Study of Reading Accounting Materials in English

The first message

Dear Dr. M. Susan Stiner,

How do you do? My name is Akiko Hiyama. Please call me "Ako".

I live in Chiba by myself. I go to college by train.

It takes about 30 minutes. I think it's very near.

I belong to the tennis club in college.

I play it twice a week

Can you play tennis? I like tennis very much.

I'm studying for a teacher's license now.

I will teach Bookkeeping in high school next year.

In my free time, I usually play tennis and watch movies.

Watching movies is my hobby.

Last Wednesday Chiko and I went to the theater.

We saw "Shakespeare in Love".

It was a romance movie.

Sincerely, yours.

Ako(nickname)

Akiko Hiyama (Full name)

Hello, Ako. All my messages to you will have my response written as

this one is. I will correct the English, if necessary. I will also

make comments.

Everything you write will have ">" at the start of the line.

I live in a very small state. My university takes about an hour

I cannot play tennis. 30 years ago, when I was in college, I played a

little tennis. I forgot everything I ever knew about tennis. I like to

watch it, though.

family a teacher?

I have not seen Shakespeare In Love. My children saw it and they said

it was a great movie. I will rent it and see the movie on tape.

The second message

Dear Dr. M. Susan Stiner

Thank you for your reply.

Today it has been raining since the morning.

Maybe next month we will have rain everyday.

June is rainy month in the season.

June is the rainy month in the summer season.

It's "tuyu" in Japanese.

I don't like it, because the air is moist and I usually fall down.

How is Delaware's weather?

It is very hard.

Do you like movies?

Last Monday I saw "Good Bye Morocco" in the theater.

I forgot the actress' name.

I remember that she married to the director of that movie.

She was cast in "Titanic."

Have you seen it? I saw it three times.

I have a part time job. I work in the bar. .

Sometimes I make drinks.

On other days I'm a waitress.

I work there 3-4days a week. I like this job.

I have to work today after class.

Sincerely yours,

Dear Ako

Thanks, Ako, for the Japanese lesson.

Not as bad as yours! We usually have our rainy month in February or

March. Our rains are not as hard or long as yours, though. We are far

from the coast. This year, however, the winter was dry. We did not have

our usual rainy spell. The humidity has been increasing, lately. It

will be uncomfortable in another month. August will be awful.

I love them! Unfortunately, I don't get the time to see many in the

theater. Most of the movies I see are ones my kids rent!

Was she Kate Winslet?

I haven't seen it. I saw Titanic. The next movie I see in the theater

will be Star Wars Episode I. It is in town. There are show times in

the morning, afternoon and evening. That is very unusual. Usually

movies are shown only in the afternoon and evening. I will go one of

the mornings this week. I can't wait! My oldest son took his two

I'm glad you like your waitress job. How long have you worked at the

restaurant? Are the customers pleasant? How did you learn to be a

bartender?

This week we will talk about some of the financial information that is

communicated on the World Wide Web. This week's lesson can be found at:

http://www.vill.edu/~sstiner/communicate99.html

or at: http://udel.edu/~38555/comm99.html .

The third message.

Dear Dr. M. Susan Stiner

Hello! How are you? I'm so fine.

You like movies.

I remember that she is Kate Winslet.

Did you see Star Wars Episode?

Is it good? My American friend saw it and said it was very very good!

I heard that Ewan McGregor is cast in it. I like him very much. I think he is good actor. So I want to see it.

My hobby is traveling.

If I have free time and money, I will go traveling.

In February and March, I went to Thailand and Malaysia alone.

Three times I went to Thailand.

I love Thailand.

Have you ever gone to Thailand?

< This week homework>

I visited AT&T Income Statements and Balance Sheets. And I compared

American with Japanese.

Japanese Balance Sheets indicate capital. American Balance sheets

indicate Shareholder's quits.

I though all of American Balance Sheets and Income Statements compare

this year with past year.

It is effective for us and firms to know results.

but Japanese firms open only one year.

Under line Balance Sheets and Income Statements written "consolidated

financial statements".

We can't see it Japanese Balance Sheets and Income Statements. Why it do

such a thing?

Sincerely, yours.

Dear Ako

No, I have not seen Stars Wars yet. Last week was busy. I hope I can

see it in the next two weeks.

My son and his daughter said it was excellent. I can't wait.

This is the official Star Wars web site. I've gone here several times.

http://www.starwars.com/

Yes, he is. He plays the young Obi Wan Kenobi.

Sure, Ako. I am making a quilt for my oldest granddaughter, cleaning

house and working in my garden. I also play with my granddaughters

often, too.

My hobbies are quilting and gardening. I was active in the Girl Scouts.

Now that my daughter has finished Girl Scouts I "retired."

No. The only place in Asia I have been is Japan. That was in 1987, too

long ago.

Yes. Shareholders equity is contributed capital (stock) and earned

capital (retained earnings).

They do. Knowing only one year's financial information doesn't let us

know if the company is worse or better.

I am not sure. I think it is because most of the owners of Japanese

companies are other members of the group, the keiretsu. They can get

privately what information they need. They do not want to reveal too

much information publicly to people or companies outside the keiretsu.

In the US many investors are private individuals. It is required by US

law that companies reveal very much information in their financial

statements.

The next lesson is about some Web sources of American accounting

information.

It is at: http://www.vill.edu/~sstiner/sources99.html.

Dear Dr. M. Susan. Stiner

Thank you for your message and corrections of my message.

Memorial Day is a very interesting thing.

I know first time that American graduation is May.

That was the first time that I knew that American graduations are in

May.

I can't believe it, because Japanese graduation is in March.

We will graduate in spring when it is not so hot.

< This week homework>

1,The U.S Securities and Exchange Commission is an independent,

nonpartisan, quasijudical,

regulatory with responsibility for administering the federal securities

I'm sorry, I couldn't find the Japan's SEC site.

,Japan have eight stock exchanges. The Tokyo stock exchange is the

largest market in Japan.

gut it isn't open homepage in the Internet yet. So I researched Nagoya

stock exchange.

This is the site. But it is only in Japanese.

http://www.nse.or.jp./j-gaiyo.htm

I saw the New York stock exchange. It's the world's largest equities

market.

Them principal business is to manage, develop and rebulate the premier

market of

trading corporate securities.

I couldn't understand well. One thing I think it is important for

investors to open

SEC's financial information.

3,4,I'm sorry, I couldn't find.

5. The flow of accounting information over the Internet help

corporations and investors.

the corporations and investors use Internet to decide whether to invest

or not.

I will play tennis after classes.

Have a good weekend!

Sincerely yours,

Dear Ako,

This is the second message from me this week. This is the personal

reply to your fourth message to me.

In America the school year begins in September (or in late August for

some universities). The school year ends in May or early June. The

students have a three month vacation from school in the summer. Younger

kids play all summer. Older kids work or go to summer school.

got this answer?

This is a very good set of answers, Ako. You worked hard and did a good

Is it too rainy to play much tennis?

Dear Dr. M. Susan Stiner,

Thank you for our message and correction of my message.

The third Sunday of June is father's Day in Japan.

Each person gives a present to his father as a sign of our gratitude.

Maybe this Sunday my friend and I will go to a department store to look

for our father's present.

The second Sunday in May is Mother's Day in Japan.

Do you have Mother's Day and Father's Day in America?

It is the rainy season in Japan.

But the rain is taking a rest.

I'll challenge!

<Homework>

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

position.

The balance sheet presents a listing of a firm's assets, liabilities and

Shareholders' equity.

Assets are economic resources.

Liabilities are creditor's claims on the assets of a firm.

Liabilities

Shareholders'equity is the owners'claim on assets of a firm.

Assets = Liabilities

2, The stok holders'equity is the owners' original investment plus net

earnings from the business minus dividends.

Stockholders' equity

3, Current asset : Cash and cash equivalents.

4, long-term liability : Deferred Income Taxes

5, Thanks for the Japanese vocabulary.

Dear Ako

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

Sorry it is so late. This is the personal reply to your message.

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

http://www.holiday.net/father/story.htm

Are you saying that you will challenge to other players because you are so good?

Or are you saying that playing a tennis match will be a challenge to you because

You have never done that before? I wasn't sure.

Make sure you give me the source of the information you used. I know

that you did not compose the sentences you used to answer the

questions. In America and other western countries we must use quotation

marks around words that are not our own. We must also say the page in

the book or magazine where we found the words. We identify the book by

title and author.

The sixth message.

Dear Dr. M. Susan. Stiner

Thank you for your message and your correction of my message.

It is a rainy day.

So I can't play tennis.

I have never played another player because I have been playing tennis

for only two years.

I started it two years ago.

I don't play well.

If the weather is fine tomorrow, I will play tennis.

And afterwards I will go to my part-time job.

Now I'm saving money, because I'm going to go on a trip this summer.

I haven't decided where to go.

Maybe India or Peru or Europe.

I'm interested in historic spots, especially in Asia.

I like to see them.

<Homework>

1, 32,000-2,000-10,000 = 20,000

2. 10,000+60,000 = 70,000

3. Total Assete = 90,000

Note: Assets (not Assete)

4, Total liabilities and stockholders'equity = 90,000

5, Vocabulary

I'm looking forward to seeing you!

Sincerely yours,

This week the weather was much cooler. I was grateful! My oldest

granddaughter "graduated" from kindergarten. She is now a

first-grader. She is so proud of herself. Her grandma is very proud of

her too! Today (Sunday) the three granddaughters and I visited a friend

of mine who has a two-year old son. All four children had a good time.

So did the three of us grown-ups. My friend and another friend were

putting new wallpaper in her hall. What a pretty hallway it will be

when they are done! I brought Rice Krispy Treats as a snack. It is a

popular finger food for children. "Finger food" is something that is

eaten with fingers, not silverware.

Many of us grownups still like Rice Krispy Treats. Some of us are

willing to admit it! You can find the recipe here:

http://www.kelloggs.com/kitchens/book/rk_recipes/main.html#one

I prefer mine warm.

The seventh message.

Dear Dr. M. Susan. Stiner

Thank you for your message and the correction of my message.

It has been raining since last Friday. This week the weather was much

cooler.

I catch a cold. I have a sore throat. Are you O.K.?

My friends caught colds, too.

How many granddaughters do you have?

I have two sisters.

I like Chocolate chip cookies.

The American mother made them everyday.

It was very very delicious !! I like it the best. I want to eat.

<Homework>

I,American Income Statement have narrative form and account form.

The Income Statement consists of revenue and expenses.

Cost of Goods Sold is Beginning Inventory plus Purchases minus Ending Inventory.

It can be calculated in several ways.

This is called "FIFO".

FIFO is better to use when prices are falling. Another way is "LIFO".

LIFO is better to use in times of rising prices.

Many American companies use "LIFO" to calculate the

cost of the inventory sold.

Gross margin is revenue minus cost of goods sold.

But Gross Margin will be different if you use FIFO instead of LIFO.

2,LIFO=22,000(10,000+12,000+15,000-15,000)

I'm looking forward to seeing you.

Dear Ako

Thank you for your seventh message. My comments follow.

I am sorry to hear you have a cold and sore throat. I am fine. What do

you do for your sore throat and cold? We drink very cold things for a

sore throat. Ice cream helps, too.

I have three granddaughters. All have a lot of energy and keep their grandmother

Hopping!

I rarely eat rice. Maybe I have it once a month. I never cook rice in

the summer, because it is too hot. I had rice last night, though. We

went to a Chinese restaurant. I always have rice at Chinese

restaurants. American rice is different from Japanese rice. Our rice

is not sticky at all. It is very hard to eat American rice with

chopsticks.

Do you still write to your American host family?

You were very lucky! Most American mothers don't bake cookies every day.

The eight message.

Dear Dr. M. Susan Stiner

Thank you for your message and the correction of my message.

I recovered from sore throat and cold. I'm very fine. But my head is painful.

I hope it goes away soon. I am not fit to live with when my head hurts.

At the end of July I have many final exams. Huuuu......

I have two- month summer vacation.

In August I will go to a cool place to play tennis with about forty members

of the college tennis club.

And I will go back my hometown for a week.

I will meet my friends and we are cooking in and out.

My hometown is far from the center of the city.

It is so very calm, and has many nature spots.

When I go back there, I feel good.

In September I will go to India with my friend.

Do you know Daji Maharu? I will go to see it.

while I'm traveling, I always talk to many people.

I'm affected by them.

I think that traveling is something that changes me.

While I'm traveling I always talk many people.

I look forward to getting your postcard!

<Homework>

1,Net income=$29,626(30,000-374)

2,Net income-$9626(10,000-374)

3,Net income=$-5,000(20,000-25,000)

Have a nice summer holiday!!

Dear Ako

Ah, I'm sorry to hear you still have a stuffy head or a headache.

You have my sympathy and good wishes. Good luck on your exams.

In American English, if we want to express a cry of anguish in print, we

write "AARRGGHH!!" It has the same sound that you made above. We yell, of course.

Ah, that sounds so nice! I hope you do well and have fun.

All three are correct! Three stars and stripes for you, Ako! *=*=*=

Thanks for the vocabulary words.

Thank you. I will. It sounds as if you have a splendid holiday planned.

I want to hear all about everything when you return.

The ninth message.

Dear Dr. M. Susan Stiner

Thank you for your message and the corrections of my message.

How are you? I'm so good.

I am glad to hear that you are well. I am very well, too.

It is getting colder day by day. How is Delaware?

I talk about my summer vacation.

I will talk about my summer vacation.

I went to a tennis training camp.

I stayed four days. My tennis club has it every year.

About forty members took part in it.

During the last two days we had a doubles game.

I lasted all the way to the finals.

But on the final day we had rain, so I couldn't play tennis.

If it hadn't rained, we would have won . . . I wanted to play tennis. I was

disappointed.

From August twenty-secon to September twenty-second, I was traveling with my friend.

I visited Delhi, Agra, Varanashi, and Buddagaya in India and Katmandu and

Pocara in Nepal.

My favorite place is Varanashi in India.

Do you know it?

It is famous for the Ganges River.

Indians were bathing in the river.

The reason they are bathing in it is because the Ganges will purify them from

wrong-doing and afterward they will be happy and have a good life.

But I didn't wash in it, because the Ganges is very, very dirty.

Many people were washing bodies, head, teeth and clothes.

And I saw a dead cat and a cow were floating in the river.

So I didn't want to bathe in the Ganges.

Some other tourists did it, though.

I visited the Taji Mahal.

An emperor made it for his queen.

The inimitable poem in white marble,

It is the first expression of love an emperor for his queen. It is a love story.

I like tomato and cheese curry the best. Indian people usually eat curry.

I didn't eat curry every day.

At breakfast I ate sandwiches.

Sometimes I ate curry, noodle soup and fried rice.

Did you know the Indian people drink milk tea every day?

Everybody likes milk tea. So do I.

When I was traveling, India had finished the rainy season. It was dry and hot.

Everywhere I had mineral water in my hand.

But sometimes, about three o'clock, we had rain. It didn't stop for two hours.

The hardest thing for me to do was negotiate with the rickshaw driver.

Every time we rode in one, we had to negotiate with the driver.

Everybody depended on me to get a cheap ride.

And we had to negotiate in English.

I stayed in a cheap guest house.

You won't believe the price.

The shower was cold and not in the room.

It cost about $4 per person per day.

One day's total cost, including food, was about $12.

I didn't spend a lot of money.

My travel is always cheap.

I bought tea with my friends. I like Milk tea. Do you like tea or coffee?

Sincerely yours,

Dear Ako

I'm very well.

Delaware is getting cooler, too. I am so glad! It is cool enough for long

pants and jackets now.

No, I don't know the city. I certainly know the Ganges River.

Wow, what a trip! It must have been an incredible sight!

I agree with you--I would not have washed in the Ganges, either. Too many

very bad diseases thrive in that water. It would not be fun to be seriously

ill after the trip.

Where did you get that quote? Was it from a guidebook? The Taji Mahal must be

breathtaking to see. The pictures are overwhelming. I cannot imagine what it

must be like to see it for real.

No, I didn't know that. Do you mean they drink tea with milk in it?

I guess that is left over from the days when the British ruled.

What great practice for you! I bet you learned a lot of English from those

negotiations!

No, I don't believe that! That's incredible.

You are certainly thrifty. That's how you will have the money to travel many

places. I believe you see more of the country when you travel cheaply. You

have to do many things that the natives do. And that's more fun, I think.

I used to love tea and coffee. Unfortunately, I cannot drink and coffee and

not much tea. It makes my stomach hurt a lot. I drink herb tea sometimes.

Most of the time, I drink plain hot water.

What a great trip you had! Did you take many pictures? Will you put some of

them on your web site? I would love to see some of the pictures! Did you

bring some of the tea back with you? My daughter and I brought some tea back

from England. It reminds me of England when I drink it. So do the shortbread

cookies I brought back!

You had some great experiences with English. It certainly is a lot different

when you hear a language, instead of reading it or writing it. I remember my

experience in Japan ten years ago. I talked and then showed people my phrase

book. They could read what I was trying to say. Everybody was very polite.

Nobody laughed. But I know my Japanese was unintelligible!

My granddaughter is crazy about Pokemon. Have you heard of it? It is a

Japanese cartoon. She has a poster of all one hundred-fifty Pokemon creatures

and she watches the cartoon as often as she can. My granddaughter is seven.

The next lesson is about the Statement of Cash Flow. It is a statement that

every company must have. Japanese companies are not required to have a

Statement of Cash Flow. So this one may be harder to understand. The lesson is

here: http://www72.homepage.villanova.edu/susan.stiner/cgu/cashflow99.html

Tell me right away if you have trouble getting the page. It is a little

slower to load than earlier pages. I used buttons that change color with amouseover.

Mouseover means moving the mouse over the words. I am not sure

that is in your dictionary.

The tenth message.

Dear Dr. M. Susan. Stiner

Thank you for your message and the corrections of my message.

I'm glad to hear that you are well. I'm well, too.

It is changing warmer to cooler. I have to take care of myself not to catch a cold.

Please take care of yourself, too.

Everyday I drink milk tea which I bought in India.

It reminds me of India when I drink it.

Yes, I had some great experiences in India.

It was a lot different.

It was very exciting and fun.

That's how I will have the money to travel many places.

I have a part time job. I think that I'm very thrifty.

So I will go many places.

I'm planning where I will go for my next trip.

I will save money for it intentionally.

I know Pokemon. It is famous for Japanese children.

I don't know how many children have Pokemon posters. Certainly many, many

children have them.

Every Autumn I will get fat.

Now I'm putting on weight. I have a good appetite.

I must do exercise. Hu.........

These days I don't play tennis.

Do you like sports?

I like to play very much. It makes me refreshed and comfortable.

Do you think so?

<Home work>

1, American investors respond to changes in cash flows.Stockholders

study cash flow to predict dividends.

Cash floe information helps creditors decide if they will be repaid.

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

2, Direct methd is independently analyzes each balance sheet non-cash

account for changes caused

by cash transactions.

Indirect method is atars with Net Income Statement. Cash transactions

omitted from income are included.

Non-cash transactions in income are removed.

This is called "reconciliation to Net Income.

Indirect method is most commonly used by companies. Because Indirect

is no recoiliation necessary.

3, I couldn't open this page.

Japanese companise use Statement cash flows, too.

They can know these changes in cash during the year from this Statement.

Sincerely yours, Ako

Dear Ako

I will, thank you. You take care not to catch a cold, too.

For a long time, I drank green tea after our trip to Japan. I would be in

Kyoto again, looking at the rooftops through the hotel window. I loved that

view. Whenever I travel outside the country, I look at the rooftop view. It

is always something special to me.

Where will that be?

I know that there are one hundred fifty (150) Pokemon on the poster that

She has. That is the only poster I have seen here in the US. She

intends to collect something from each of the one hundred fifty Pokemon! From

talking to her friends, apparently every child from the age of three to

twelve has something of Pokemon. It is very popular here.

I like to watch sports, but I do not like to play them.

My favorite exercise is walking, but I have not been able to do that since

June. I am afraid I will get fat, so I need to start soon.

Maybe tomorrow . . . .

I agree. Is there a place to play tennis indoors? Soon the weather will be

bad to play outside.

Ako, I am sorry you couldn't get to that link last week. That was my fault.

Here is the correct link:

http://www2g.biglobe.ne.jp/~ykawamur/n980107.htm

If you have the chance, take a look at it.

Tell me about the holiday you just had.

Sincerely,

Prof Sue Stiner

The eleventh message.

Dear Dr. M. Susan. Stiner

Thank you for your message and the corrections of my message.

Have you been well? I'm very well.

October twentieth was my birthday.

I'm twenty-one years old now.

Chiko made me chocolate cookies.

And the other friends phoned me to say, "Happy birthday!"

I was very happy.

I think that my birthday was a special day.

For one whole day I was very happy.

I saw movie in the theater. I saw a movie in the theater.

The title was Broken-down Palace.

Do you know this movie?

The story was two girls went to Thai for graduation trip.

And they was imprisoned on a false charge.

Yesterday, I was jogging for an hour.

I wasn't tired.

Afterward my feeling was very good.

Today I will play tennis after school. But it will be rain now.

I don't know I can play tennis or not. I hope that I can play.

I hope you played. Today I had a chance to walk. It was nice.

We have college festival next weekend.

My college festival is October thirty to thirty-one.

Fortunately I have holiday about one week.

Now I'm wonder what I will do.

May be I'm going to see movie. And I will go a hot spring resort with my friend.

We will rent a car. I don't drive a car recently. I'm not well to stop a garage.

It is difficult for me. It is practice to practice.

Do you like a hot spring? I like very much.

< Homework>

1, The population of Japan is about 120,000,000 and there are about 12,168 CPAs.

JICPA at: http//www.jicpa.or.jp

B, I'm sorry. I didn't understand.

But I think that it is very difficult to pass CPAs examinations.

JICPA not recognize so many CPA.

I think there are more CPAs in the US because individual persons need CPAs to

help with taxes. In Japan most of the CPAs do corporate work. Most Japanese

people do not need a CPA's services. The US CPA exam is very difficult too.

Only 15% pass it the first time. Most have to try 3 or 4 times before passing.

2, This total is 48.

Currently in Effect is 15.

Effective at a Future Date is 33.

3, In the U.S. most CPAs will have years of college. They will have a

bachelor's degree and

a master's degree.

n Japan to be qualified as a CPA a pass CPA examinations by the

certified public.

The CPAs examination consist of three stages. Most coanditates start

from the second stage. And one to three years experience in public accounting.

I'm looking forward to seeing you in December!!

Sincerely yours,

Ako

Dear Ako

I have been very well, thank you.

Yum! Chiko is a very good friend!

No, I am not familiar with that movie. Did you like it? I don't get a chance

to see movies often. My daughter saw a movie that she liked. It is called

The Sixth Sense. It is about a boy who could see dead people. It sounded

like a very scary movie.

I love hot springs! I wish I had one next door. Do you get a week's vacation

because of the school holiday? How nice! Tell me about the school holiday.

What does it celebrate?

Ako, this week's lesson is at

http://www72.homepage.villanova.edu/susan.stiner/cgu/investor99.html

We will look at various sources of financial information that can be found

on the web.

The twelfth massage.

Dear Dr. M. Susan Stiner

Thank you for your message and the corrections of my message.

Today is so cool!!

It is getting cooler and cooler day by day. I need a jacket.

It's one of the most comfortable seasons to do everything.

November has begun.

I think that one day is a very short time.

I want to have a lot of time to do many things.

I had a week's vacation because of the school holiday.

I went to hot springs.

Sixty variety of hot springs I could in.

I could go in sixty kinds of hot springs.

My friend and I went in many, many.

But I felt dizzy.

Afterward I went in a sauna bath.

I felt that my body was in good shape.

we could enjoy a wonderful view of the mountains colored with red view!!

It was a wonderful view.

I will there next year.

One other day I went to Tokyo to see a Thai movie.

It is about a dead wife who lived together with her husband and baby.

It is good.

Afterward I ate Thai food and drank Thai beer.

I like spicy foods like a Thai. Sometimes I want to eat Thai soup.

Have you ever eaten Thai food?

I know " The Sixth Sense". This month I will see it.

<Homework>

1, http//bizyahoo.com/rf/991105/ba.html

I serched Yahoo. But I culdn't find.

2, GMT-Orix Corpup 1.510 or 9.74 percent at 17.010. After rising briely

to 17.280. a new life time hight since Thursday's record od 15.580.

Have a good weekend.

Sincerely yours, Ako

Dear Ako

I love the fall! This wonderful, cool weather makes it hard to work!

Wow! That's a lot of hot water!

Perhaps it was from going from spring to spring, with not enough time to rest

in the water. How many springs did you visit each day?

It sounds like a wonderful, restful vacation. It going to hot springs a

popular thing to do?

No, I haven't. I can't eat spicy food. It makes my stomach hurt. I have

friends who like Thai food, though.

The movie you saw sounds like a movie here called "Ghost." A man was

murdered. The killers made it look like a car accident. The man's ghost came

back to be with his wife and to save his wife from his killers. They wanted

to kill her too. Some of the movie was funny. Some of it touched your heart.

The man was played by Patrick Swayze. The woman was played by Demi Moore.

The thirteenth message.

Dear Dr. M. Susan. Stiner

Thank you for your message and the correction of my message.

How are you these days?

I saw Halloween URL. It is very pretty!!

Japan is not famous for Halloween as is America.

My country has a similar holiday. It is called "Moon chief."

The children go from house to house in their neighborhood.

And the children receive candy and cake at each house.

I visited one hot spring.

It had many varieties.

Hot spring are popular among the old people.

It makes me refreshed and comfortable.

I saw " Ghost". I like it very much.

I cried over it.

It is a love story.

But it is a very serious movie.

I think that movie touched my heart.

Monday I taught Bookkeeping in my Teaching Profession class as practice.

When I stood in front of the blackboard, I was very anxious.

My voice and hand were trembling.

I had a good experience.

<Homework>

1, http://www.infomania.co.jp/

2,http://www.tohmatsu.co.jp/index2.html

3.I think that the world border get lost.

Individual people will take part in economy.

Free-money. We can easily invest many firm.

We will buy stock on the network.

See you next week.

Sincerely yours,Ako

Dear Ako

I'm fine.

Thank you. I had fun making the page.

One of my tax students grew up in Japan. He is almost 21. He said there was

no Moon Chief when he was a kid. He said he should be a kid now!

I can understand that! After a while, bones and muscles begin to ache in ways

you never imagined when you were younger.

So did I.

I'm glad you had a good experience, even though you were nervous. In the US,

student teachers have to "student teach" in a real classroom under the eye of

an experienced teacher. The student teachers are teaching real students. They

are always nervous, no matter how young or old the students are. They spend

long hours preparing their lessons. Who were the students when you taught

your class? Did you give them homework? Do you have to grade it? That's the

hard part! When will you start looking for a teaching job? Student teachers

here start looking in their last year of college. Some do not get their jobs,

though, until two weeks before the school year begins. So those students are

worried all summer about whether they will work as teachers or not. That is

hard on the new teachers. Is it like that in Japan?

We can easily invest in many firms.

I agree that world borders will blur or disappear. They certainly have for

us! There will be many transactions that people will do on the internet. Have

you bought any books or music on the Net yet? I haven't, but that's mainly

because I haven't figured out how to work their sites.

I have bought software online, though.

I like those transactions. They are easy and quick and I get the software

right away.

The fourteenth message.

Dear Dr. M. Susan. Stiner

Thank you for your message and the correction of my message.

Today is the final lesson.

Thank you very much.

I appreciate what you did.

I know American accounting.

It is a little different from Japanese accounting.

And I enjoyed communicating with you.

You always sent me an interesting webpage.

It was very good!!

I could open "Oreo". I like Oreo cookies.

I am very sad.

I had a good lesson.

I think that my English is a little better.

If I have a chance to visit America, I want to see you.

I had a good experience.

I don't know how to express my thanks.

Please take care of yourself.

Never put off till tomorrow what you can do today

This is the most favorite sentence.

Dear Ako

Akiko, I am sad, too, that this is our last message. I enjoyed our time

together. I am glad that you learned a little more English and something about

western accounting. If you come to the US, I hope you visit me! I would love

to meet you. You are welcome to visit me in my house anytime.

You will make a web page for this course. Please send me the URL, so that I

can see your page.

Sayonara,

Prof. Sue Stiner.

This year my motto is: "What doesn't kill you makes you stronger."