki Prefecture.
I fished for horse mackerels and mackerels.Horse mackerels were 186 fish.
Mackerels were 3 fish.
We caught 186 horse mackerels and 3 mackerels. They were very delicious.
The tenth message.
Dear Dr. M. Susan stiner
Thank you so much for your reply.
I reply to your question.
Did you keep the fish to eat? Yes, I did. I gave acqaintances fish.
They were pleased. Do you like fish ?
Well, I do homework.
1. Total liabilities are 37,950 and stock holder's equity is 108,150. The
answer is $146,100.
2. Sold $ 10,000 of bonds payable. American companies got
cash $ 10,000. Current Assets and
Long term liabilities are
increased.
Sincerely,
Hide
The eleventh message.
Dear Dr. M. Susan Stiner
Thank you so much for your reply.
I went fishing in the Kashima Sea on Sunday. There were no fish. I am very
sad.
I got a Xmas tree. I am pleased with it.
Well, I do homeworks.
1. Yes, I do.
American: There is the statement of cash flows.
Japanese: There is the balance sheet. Cash flow is in the balance sheet.
2. Yes, I do. Because companies get cash from creditor etc.
Vocabulary-Lesson 7
English Japanise
accrual method haseishugi
cash method genkinshugi
financing activities shikintyoutatsukatsudo
investing activities toushikatsudo
operating activities seisankatsudo
statement of cash flows genkinshikinkeisansho
Sincerely,
Hide
The twelveth message.
Dear Dr. M. Susan Stiner
Thank you so much for your reply.
I don't always catch fish in the Kashima Sea. Fish size is 6-17cm. I don't
have a live
tree. I want to have a live tree.
Well, I do homework.
1. Japanese: Population are about 123,160,000. CPAs are are about 8,050.
Because passing rate is high and If one subject can pass, one subject is
pass.
2. Most states require.
3. Japanese system: There are three examinations.
first: general education subjects
second: Accounting's field
third: high accounting's field.
I want to become an office worker.
The thirteenth message.
I want to do accounting in the future.
Japanese winter is warm. I am sleepy.
Well, I do homework.
1. provider: http://www.ibm.co.jp. IBM is very famous company. I have touched
IBM's computer.
But I use Fjitsu.
routers: http://www.fjitsu.co.jp/
software: http://www.okisoft.co.jp/
CPA firm: http://www.tomatsu.co.jp/
2. I think that technology will go a long way in overcoming the difficulty.
Example: Work reduces. Technology is very useful welfare. Accident prevention.
The last message.
I never thought that I would talk with people in American.
I familiar computer,
accounting, English
a little. I pleasured conversation for this year. Thank you.
Thank you for doing me such a great favor.