Lesson5

Dear Ichi,

 

Thank you for your fifth message. My comments follow.

 

Today (Sunday) I took two grandchildren to see a musuem.

It is the Museum of Natural History.

My grandson, Sean, is 9  years old.

His sister, Emma, is 6  years old.

Here is the link:  http://www.mnh.si.edu/

We saw the living butterfly exhibit.

It was amazing.

Here are the ones we saw: http://www.butterflies.si.edu/species/index.cfm.

 

Do you like to go to museums?

ËYes, I like museums. I went to a museum recently.

What is one of your favorite museums?

Ëhttp://www.trickart.jp/index.html
I am interested in this museum.

Sincerely,

Prof. Sue Garreis

<Mail>
One was Alice in Wonderland. I played the dormouse.

Another play was Beauty and the Beast. I played Beauty.

I was a better dormouse!

The children loved us all, though.
ËIt is so good.

I know Alice in Wonderland but I am not dormouse.
@dormouse what this?

=>The dormouse is the little gray mouse that lived in the tea cup.

Alice had a tea party with the Mad Hatter. The dormouse came.


This past Friday my oldest granddaughter, Rebecca, graduated from high
school.

Many family members came.

It was joyous time.

We ate dinner afterward at a restaurant.

We had a great time.
ËThat's nice.
  I will go to Nagano on the week end.

ËMy family lives in Nagano.
  I will eat with my family, too.

==>Wonderful!

I'm looking forward to it.

Do you remember your  high school graduation?
ËI remenber it!
  I liked my high school.
  I made a lot of friends in high school
  My high school
@URL@[http://www.sakura-kokusai.ed.jp/]

==>Thank you for the link.


Thank you for reading my email.

Ifm waiting for your reply.

Sincerely yours,

ichi


<Homework>
1.  What is a balance sheet?
ËThe balance sheet represents the state of assets and liabilities and net
@ assets.

 Assets = Liabilities + Stockholders' Equity

=>Correct.


2.  What is stockholders' equity in the U.S.?
ËShareholders' equity is the owners' original investment.

@and net earnings from the business.

@and net loss from the business.

@and dividends paid by the business to the owners.

=> Correct.

3. Name one current asset of Oracle in 2010.
ËMarketable securities

ËCorrect.


4.  What is the value of that current asset?  Please write the entire value
in US dollars.  Write the entire value in words.
Marketable securities is five thousand and eight hundred and fifty five
millions US dollars.

 ËThis is the value of trade receivables in 2010.

The value of marketable securities in 2010 is eight billion five hundred fifty-five million US dollars ($8,555,000,000).

5. Name one current liability of Nike in 2010.
ËNotes payable

 

=>Correct.


6.  What is the value of that current liability?  Please write the entire
value in US dollars.  Write the entire value in words.
ËNotes payable is one hundred thirty-eight million six hundred thousand US dollars.

 

7. Please send me the Japanese translation of the words in the list below.
Please write the words in romajii.

Vocabulary @@@@@=goi

English Japanese =gairaigo

accounts receivable=urikakekin

assets             @@=shisan

balance sheet     =taisyakutaisyouhyou

cash                 =genkin

credit             @@=kaikakekin

current asset       =ryuudou shisan

current liability     =ryuudou husai

debit            @ @=karikata

Vocabulary @@@@=goi

English Japanese   =gairaigo

accounts receivable=urikakekin

assets            @ =shisan

balance sheet    =taisyakutaisyouhyou

cash               @=genkin

dividend           =haitou

double-entry      =hukushiki

Equipment@@@@@ =bihin



ËThank you!


8.  How easy was this lesson for you?
very hard

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