second

Reading of Accounting Materials in English

Dear Dr. M. Susan Stiner.

How do you do?

My name is Hiromi Hasegawa. Please call me Hiro.

I'm twenty years old.

I'm a junior at the University.

There are six people in my family.

My hobby is cooking and playing tennis.

I'm studying accounting at the university.

I will study hard this semester.

Sincerely yours,

Hiromi Hasegawa.

Dear Hiro,

I will also make comments on what you tell me each week. I will try to

keep my comments short!

Each week we will send a new lesson. The lessons are usually about

accounting in the U.S. However, this week the lesson is about

technology. I use Netscape Navigator as my Internet browser. I use

Word97 to type documents. This message has two attachments. The

attachments are identical. One is sent as a Word97 file. The other is

sent as plain text. Please tell me if you were able to open the

attachments. If yes, please answer the questions. If you can open both

attachments, please answer only one set of questions.

Hiro, in the U.S., being in the "third grade" means you are eight years

old. For high school and college, we have names for the years.

Freshman is the first year. Sophomore is the second year. Junior is

the third year. Senior is the fourth year.

Hiro, what do you plan to do when you graduate? In what city will you

work?

Dr S. Stiner 　

Dear M. Susan Stiner,

Thank you for your message and for checking my English.

My family is father, mother, brother, grandfather, and grandmother.

Grandfather is the oldest. He is seventy-six years old.

Pasta is my favorite food to cook, for example, spaghtte and gratin.

When I graduate, I will try to make practical use of my learning.

I hope to work for the accounting department in firm.

Ibaraki is my home province.

I use Netscape Communicator 4.04 as Internet browser.

I use word processing software that is Windows 95, Microsoft Office 97,

Netscape Communicator 4.04, AIRMAIL 1.7.2, Ichitaro.

Sincerely yours,

Hiro.

Everybody:

This week's new lesson is found at:

The subject is American Financial Reporting.

Sincerely,

Prof. S. Stiner

Hiro, I already sent you a message that told you where to find the new

lesson for this week. It is on a web page at the University of

Delaware. This is the site:

This is Memorial Day weekend. Please see the plain text attachment for

more about Memorial Day.

Prof. M. Susan Stiner

Dear M. Susan Stiner,

Thank you for your message and for checking my English.

I will tell about Ｍemorial Day in Japan.

Japan has "Hiroshima Atomic Bomb Memorial Day" on August sixth and "Nagasaki Atomic Bomb Memorial Day" on August ninth.

Also, we have a time to remembers friends and family and ancestors who have died.

It is called "Bon" or "The equinoctial Week".

Bon is August thirteen.

The equinoctial week is vernal Equinox Day and Autumnal Equinox Day.

We visit the graves of friends , family and ancestors.

The cemetries are clean and still.

We burn incense sticks and put flowers, fruits and food on the graves.

We all deeply lament their deaths.

This custom started a long time ago.

Homework last week;

Answer: I found 53 categories and 3086 sites for accounting.

Sincerely yours,

Hiro.

Dear Hiro,

Thank you for your third message sent on.

　This is the second of two messages from me this week. Both messages are

my reply to your third message.

About the homework:

Which search engine did you use, Hiro?

About holidays honoring the dead:

The days that commemorate the bombing of Nagasaki and Hiroshima must be

very solemn. It must be a beautiful sight to see the lighted paper

boats floating down the river. The day we have that is most like the

Nagasaki and Hiroshima days are probably Pearl Harbor Day, December 7.

That is the day Pearl Harbor in Honolulu, Hawaii was bombed. That also

happened during World War II.

I have never seen the O-Bon festival. I have heard about it. It sounds

like a wonderful time, with music and dancing. It must be a sad time,

too, because you see the graves of all your loved ones who no longer

walk with you.

One of the Hawaiian Islands celebrates O-bon, too. This site tells a

little about the festival:

Sincerely,

Prof. M. Susan Stiner

Dear M. Susan Stiner,

Thank you for your message and for checking my English.

I will tell you about O-Bon in Japan.

O-Bon isn't a festival or party.

It is a simple observance because it is a memorial service of ancestor.

Relatives gathers around a room and talk or have a meal with other relatives.

Homework last week; Answer:

1. I'm sorry. I couldn't find out about the US Securities and Exchange Commission.

2. Tokyo's stock exchanges play a smaller part in price determination and market flow.

American stock exchanges play a leading role in the capital-formation process.

3. Balance Sheet in Nissan Kasai is total assets 976,692 yen, total liabilities 904,249 yen,

total stockholder's equity 72,443 yen as of march 31, 1997.

4. McDonal's of Japan Website doesn't have financial information.

Financial information at McDonald's USA site is : financial reports ,financial press ,stock price and Shareholder Information.

5. I'm sorry. This question is very difficult.

I couldn't found.

Sincerely yours,

Hiro.

Dear Hiro,

　Thank you for your third message sent on.

This is the second of two messages from me this week. Both messages are

my reply to your third message.

About the homework:

Which search engine did you use, Hiro?

About holidays honoring the dead:

The days that commemorate the bombing of Nagasaki and Hiroshima must be

very solemn. It must be a beautiful sight to see the lighted paper

boats floating down the river. The day we have that is most like the

Nagasaki and Hiroshima days is probably Pearl Harbor Day, December 7.

That is the day Pearl Harbor in Honolulu, Hawaii was bombed. That also

happened during World War II.

　I have never seen the O-Bon festival. I have heard about it. It sounds

like a wonderful time, with music and dancing. It must be a sad time,

too, because you see the graves of all your loved ones who no longer

walk with you.

One of the Hawaiian Islands celebrates O-bon, too. This site tells a

little about the festival:

Sincerely,

Prof. M. Susan Stiner

Dear M. Susan Stiner,

Thank you for your message and checking my English.

Japan is in its rainy season now.

I don't like the rainy season because the rainy season clouds my heart ,too.

Tornadoes don't happen very much in Japan.

When I was a junior high school student, I saw tornadoes at playground.

It was this time that I saw securely my eyes.

There was only flying stones, sand, trash and fallen leaves.

This was the only time I ever saw one with my own eyes.

What terrible damage tornadoes do!

I hope tornadoes don't happen !

　Homework last week ; Answer:

1. No, it isn't.

3. No, it isn't.

4. Yes, it is.

5. Because account words are many. It is a little difficult.

6. It took about four hours.

Sincerely yours,

Hiro.

Hello, Everyone!

　This weekend I will be in West Virginia with my sister. We will visit

my parents. If the connections work, I will write to you from there.

　We will continue the balance sheet in the next lesson. You can find the

next lesson at:

Sincerely,

Prof. M. Susan Stiner

Dear Hiro,

Thank you so much for your fifth message sent on．

"Clouds my heart" is a beautiful expression, Hiro. Do you write poetry?

Then don't do it, Hiro! Tornadoes are very scary. Since you have seen

one with your own eyes, that's enough! That must have been a very

frightening experience.

I am very surprised to learn that there are any tornadoes at all in

Japan.　

I do, too. Unfortunately, very bad weather happens every year

somewhere. 　

I am in West Virginia this weekend. West Virginia is a nine-hour drive

away from my home in Delaware. My parents live in West Virginia (WV).

My sister and I drove here to visit my parents. Last summer my mother

was very sick. My sister and I came to see that my parents were ok.

They are!

On the way to my parents' town (Huntington), my sister, Carol, and I

stopped in the town where we grew up (Clarksburg WV). We saw the houses

where we lived, the schools we attended and the main street of the

town. We tried to remember what stores were on the street when we lived

there. Many of the stores are gone. Some of the buildings are torn

down. We took very many pictures. We had the pictures developed in an

hour in Huntington. They we spent several hours showing our parents the

pictures and remembering the old places. It was fun!

This is what you can do outdoors in West Virginia:

The mountains are beautiful here. This state has great hunting and

fishing. Some very good winter ski resorts are in WV, too. There are

some great hand-made craft stores here, too.

Sincerely,

Dr. M. Susan Stiner

Dear M. Susan Stiner,

Thank you for your message and checking my English.

I'm glad to hear your parents are ok.

She is quite fortunate to recover from the two big operations.

I heartily agree!

My parents are healthy, too. My father is fifty years old and my mother

is forty-nine years old.

Japan has Father's Day and Mother's Day.

Father's Day is the third Sunday in June. Mother's Day is the second

Sunday in May.

We usually can't easily say " Thank you always" to our father and mother, since we feel shy.

So we communicate "Thank you" to our presents with a present.

I gave a bag to my mother and a wallet to my father.

I'm happy that my parents were very pleased with a present.

Answer the Homework

1 The balance sheet is the statement of a business's financial position.

2 The stockholders' equity is the owners' claim on the assets of a firm.

The stockholders' equity = the owners' original investment +

net earnings from the business -

dividends.

3 English Japanese

accounts receivable urikakekinkanjyo

assets sisan

balance sheet taisyakutaisyohyou

cash genkin

credit kasikata

current asset ryudou sisan

current liability ryudou fusai

debit karikata

divident haitoukin

double-entry fukushiki kinyu

equipment setubi

inventory tanaoroshisisan

investment toushi

liabilities fusai

payable siharaisaimu

properrty zaisan

stockholders'equity kabunusimotibun

Sincerely yours,

Hiro.

Hello, everyone!

This week we moved all the lessons we sent so far. All the old lessons

are at the same location now.

Some of the addresses we used in earlier messages won't work now.

This is a list of where you can find the lessons we've sent:

5/22 Amer. Financial Reporting

5/29 Corporate Reports

6/5 Balance Sheet - Part 1

6/12 Balance Sheet - Part 2

6/19 Income Statement - Part 1

We hope having the lessons in one place makes it easier for you. We

also hope that you bookmark the addresses, so that you don't have to do

much typing.

Sincerely,

Prof. M. Susan Stiner

　Dear Hiro,

Thank you for your sixth message sent on.

This is the third of three messages from me this week. The first and

third messages are my reply to your sixth message. The second message

is a list of the URLs of the lessons we sent.

Thank you, and so am I!

Giving presents is also an American custom. My children gave their

father books and flowers. He likes both of those things very much.

When my children were very little, they made things in school. My

husband still has a small bowl one of his sons made. He uses it on his

desk every day. For Mother's Day, my children made hand print

pictures. Did you make gifts like that when you were small?

　Today (Sunday) is Father's Day in the U.S. You can learn more about

Father's Day at this site:

Sincerely,

　Prof. M. Susan Stiner

Dear M. Susan Stiner,

Thank you for your message and checking my English.

Father's day and Mother's Day are days to express our "thanks "feeling.

I would like to do precious Father's Day and Mother's Day.

When I was small, I took a father's likeness or made ticket of help and so on.

Mother's Day is livelier than Father's Day in Japan.

Why is it like this?

Japan has Children's Day, too. May 5 is Children's Day.

I and my brother would play at amusement park or zoo with our parents on May 5.

On these days there are happy hearts for everyone.

Homework Answers

1. Revennues

- Cost of Goods Sold:

Begining Inventory

+ Purchases

- Ending inventory

= Gross Margin

- Operating Expenses

= Net Income (Loss)

2. The amount of gross margin is $ 15,000.

3. English Japanese

cost of goods sold uriagegenka

first-in, first-out sakiiresakidasi

gross margin uriagesourieki

inventory tanaoroshidaka

last-in, first-out atoiresakidasi

net income junrieki

purchase siire

revenue syuueki

sale uriage

Sincerely yours,

Hiro.

veryone-

The second of two lessons on the Income Statement　

A personal message to each of you will follow later today.

Sincerely,

Prof. M. Susan Stiner

Dear Hiro,

Thank you for your seventh message.

This is the second of two messages from me this week. Both messages are

my reply to your seventh message.

I don't know. In the U.S. both days are celebrated with about the same

amount of enthusiasm. Many stores have sales for both days, so that we

can buy nice presents. There are many greeting cards for sale for both

days. Florists sell many flowers on Mother's Day. Many neckties and

small tools are sold for Father's Day.

　Maybe it is easier to express thanks to mothers. Why do you think there

is a difference?

　We don't have Children's Day in the U.S. Some would say that every day

is "children's day!" Many years ago, I remember that a greeting card

company tried to start Children's Day. They had cards, of course. It

didn't catch on. We celebrate children's birthdays in the U.S. with a

big party and lots of presents. Probably, most parents decided that

birthday, Christmas and Easter presents were enough.

　The article said there were a very high number of hits per day. This is

another example of how accounting and economic information is spread

through the World Wide Web. The English is very complex. You are not

required to read the website. Please go to the site and see the titles

of articles posted there.

　Sincerely,

Prof. M. Susan Stiner

Dear M. Susan Stiner,

Thank you for your message and checking my English.

Japan has hot days now.

The examinations are near at hand.

It is more difficult to express thanks to father so Japanese feels shy.

I'm sorry that I can't give good answers.

It is wonderful that every day is " Children's day".

I first listened to Easter. What is Easter?

I saw Asia Crisis Homepage. There are alot of article.

The article was written about Asian Economic Crisis.

I saw only title the article because it is difficult.

Homework Answers

1. Net Income is $ 28,717.

2. Net Income is $ 8,717.

3. Net Loss is $ 5,000.

Vocabulary-Income Statement(Part 2)

English Japanese

accrual method mikosisyugi

accuuumulated depreciation genkasyoukyakuruikeigaku

depreciation expense genkasyoukyakuhi

expenses hiyou

operating expenses eigyohiyou

income statement sonekikeisansyo

Sincerely yours,

Hiro.

Hello, Everyone!

　This is my last message before your summer break.

It is a summary of what we did in the course.

　Saturday was July 4. That is a big national holiday. It is our

country's birthday party. The U.S. is 222 years old. To celebrate, our

family went to a minor league baseball game. We saw a wonderful

fireworks display after the game. It was a great evening. The Blue

Rocks won. The grandchildren and the adults enjoyed the fireworks.

　I hope you hear the patriotic music in the background. It is "God Bless

America."

If you are *really* interested in baseball, click on "Game Summary."

　Enjoy your summer break! See you in October.

　Sincerely,

Prof. M. Susan Stiner

　Dear Hiro,

　Thank you for your eighth message. This is the first of two messages

from me. Both messages are my reply to your eighth message.

Easter is a religious holiday. It celebrates the Christian belief that

Jesus rose to life after his death. We believe He watches over us in

heaven. It is the most important Christian feast (holiday).

I know the articles were too difficult. I just wanted you to see

another place to get financial information on the Net.

all your answers are correct. Good job!

Hiro, I hope you enjoy your vacation this summer. See you in October!

In your first message in October, please tell what you did in the

summer.

Sincerely,

Prof. M. Susan Stiner

Dear M. Susan Stiner,

Summer has gone all too soon.

I was working part-time during the summer vacation.

One job was working part-time as a cashier at the supermarket,

the other was a part-time job tutoring a junior high school student.

I was saving all my maney and I bought a new word processor.

I went to the sea, an amusement park and a stock farm,too.

I spent very happily my vacation this summer.

I am going to study hard.

I am glad to make your acquaintance.

　Sincerely yours,

Hiro.

Dear Hiro,

Welcome back from your summer break! It sounds as if you used your time

well. My comments follow.

Sincerely,

Prof. S. Stiner

　Did the student mind staying inside for the summer?

　Good for you! How do you like your new machine?

It is time to resume our talks about accounting, American style. Before

break, we talked about two of the most important financial statements.

These are the balance sheet and the income statement.

The balance sheet shows the company's financial picture on the last day

of the reporting period. The income statement shows the company's

profit, or loss, for the entire reporting period.

Both the income statement and the balance sheet use the accrual method

of accounting. Under the accrual method, income and expenses are

recognized, regardless of whether cash is received or paid.

Cash is such an important asset to a company that American accounting

information users want to know all about it. We have a formal financial

statement, the Statement of Cash Flows, that tells us much about the

cash received and spent by the company. Next week, we will talk about

that statement.

Prof. M. Susan Stiner

Dear Prof. S. Stiner,

Thank you for your message and checking my English.

Question Answers

1. The students usually don't mind staying inside for the summer.

They sometimes go out to play.

It is a good pastime for them.

2. My new machine is very good.

The new word processor has adequate function.

Japan is fall now.

I felt that it is fall from the flowers in season.

It is fragrant with olives and cosmoses.

The smell of fragrant olives is in the air.

How are your granddaughters?

They will be pretty and energetic.

I saw the West Virginia's home page.

The West Virginia is beautiful place, isn't it.

Thank you for your tenth message. My comments follow.

Sincerely,

Prof S. Stiner

I am glad that your new computer is good. Is it faster? Do you still

use Netscape Navigator as your browser? Or are you using Netscape

Communicator? Or some other browser?

I bet the air smells wonderful! Our air smells good, too. I do not

know what makes it smell that way, though. The air smells cool and

crisp.

You are right--they are both pretty and energetic! The girls seem to

grow more lovely each day. They certainly are more energetic every day,

too! Becca loves school. She is in kindergarten, and loves to do her

homework. She is learning to write words. Emily is going to be as much

as talker as her grandmother. Neither of us are ever quiet! Megan is

walking or running constantly. She is nearly two and is busy exploring

the world. They keep their dad busy.

West Virginia is quite lovely. It has beautiful dark green trees and

rolling hills. There are many winding (curving) streams with

fast-running water. It is a great place to fish, or just watch the

landscape. Do you like to be in the hills or do you like the flat land?

　Hiro, the next lesson is on cash flows. I already sent a message to

everyone, telling you that the URL of the lesson is

I hope you got that message. I am looking forward to hearing from you.

Prof. M. Susan Stiner

Dear M. Susan Stiner,

Thank you for your message and checking my English.

Homework Answers

1. Because American investors respond to changes in cash flows.

Stockholders study cash flow to predict dividends.

And cash flow information helps creditors decide if they will be repaid.

U.S. creditors will not lend funds if they believe they cannot recover them.

2. As to operating activities;

The direct method is independently analyzes each balance sheet

account for changes caused by cash transactions.

The indirect method is starts with Net Income on the Income

Statement. Cash transactions omitted from income are included.

Non-cash transactions included in income are removed. This is

a "reconciliation to Net Income."

3. Japanese companies report at statement of cash flows

their changes in cash during the years too.

Question Answers

The new word processor is faster than the old one which

I have used once.

My word processor has not Netscape Navigator.

So I use Netscape Navigator at university's computer.

　The landscape from the hills is great, isn't it.

I want to go to the hills.

We will have a wonderful time there.

To my disappointment, there is not hills near by.

Sincerely yours,

Hiro.

Dear Hiro,

Thank you for your eleventh message. My comments follow.

Sincerely,

Prof. S. Stiner

Hiro, it is ok if you do not use Netscape Navigator as your browser.

You may use any browser you like. You just need to be able to read our

web pages with the lessons on them. I use Netscape Communicator. Do

you use Internet Explorer? If not, what browser do you use? With your

new browser, click on some of the pages we used as lessons. See if you

can read them. If you can, then you can use your new machine with its

new browser. Unless, of course, Prof. Shiina tells you to do something

else! The bad side of using your new browser is this: if your school

does not use that browser, and you have a problem, then no one will be

able to help you figure out the answer.

Do you get on the Net at school because you want to use Netscape? Or do

you get on the Net at school because your word processor has no browser

at all? If your word processor has no browser, then please ignore all

that I just said above.

We will talk

about the role of the CPA today. We will also talk about the largest

professional organization for CPAs.

Prof. M. Susan Stiner

Dear M. Susan Stiner,

Thank you for your message.

Japan has become quite autumnal.

The leaves color changes a little longer.

Kyoto and Nikko's autumn is very beautiful.

Nikko is near at my house.

My birthday is getting nearer. I'm looking forward to my birthday. When is your birthday?

Homework Answer:

1.A. The population of Japan is about 120,000,000 and there are 120,000 CPAs.

1.B. I'm sorry. I could not examine.

2. There are 44 states.

3.Becoming a CPA in Japan.

To be qualified as a CPA a person must pass CPA examinations conducted

by the Certified Public

Accountants Board, an advisory body to the Minister of Finance.

Although the CPA examinations consist of three stages, most candidates

start from the second stage. Each examination is conducted once year.

*First stage

The first stage assesses whether the candidate has the basic knowledge

required to apply for the second stage examination.The test covers the

Japanese language,mathematics,English and an essay.There are no educational

requirements to sit for this examination.The first stage examination is

waived for college/university graduates or those who have completed at

least two years of their college/university education.

*Second stage Examination

At this stage the applicantsare assessed for professional knowledge

required for an accountant.The examination consists of multiple-choice

test and written test.Only the candidates who have passed the multiple-choice

test would be allowed to take the written test.

The applicant must pass all subjects selected at one sitting and it is

said that the second stage examination is one of the most difficuit

professional examinations in Japan. The applicant who has passed the

second stage examination is qualified as a Junior CPA upon registration

at the JICPA.

*Third(final)stage Examination

The applicants are assessd for technical competence in professional

judgement required for a CPA. The applicant,in order to become eligible

to sit for the third stage examination,must have completed at least

two-year training courses offered by the JICPA and other qualified

organizations and two-year audit training at an accouting firm or specific

training in industry.Hoeever,most applicants would complete both trainings

within three years as one year overlapping is permitted.

Sincerely yours,

Hiro.

Dear Hiro,

　Thank you for your twelfth message. My comments follow.

Sincerely,

Prof. Sue Stiner

Happy Birthday! Will you do anything special on your birthday?

The U.S. requires an independent opinion of the financial condition of

companies that are traded on the stock market. We need CPAs to do

that. Banks and other lenders require audited financial statements

before they make large loans. CPAs do the audits. Individual people

also use CPAs to do their taxes. We do not have the Japanese system of

direct payment of income taxes to the government.

I am sorry, Hiro, that you had computer trouble this week. I am late

with the lesson. I will put the page up tomorrow, I hope. It will be

short, I promise.

Prof. M. Susan Stiner

Fumi, Kayo, Hata, Hiro, and Waka,

I will respond to your individual messages later on today (Sunday).

　Sincerely,

Prof. S. Stiner

Dear Professor Susan Stiner,

Thank you for your message.

I received birthday presents from my boyfriend and

my friends.

I took a fancy to these presents.

There was a school festival, too, on October 31.

I made and sold a lot of crepes in the school festival.

A singer of popular songs named "Morning Daughter"

did a concert at a gymnasium.

A lot of people came to see the concert.

That was swell.

I saw this lesson " Sources of American Financial

Information".

We can gather much financial information on the

Internet today.

But not all the information on the Internet is reliable.

We understand that we must carefully select correct information.

Sincerely yours,

Hiro.

Dear Hiro,

Thank you so much for your thirteenth message. My comments follow.

Sincerely,

Prof. S. Stiner

That sounds "yummy!"

I imagine that the concert was very nice. I remember I used to love it

when we had concerts by "real" singers. It was so much fun!

Generally, the information provided by government sites is reliable.

The financial statements supplied by a company on its corporate site are

generally reliable, too. In the future I imagine a "reliability rating"

for some websites.

　I am sorry this message is late. I just returned from my 35th

(thirty-fifth) high school reunion. The high school from which I

graduated was Seton (pronounced SEE-ton) High School. It was only for

girls. There were about one thousand (1,000) students. There were 248

in our graduating class of 1963. We have reunions every five years. 70

came to this reunion. Since the building is no longer used as a school,

the reunion was in a restaurant in Baltimore. Usually a school reunion

is held at the school.

We all look different after 35 years. Our name tags had two parts: our

graduation picture and our maiden names. None of us remember each other

by our married names, since we were all single while in school. We

rarely see anyone from our schools after graduation. We only remember

the way we looked back then. So the name tags helped a lot! We spent

four hours talking, remembering, eating and listening to some of the hit

music of 35 years ago. It was a wonderful afternoon!

Does Chuo Gakuin have reunions for its graduates? Do you plan to go to

them?

Prof. M. Susan Stiner

Dear Professor Susan Stiner,

Thank you for your message and checking my English.

You longed for your school days, didn't you.

It is good a way that to inform reunions information

with Internet.

It makes me happy to see friends that I haven't seen for along time.

I was surprised to hear the news the other day that my high school

classmate was married.

I went to an alumni association meeting on January 15.

The day is Coming-of-Age Day, too.

I wore the Kimono at that time.

Chuo Gakuin will have reunions, too.

I will go to them.

Sincerely yours,

Hiro.

Dear Hiro,

　Thank you for your fourteenth message. My comments follow.

Sincerely,

Prof. S. Stiner

I did not really want to be back in school. I did realize how much I

enjoyed the friendship of the girls at the high school. It was funny to

see how we were thirty-five years later. The behaviors today were

almost exactly like the behaviors I remembered from then. The girls who

liked to make jokes and be "ringleaders" then are the ones today who

always have something funny to say and the first to do something.

Absolutely! I lost the directions that came on paper. So I jumped onto

the website and had the directions in seconds. It was great!

It does, indeed!

Your classmate was married rather young. I hope the marriage works out

well for both of them.

Do you mean a reunion? Here in the U.S. an alumni association meeting

is one to plan for reunions or to go to a football game at the "alma

mater" (the old school).

The kimono must have been beautiful. What color was it?

Good for you. Will you make sure that Chuo Gakuin has a web page that

tells the grads about the reunion? ;) I hope so!

This question is your chance to dream, Hiro. For example, you could use

email to keep in touch with friends you make in school at CGU. Then you

can arrange a reunion through the use of technology (email and web

pages. Maybe the web pages will talk by then!) Maybe you will find a

job using the World Wide Web. Many of the Villanova students do that.

Here is the URL of the next lesson:

It is the class evaluation. Read

the web page. Then copy the questions into your email reply. Then

write your answers (long or short) to each question. There are 10

questions. I look forward to your answers! Remember: there is no

"right" answer I am looking for. The answers must come from your

experience.

Prof. M. Susan Stiner

Dear Professor Susan Stiner,

Thank you for your message and checking my English.

It is getting colder day by day.

1. My kimono's color is dark red.

It is painted pictures of flowers.

2. In Japan, a reunion meets after a long and have a meal

or talking all together.

1. Because I want to study about accounting in the U.S.,

and want to exchange mails with a foreign teacher.

2. As you were checking my English, I studied very hard.

3. This course was not tedium.

4. When each us introduce ourselves, I think it is a good idea if we sent videotape introduction.

5. It is Changing Technology.

6. It is Balance Sheet.

7. I examined some doubts that make use many of a Internet.

8. Yes, it was.

9. Yes, it was.

10. Looking for an answer that I couldn't find easily.

Thank you for your many message.

Sincerely yours,

Hiro.

Dear Hiro,

　Thank you so much for your fifteenth message. My comments follow.

Sincerely,

Prof. S. Stiner

Hiro, can you tell me more? Can you remember what was hard?

Thank you, Hiro, for your many messages. Hiro, thank you for your reply

to the evaluation questions. We will study all the answers to make the

course better.

Your homework is to answer this question:

What will you do to keep practicing English, now that this course is

over?

　Thursday of this week is Thanksgiving Day. We will celebrate with a

delicious turkey and other food. You can learn more about Thanksgiving

at this site.

Prof. M. Susan Stiner

Dear Professor Susan Stiner,

Thank you for your message and checking my English.

My house's maples turned red color or yellow color.

As I like reading book, make good use of American

picture books and I will keep practicing English.

Thanksgiving Day is lively, isn't it.

How did you enjoy yourself at Thanksgiving Day?

I tell you to one of sayings that was teached by

professor shiina.

｢ Don't believe all you hear, spend all you have or

sleep all you want.」

What do you think the saying?

Thank you for teaching me a lot of English or many

American culture.

I was very happy that exchange emails with you.

As nothing is so precious as health, please take

care of yourself.

Sincerely yours,

Hiro.

Dear Hiro,

Thank you so much for your final message. My comments follow.

Sincerely,

Prof. S. Stiner

I know they are beautiful trees! This year my neighbor's maple was such

a brilliant red! I loved looking at it from my bedroon window. I was

surprised at such a beautiful color, because we had so little water this

summer.

Yes, Thanksgiving Day is lively and lovely. I had an especially good

one this year. I don't know how much you know about Thanksgiving, so I

will tell you a little bit.

　It is a traditional holiday. We remember a time when the early settlers

(Pilgrims) peacefully ate a meal with the American Indians who lived

near them. It is a day to give thanks for the blessings we have. There

is no school. Most businesses are closed. Most people visit their

families and eat!

We cooked a big turkey (18 pounds, about 39 kg) in the oven. That took

all day. The night before, my daughter, Kate, and a college-age friend

of the family, Beth, made pumpkin pie, pecan pie, "dirt" cake (chocolate

cookies and whipped cream) and cookies. We had fresh bread, lots of

mashed potatoes and stuffing. Beth brought candied yams.

　These people were at our Thanksgiving celebration:

my husband, Fred;

our oldest son, Fred, and his three daughters (our granddaughters);

our middle son, Alex, and his friend, Beth;

our youngest son, James;

and our daughter, Kate.

　We had a great time laughing, talking and eating. We were all very

sleepy after such a big meal.

I will tell you one of the sayings that was taught by Professor Shiina:

"Don't believe all you hear, spend all you have or sleep all you want."

What do you think of the saying?

I think Prof. Shiina is a wise man, because he has learned some

important lessons of life and he shares them with his students. I agree

completely with Prof. Shiina! It is especially important not to believe

all you hear or see on the Internet! It is also important to "save for

a rainy day" as we say here. Losing a little sleep won't hurt us, and

it lets us get more tasks done. Of course, don't lose so much sleep that

you put yourself or others in danger when you drive.

My thanks to you for sharing your culture with me.

Please take good care of yourself, too!

Hiro, it has been a pleasure to talk to you this year. I hope we can

meet someday. If you ever come to the U.S., you are always welcome to

visit my home. Please go to this site for the last web page of this

course

Good luck to you, Hiro, with the rest of your studies. Please send me

the URL of your homepage. I would love to see it!

Sayonara,

Prof. S. Stiner

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