Dear Hiro,

Thank you for your twelfth message.  My comments follow.

I had server trouble again.  This message was sent to you through my

private email account. I would like you to reply to my university

account To make the reply easier, I resent

the message through my university account.

Thank you.

Sincerely,

Prof. Sue Stiner

 

s2399067@slb.cgu.ac.jp wrote:

 

Dear Prof. Stiner,

 

Thank you for the Eleventh message.

My comments follow.

 

> What is the Tokyo Game Show?  Is it a TV show?

> Will you be a contestant?  Will you watch from the audience?

 

[ TOKYO GAME SHOW ]

http://www.cesa.or.jp/cesa/tgs/english/index.html

 

I and a friend are audiences.

My friend and I are in the audience.

 

Well, how was the show?  Was it exciting?  Will you go again?

 

> Did I guess correctly what you meant?

> Did you feel that you needed to spend the summer with your family

> to keep peace in the family?

 

You are exactly right.

 

I think it is important to keep peace in the family.

 

Yes, it is. Sometimes, though, it can be costly to an individual member.

 

[ Twelfth Homework ]

1. Cash flow is entering to cash, and cash out.

The cash flow means that cash comes into and goes from a company.

 

And cash flow shows the fact.

The cash flow statement shows how cash is received and spent by a

company.

 

 

2. The direct method of cash flow is an earning statement.

The indirect method of cash flow statements is based on the earnings

statements.

 

An indirect method is created from the difference of the

balance sheet of a beginning of period and the end of a term.

The direct method starts with the balance sheet.  It analyzes the

changes in each non-cash account.

 

3. NISSAN GLOBAL, 2000 Mar. 31, 2001 $2,326,903,000.

 

 

Sincerely,

Hiro

 

This week we will talk about (1) what a CPA does, (2) how to become a

CPA, and (3) the professional organizations for CPAs.  The new lesson is

here:

http://www72.homepage.villanova.edu/susan.stiner/cgu/CPArole01.htm.

 

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