Lesson 8
Dear Yuki,
Thank you for your eighth message. My
comments and corrections follow.
Sincerely,
Prof. Sue Garreis
Prof.
Susan Garreis,
Hello.
Thank
you for your reply and corrections of my English.
I
will answer your questions.
>Do you sing while your sister plays her
clarinet?
→I don’t sing.
I've
never heard her play an instrument.There is a music recital in three months.
She
plays the clarinet. I’m going to see it.
Really
looking forward to it.
>That will be wonderful!
>There is music playing in the
background as I write this.
>While the car is repaired, I write this
from a nearby fast food restaurant.
>Here's the link for the restaurant:
http://arbys.com/?cid=ppc_AO_1132012
>The Pecan Chicken Sandwich was tasty.
>They are playing the music I heard as a
teenager.
>I heard a song called Rock Around the
Clock often. Here's a YouTube video: http://www.youtube.com/watch?v=N-qjc17KEsc
>Ignore the commercial that plays first.
>The man introducing the song was Dick
Clark. He had a very famous dance show. I watched it on TV as often as I could!
What
is the feature in your town?
>In my tiny town of Arnold, Maryland,
there are many small beaches for boating and swimming.
>My neighborhood has a small beach. I do
not swim or go boating.
>Sometimes I go to the beach to look at
the water, especially at sunset.
>My town has a lovely bike trail. Many
people walk, jog, or ride a bike along the trail.
>Arnold also has a two-year college.
Here is its link:
http://www.aacc.edu/businessataacc/defaul
→It’s wonderful!
It
is very good that there is a beach nearby.
That
is my desire.
My
favorite place is Grandmother's house.I always go there in long vacation.There
is about an hour's drive from home.Many delicious foods come out going there.I
love to visit there!
>How wonderful to visit your
grandmother!
>I am sure she loves your visits.
→Yes, She always welcomes me.
What
is your favorite summer food?
>My favorite summer food is ice cream.
>On a hot day it cools me off fast.
>My favorite flavor of ice cream is
butter pecan.
→What kind of thing is butter
pecan?
>Butter pecan ice cream has a very pale
brown color.
>It tastes sweet. A pecan is a nut.
There are pecans in the ice cream.
>Here is a picture of a scoop of butter
pecan:
http://www.breyers.com/product/detail/113827/butter-pecan
Where
is your favorite place?
> My favorite place to get ice cream is
a store called Brusters.
>Here is a link: http://www.brusters.com/
>My favorite place to go in the summer
is the mountains. It is cool!
>Here is a link to the mountains in
western Maryland. Just look at the pictures. Do not translate the whole page. http://www.mdmountainside.com/.
I
also love ice cream.
I
eat three ice creams every day in summer.
My
favorite flavor of ice cream is “cookies & cream” and “Strawberry Shortcake
Serenade (Cold Stone)”.
Cold
Stone web site:
http://www.coldstonecreamery.co.jp/menu/original_creations/sweetcream.php#sss
>We have Cold Stone Creamery here, too.
>They have delicious ice cream.
>Both of your favorites sound delicious.
Our weather is very hot and humid now.That
is typical.We also have sudden intense thunderstorms.That is unusual.I long for
cooler weather.What is the weather in Japan now?
→Japan is hot and humid in the
rainy season.
A
weed grows, my house becomes like vacant lot.
>I won't change the grammar and
punctuation on this sentence one bit. It sounds like a non-traditional haiku.
The image is marvelous!
>My yard is in the same shape!
This past week I visited a town called
Bethany Beach, Delaware.There is a totem pole at the entrance to the town.Here
is a picture of the totem pole:
http://www.townofbethanybeach.com/index.aspx?NID=325.A
totem pole is a carving of figures important to Indians (native
Americans).Nanticoke Indians used to live on this land.
→It’s a very beautiful place!
What
kind of experience did you have there?
>I had a great experience there.
>We visited two gardens in the area. We
admired all the flowers at my friend's house.
>We ate delicious food at her house.
Each of us brought something.
>In the late afternoon we went to the
beach. We ate snacks and drank wine on the beach.
>I stayed one night. The other women
stayed two nights. It was great!
>It was a wonderful, relaxing
experience.
A friend has a house in Bethany Beach.She
took a few of us to see two gardens.One garden was Lavender Fields. Here is a
link: http://www.lavenderfieldsde.com/.Just look at the pictures.Do not
translate the whole page.It is the only lavender garden in Delaware.The grounds
were beautiful!
→There is very beautiful place!
I
want to live in such a place.
>Me, too!
The other garden was a private home.The
couple have three acres.They planted many trees and flowers.The lilies were
especially beautiful.
Some of the lilies are taller than I am! (I
am five feet tall - about one and a half meters.)Here are some pictures of
lilies:
http://www.edenbrothers.com/store/perennials-lilies.html?gclid=CKC93MG2jbgCFc-f4AodD0kA6A.
→That's amazing!
Sincerely yours,
Yuki
<Homework>
1.
What is Net Income ifrevenues change to $40,000 and
all other transactions are the same?
→When applied to the above
conditions, net income is $29,446.
Correct!
2.
What is Net Income if
revenues change to $30,000,
cost of goods sold changes to $20,000 and
operating expenses are the same?
→When applied to the above
conditions, net income is $9,446.
Correct!
3.
What is Net Income if
revenues are $30,000,
cost of goods sold is $10,000, and
total operating expenses change to $25,000?
→When applied to the above
conditions, a net loss of $ 5,000 will occur.
Correct! We write the net loss as ($5,000).
We use parentheses to emphasize the negative number. It is too easy to overlook
a minus sign.
4. How easy was this lesson for you?
→The accounting was About right.
→The English was Somewhat hard.
→Getting to and using the linked
web pages was Somewhat hard.
>Thank you for your feedback.
-----------
Attached are three files for the new
lesson.
The next lesson is about the Statement of
Cash Flows.
This is the last financial statement
required under US GAAP.
The file with the lesson is Cash Flow
Statement (2013).
The file called AbbottCashFlow2012 has the
Cash Flow Statement for Abbott Laboratories.
The file called LeviStraussCashFlow2012 has
the Cash Flow Statement for Levi Strauss Company.
Both of these statements are used in the
lesson.
Last Thursday was the Fourth of July. It is
a very important holiday in the US.
It is our Independence Day. We celebrate
the founding of our country on that day.
We celebrate with a holiday from work and
summer school.
We celebrate with fireworks. Here is a
YouTube video of the fireworks in New York City:
http://www.youtube.com/watch?v=jANE7HoDYV0.
Every major city has a fireworks display.
Most small towns have them too.
Many families set off fireworks in the
streets in fronts of their homes.