Dear Rika,

Thank you for your sixth message. My comments follow.

Sincerely,

Prof Sue Stiner

> Dear Dr. Stiner.

> It　is　set　in　of　the　rainy　season　in　Japan．

The rainy season has come to Japan.

> It　will　damp　day　for　some　day．

There will be many damp days now.

We wish the rainy season were over as soon as possible.

How long is the rainy season?

We do not have a rainy season like Japan's. Usually frequent rains come to the US East Coast in March or April.

This year we did not have much rain.

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

> > Do you like fast roller coasters?

> > What other roller coasters did you ride?

> > Are there many roller coasters in Japan?

> > There are very many roller coasters in the US.

> Yes，I　do．

> No　other　roller　coasters　in　the　park．

> Yes，there　are．

> Fujiyama　is　most　thrill　roller　coaster　that　I　have　rode．

Fujiyama is the most thrilling roller coaster that I have ridden.

Where is Fujiyama?

> I　want　to　go　to　Disney　World．

Disney World is fun!

> > Have you visited any of the stock exchanges?

>No，Ｉ　haven't．

> > Where can you see a ticker showing the current activity on any stock exchange?

> 　　　Watch　TV．

TV is where most Americans get their stock ticker information, too.

> Homework

>

> Suppose that Beach Toys, Inc., bought the land for $10,000 (not $8,000).

> Suppose also that they bought the building for $60,000 (not $50,000).

> Assume that both assets were purchased with cash.

> Make a new balance sheet. Then answer these questions.

>

> 　　　　　　　　　　Beach　Toys，Inc．

> 　　　　　　　　　　Balance　sheet

> 　　　　　　　　　　January　10，2002

> 　　　　ASSETS 　　　　　　　　　　　　　　　　LIABILITIES 　　　　　　

> 　　　　　　　　 　　 $0

> 　　Current　Assets

> 　　Cash 　　　　　　　　$20,000

> 　　Long‐term　assets

> 　　Land 　　　　　　 　　10,000

> 　　Building 　　　　 60,000 　　STOCKHOLDERS'　EQUITY

> 　　Total Long‐term　Assets 70,000 　　Common　stock，9,000Shares,　 $10　par 　　 90,000

> 　　TOTAL　ASSETS 　　　　$90,000 　　TOTAL　LIABILITIES　

> ANDSTOCKHOLDERS'EQUITY 　　$90,000

Your new balance sheet is correct!

> 1. What is the new cash value on the balance sheet?

>

> 　　　　　The　new　cash　is　$20,000．

Correct!

> 2. What is the new value of the long-term assets?

The new long-term assets are $70,000.

Correct!

> 3.　What is the new value of the total assets?

> 　　　　

The new total assets are $90,000.

Correct!

> 4. What is the new value of the total liabilities and stockholders' equity?

>

> 　　　　　The　new　total　liabilities　and　stockholders’equity　is　 $90,000．

Correct!

> 5. Please send me the Japanese translation for the following words.

Please write the words in romajii.

>

Thank you for the vocabulary list.

Was this homework too easy?

How long did it take to do this homework?

The new lesson is about the second financial statement. We learn about the income statement.

We will have two lessons on the income statement.

The first lesson is here: http://www72.homepage.villanova.edu/susan.stiner/cgu/income102.htm

In the US, we used to dunk (dip) donuts into coffee. So the donuts in the shop are great for dunking.

That is why the store is called "Dunkin' Donuts."

Have you ever eaten an American-style donut?

BACK 　　 NEXT 　 HOME