Dear Waka,

 

Thank you for your sixth message sent on > Date: 19 Jun 98 11:36:44.

 

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.

> >Dear Dr. M. Susan Stiner,

> > Thank you for your message.

> >

> > I saw an accounting text used in a U.S. junior

> >college. Text name is "century 21 Accounting". This

> >text authers are Robert. M. Swanson, Lewis. D. Boynton,

> >Kenton. E. Ross, and Robert. D. Hanson. published by

> >South-Western Publishing Corpration. This text book is

> >printed in various colors.

Thanks for the reference, Waka. I have not seen that book yet.

 

> > I have no tsunami experience.

I'm glad!

 

>Japan is visited

> >by serere typhoons in September, at that time happened

> >tsunamis. Then, an earthquake is case of the sources.

 

Japan is visited by severe typhoons in September. Tsunamis happen at

that time. Earthquakes cause some tsunamis.

 

I imagine you have some earthquake experience. Am I right?

 

> >Answer of Homework

Homework answers

> >

> >1 : The balance sheet is the statement of financial

> > position, and the first financial atatement was

> > the balance sheet.

 

Correct. The balance shows the assets, liabilities and owners' equity

of a company on a particular date.

 

> >2 : The Shareholders' equity is the owners' claim

> > on the assets of a firm.

Correct.

 

> >3 : English / Japanese

Thanks for your list of accounting terms in Japanese.

 

> > It is rainning today all over the country in

> >Japan. But the weatherman says it will be fine tomorrow.

 

> >I have dislike rainy day!

I dislike rainy days!

 

I do too! We do not get as much rain as you do. But rain is good for

the flowers. Is it humid after the rain? Or does the rain make the air

cooler?

 

> >

> >Sincerely,

> >Waka

 

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

Father's Day at this site:

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

 

Sincerely,

Prof. M. Susan Stiner

 

It is returned to the front.