Dear Rika,

Thank you for your seventh message. My comments follow.

Sincerely,

Prof Sue Stiner

 

> Dear Dr. Stiner.

> > How long is the rainy season?

It's about a month long.

> > Is the rain as hard as usual in Japan this year?

> No, it isn't.  It is light rain for long time.

We have not had enough rain this year, either.

> > Where is Fujiyama?

> Fujiyama is Fujikyu Park in Yamanashi.

> > Was this homework too easy?

> so so.

What is hard about these web page lessons?

What is easy about these web page lessons?

> > How long did it take to do this homework?

It took about four hours.

Is that about the same amount of time it took to do the other lessons?

> > Have you ever eaten an American-style donut?

> I like donuts.  There are lots of Mister Donut shops.

> I sometimes go to Mister Donut shop.

 

> Homework:

> 1. What is the format for an American Income Statement?

>          Revenue

>    Less: Cost of Goods Sold

>  Equals: Gross Miargin

>    Less: Operating Expenses

>  Equals: Net Income(Loss)

Correct!

 

> 2. Use your words to tell me how to calculate cost of goods sold.  You do not need to use any numbers.

 

> Cost of goods sold is the price the company paid for the product that the company sells.

The price paid when the company bought it to resell.

> Beginning Inventory + Purchases - Ending Inventory = Cost of Goods

> Sold.

Correct!

 

> 2. Did Beach Toys use LIFO or FIFO to calculate the cost of goods sold?

 

> Beach Toys used FIFO.

Correct!

 

> 3.Is the purchase price of inventory rising or falling for Beach Toys, Inc?

 

The purchase price of inventory is rising, because the first cost was $100 and all the other costs were higher than that.

Correct!

 

> 4. Which inventory method (LIFO or FIFO) is better for Beach Toys, Inc to use?

>  "Better" means "results in lower income tax."

>

> LIFO is better for Beach Toys, Inc to use.

Correct!

 

> Vocabulary - Income Statement (Part 1)

Thank you for the vocabulary list.

Please enjoy your summer break.  When we return, please tell me what you did this summer.

 

 

 

BACK         @   NEXT   @         HOME