Lesson5
Dear Professor Garreis,
Hello.
Thank you for your reply and corrections of my English.
I will answer your last questions.
In addition, I send it from my PC this
time.
>How did you send your messages before?
>Please continue to send messages from
your PC.
The First message’s answer
1. Can you study on the train?
>No, I cannot do that because it is too congested.
The fourth homework
1. What is a balance sheet?
> The balance sheet has assets, liabilities
and stockholders' equity on the same page.
>> Correct.
2. What is stockholders' equity in the U.S.?
> The stockholders' equity is the
Shareholders' equity.
>> Correct. It is the owners' share of the assets.
3. Name one current asset of Oracle in
2014.
> Cash and cash equivalents.
> Correct.
4. What is the value of that current asset? Please write the entire
value in US dollars. Write the entire value in words.
> Cash and cash equivalents in 2014 is $14.613.000.000 (fourteen billion
six hundred and thirteen million).
>> Correct.
5. Name one current liability of Nike in
2014.
> Current portion of long-term debt (Note 8).
>>Corrent.
6. What is the value of that current liability? Please write the
entire value in US dollars. Write the entire value in words.
> Current portion of long-term debt in 2014 is $57.000.000 (fifty-seven
million US dollars).
>>Corrent.
7. Please send me the Japanese translation
for the words in the list below. Please write the words in romaji.
accounts receivable → urikakekin
assets → shisan
balance sheet → taisyaku taisyouhyou
cash → genkin
credit → kaikakekin
current asset → ryuudou shisan
current liability → ryuudou husai
debit → karikata
dividend → haitou
double-entry → hukushiki
equipment → setsubi
Thank you for the vocabulary list.
8. How easy was this lesson for you?
> The accounting was: Somewhat hard.
> The English was: Somewhat hard.
>>Thank you for your feedback.
I’ m waiting for your reply.