Dear Taka,
Thank you for your eleventh message. My comments follow.
Sincerely,
Prof. Sue Stiner
shouhei takayama <s2398475@slb.cgu.ac.jp> wrote:
>
> Dear Dr.Stiner
>
> How are you doing?
I am fine. How are you?
Is the weather colder now? How do you take care of yourself so you do not
catch colds?
> Homework
>
> 1 Becouse, American investors use cash flow to predict dividends.
American investors use cash flow to predict dividends.
> And, U.S.creditors use to decide of funds lend or not lend.
U.S. creditors also use the statement of cash flow to decide if funds should
lent or not.
> 2 Direct method inspect direct cash movement.
The direct method examines cash movement directly.
> But, Indirect method inspect Net Income minus non-cash.
But, the indirect method adjusts Net Income for non-cash items.
> In fact, Indirect is simpler than direct.
Taka, it probably is. However, the direct method gives readers more
information. I find the direct method easier to understand.
> 3 Thank you for this web
> site(http://www2g.biglobe.ne.jp/~ykawamur/n980107.htm)
>
> This web site was helped I.
This web site was helpful to me.
I'm glad it helped.
> Really, Japan Use cash flow statemrent now.(since 1999)
Really, Japan has used the cash flow statement since 1999.
> Therefore, Cash flow statement is not unofficial in japan.
Therefore, the cash flow statement is not unofficial in Japan.
> >It may take too long to load. If
>
> >so, sorry!
>
> Please don't worry.
>
> It did'nt take too long to load at all.
Good! I am not sure how fast your connections are.
> I looked pictures of this page.
I looked at pictures of this page.
> Very beautifall.
Very beautiful.
> And, First of all
> I was moved that you heve a garen.
First of all, I was moved that you have a garden.
> Japan is small country and large population.
Japan is a small country with a large population.
> As,Many Japanese houses are small and .ot no garder.
Many Japanese houses are small and have no garden.
> Sincerely.
> Taka
> (Syouhei Takayama)
Taka, I am quite fortunate to have a garden. Not everyone here has a garden.
I love working with flowers and dirt. So I would have a garden at my house,
even it I had only one flowerpot!
When I graduated from college, I had a small apartment. I grew sunflowers in
pots on the tiny kitchen windowsill. So it doesn't take much space to have
flowers.
Japanese gardens amazed me, though. I have never seen such beautiful spots.
It is a garden and sculpture, at the same time. In the US, we just plant
things. We usually don't carefully plan the look of the garden.
When you sent your message it was Friday, October 13. Thirteen is an unlucky
number in the U.S. Friday is an unlucky day. When Friday falls on the
thirteenth (13th), it is always a special day in the U.S. It is a day when
many people watch out for bad luck.
But for many Villanova students, it was a good luck day. Fall break started
after the last class on Friday the 13th this year. One week with no classes is
very good luck!
This is an interesting web page on Friday the 13th:
http://www.wisctv.com/townpulse/townpulse-stories-981113-093509.html
The next lesson is on the role of the CPA. It is at:
http://www72.homepage.villanova.edu/susan.stiner/cgu/CPArole2k.html
I was afraid the server might be down this week. So I sent you the page in a
separate message. It looks like
the server is working now.