Dear Professor Stiner,

Thank you for your message.

It is rainy today. Japan is a lot of rainy day.

Becouse Japan is Tsuyu now. But I like fine day.

Fine day is very beautiful.

Would cup soccer starts Japan game last Saturday.

Japan vs Aluzentin. To one's regret is defeated to 0-1.

Second game will be tomorrow.

I hope to win.

Homework answer.

No1, The balance sheet express the investing and financing activities of a

firm at a moment in time.

No2, The stockholders' equity is the owners' claim on the assets of a firm.

No3, accounts receivable urikakekin

assets syosisan

balance sheet taisyaku taisyouhyou

cash genkin

credit kasikata

current asset ryuudou sisan

current liability ryuudou fusai

debit karikata

dividend haitou

double-entry fukusiki kinyuu

equipment setubi

inventory tanaorosi sisan

investment tousigaku

liabilities syo fusai

payable kaisyuu

property zaisan

stockholders'equity kabunusi motibun

See you next message.

Goob-bye.

Sincerely yours,

Miyu

Dear Miyu,

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 http://udel.edu/~38555/report.html

5/29 Corporate Reports http://udel.edu/~38555/sources.html

6/5 Balance Sheet - Part 1 http://udel.edu/~38555/balance1.html

6/12 Balance Sheet - Part 2 http://udel.edu/~38555/balance2.html

6/19 Income Statement - Part 1 http://udel.edu/~38555/income1.html

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,

Dr. Frederic M. Stiner CPA office: (302) 831-1806

Department of Accounting fax: (302) 831-4676

University of Delaware

Newark DE 19716 USA

Dear Miyu,

Thank you for your message.

What is Tsuyu?

We have hot, humid, weather. The garden is doing very well. The

lettuce looks good; the tomatoes are waist high and in bloom; and the

sunflowers are 12 inches high. None of the zinnia seeds came up, but the

geraniums I have in hanging baskets over the porch look good.

My wife and I saw "A Perfect Murder." It is a mystery film, based

on "Dial M for Murder." Michael Douglas was sinister, Gwyneth Poltrow was

beautiful, and Viggo Mortensen was menacing. It was beautifully filmed in

a luxurious New York City apartment. If you like mysteries, I recommend

it.

We watched our grandchildren this weekend. My oldest son is in

the National Guard. He served 6 years in the Army in tanks, and now

serves one week-end a month. Do you have National Guard (=militia) like

that in Japan?

　Sincerely,