Lesson5


Homework

1.     What is a balance sheet?
>The balance sheet has assets, liabilities and stockholders' equity on the
>same page
2.     What is stockholders' equity in the U.S.?
>The stockholders' equity is the Shareholders' equity.

>Stockholders" is the name for the owners of a corporation. "Shareholder" is
>another name for stockholder

3.    Name one current asset of Oracle in 2015.

>Liabilities usually have the word "payable" in their name. Current
>liabilities are usually obligations that must be paid within one year.

>>The above statement is true. The English is correct. However, it is not the answer to the question.

>>Based on your response to question 4, the correct answer is: "Cash and cash equivalents" is a current asset of Oracle in 2015.

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).

5.    Name one current liability of Nike in 2015.
>Shoes and tool. Short-term investments (Note 6)   $ 2,072.

6.     What is the value of that current liability?  Please write the entire
value in US dollars.  Write the entire value in words.
>Cash and cash equivalents    $21,716 Marketable securities    32,652Trade
>receivables, net of allowances for doubtful accounts of $285 and $306 as of
>May 31, 2015 and 2014, respectively    5,618
Deferred tax assets    663.

7.    Please send me the Japanese translation for the words in the list
below.  Please write the words in romajii.
>>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 the feedback.

I’ m waiting for your reply.

Sincerely,

Tetsu


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