Lesson8

Dear Professor Garreis,
Thank you for your reply and corrections of my English.
I will answer your last questions.

How long have you played guitar?
>I have played the guitar since I was eighteen years old.
>I was interested in playing the guitar for a long time, but I didn't learn it.
>I regretted my decision not to learn the guitar.
>When I entered the university, I began to learn guitar.
>>Is your guitar teacher at the university? Or is a private teacher somewhere else?
>My college life is enriched!
>>Yes, indeed! Your college life and your life after college is enriched!

Next month (July) you will have a live performance? Are you in a band?
>I'm in a band. My band name is "ENOKI".
>To get the name ENOKI, we took the first letter of the name of each band member and combined them into one word.
>>The band name has a nice sound.
>>Did you know there is another band called Enoki? Here's a link: https://profiles.google.com/102139608613974433021/about
>>I know you play guitar. What instruments do the others play?
>My band will have a live performance in July.
>>Good luck!
>My band practice on Tuesday and Friday.
>We practice today.
>I am having so much fun!
>>I'm glad!
>Do you play a musical instrument?
>>No, I don't. I love to listen to music, though, and sing along with the radio.

What special local food do you like?
>I like "hukuda pan".
>http://hitosara.com/0005013265/?cid=ovt_yg_ss_tpa_0005013265&ef_id=V3Y6OwAABG42yTz1:20160701095059:s
>>I found fukuda pan. It looks very tasty!
>It's breads that are sold only in Iwate.
>It's very delicious!
>I remember that. I'd like to eat it again.

When you get your own car, what kind would you like to have?
>I have not decided to get my own car yet.
>I don't have a driver's license yet.
>I'd like to get a driver's license.
>I want to ride this. http://kakaku.com/item/K0000806767/images/
>>What a cute car! I hope someday you can buy one.

I had dinner with my friends last week. I drank liquor at that time. I sometimes drink liquor. Do you drink liquor?
>>When I was your age, I loved red wine.
>>Hard liquor (brandy, scotch, vodka, etc) never tasted good to me. It burned too much!
>>My favor beverage now is green tea. I drink it hot, winter and summer.

Homework
1.What is Net Income if revenues change to $40,000 and all other transactions are the same?
>It's $29,346.
>>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?
>It's $9,346.
>>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?
>It's -$5,000.
>>Correct! However, in the US we write losses and all negative numbers with parentheses, not a minus sign.
>>So the loss is ($5,000). The reason is that a minus sign is too hard to miss in a large group of numbers.
>>When you look at the attached Cash Flow Statement, notice how many negative numbers there are.
>>They are easy to spot because of the parentheses.

4.How easy was this lesson for you?
>The accounting was about right.
>The English was about right.
>Getting to and using the linked web pages was about right.

Vocabulary - Income Statement (Part 2)
>>Thank you for the vocabulary list.

I'm waitinig for your reply.
Sincerely yours,
Aya

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