Dear Prof. Stiner,

Thank you for your reply and your corrections of my English.

 

Homework Answers;

1. The Balance Sheet is one of principal financial statements.

It presents the financial position and a listing of assets, liabilities and stockholders’ equity at a fixed time in the company’s year.

 

2. Stockholders’ Equity generally comprises Contributed Capital and Retained Earnings in the U.S.

 

3. Short-term investments are one of current assets of Dell computers.

 

4. The value of short-term investments is cash equivalent, valuation basis.

 

5. Accounts payable is one of current liabilities of Nike.

 

6. The value of Accounts payable is acquisition.

 

7.

English               

Japanese

accounts receivable  

Urikakekin

assets                 

Shisan

balance sheet         

Taishaku taisho-hyo

cash                   

Genkin

credit                 

Kashikata

current asset         

Ryudo Shisan

current liability    

Ryudo Fusai

debit                   

Karikata

dividend               

Rieki Haitokin

double-entry          

Fukushiki Kinyu

equipment             

Bihin

 

Sincerely,

Yoshi

 

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