Lesson 09
Dear Natsu,
Thank you for your ninth message. My comments and corrections follow.
Sincerely,
Prof. Sue Garreis
Dear Professor Garreis,
Thank you for your reply and corrections of my English.
I will answer your questions and reply.
>We have a custom of taking away our leftovers.
>The restaurant gives us little boxes to take away the food.
>Does the same thing happen in restaurants in Japan?
ΛNo, it doesn't.
Restaurants in Japan donft give us boxes to take away the food.
>Please do not worry about me.
>I am not scared of thunderstorms.
ΛI was relieved to hear that.
>We do not get tsunamis.
>I am scared of tsunamis!
ΛI am scared of tsunamis, too!
Japan was badly damaged by tsunamis in 2011.
Nature is sometimes scary.
Humans are powerless to control nature.
>As a child, I spent hours in the local library.
>I could walk there from my house.
ΛThat great!
>Last Thursday was the Fourth of July. It is a very important holiday in the US.
ΛI see. I celebrate it.
>We celebrate with fireworks. Here is a YouTube video of the fireworks in New York City:
http://www.youtube.com/watch?v=jANE7HoDYV0.
ΛThank you for video.
Itfs very beautiful and powerful fireworks!
I have an important report to you.
This 9th e-mail is the last e-mail in the first semester.
My school's summer vacation begins in August.
I'll send you next reply on September 20th.
Thank you for kindly teaching me English in first semester.
I hope you will continue to advise me in the second semester.
I want to go to sea in my summer vacation.
I want to eat broiled sweet corn.
Thank you for reading my email.
Ifm waiting for your reply.
Sincerely@yours,
Natsu
<Homework>
1. Why is the Statement of Cash Flows important to U.S. users of accounting information?
ΛBecause, cash flow information helps creditors decide if the borrower can repay the loan.
Correct!
2. Look at the table that compares the direct and indirect methods.
What is the main difference between the indirect and direct methods:
a. in operating activities?
ΛDirect is Independently analyzes the changes.
The direct method independently analyzes the changes.
Correct.
b. in investing activities?
ΛDirect is the same as indirect.
Correct.
c.in financing activities?
ΛDirect is the same as indirect.
Correct.
3.How do Japanese companies report their changes in cash during the year?
ΛJapanese companies use the statement of cash flows.
Correct.
4.How easy was this lesson for you?
The accounting was: Very hard
The English was: Very hard
Getting to and using the linked web pages was: Somewhat hard