Dear Hata,

Thank you for your sixth message sent on > Date: 19 Jun 98 11:35:16.

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 for your message.

> >

> >I swim for fun.

>I am not swim on a team,but I swam on a team in an elementary school.

I do not swim on a team, but I swam on a team in elementary school.

> >I am interesting fishing.

>What is fish a name?

What are the names of some fish?

I do not go fishing myself. Several of my colleagues fish. One of them

put fish pictures on his website. You can see them at:

http://www.vill.edu/~rderstin/Webpage5.html

The pictures take a long time to load. You do not have to see the

fish. Go to his page only if you are interested.

There is a good site that shows fish in Pennsylvania. You can find it at:

http://www.state.pa.us/Fish/galframe.html

This page is quick to load. In the left frame is a list of fish in

Pennsylvania. You can click on each name to see a drawing of the fish.

Trout is one fish that my son, James, loves to catch.

Which fish do you catch?

I could do surf fishing when I was a boy.

None of my family have ever surf fished. We have never lived near the

ocean. You are lucky!

I often went with my family on Sunday. I have good memories of those

times.

> >The balance sheet is the statement of financial position.

Correct. It shows the assets, liabilities and owners' equity for the

company on a particular date.

> >Stockholders' equity is the owners of a corporation.

It is the difference between assets and liabilities. It is the what the

owners own.

> >English -----------Japanese

Thank you for the list of accounting terms in Japanese.

> >Hata

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

Father's Day at this site:

http://www.holidays.net/father/

Sincerely,

Prof. M. Susan Stiner