Dear Professor Garreis,

Thank you for your reply and corrections of my English.
I will answer the questions written in the sixth message.

Are the singers and comedians good?

The singers and comedians are very good!!

At last year's college festival, my favorite singer came. 

I accessed the attached URL.
There were a lot of very beautiful pictures.
It seemed to be very lively.

Is there such a thing in Japan?

There are similar events.
But, I have not participated in the event.

Is this holiday celebrated in Japan?

Father’s Day is also celebrated in Japan!!
I present my father sunglasses.

The answer of homework

1.The format for an American Income Statement is Revenue, Expenses and Net Income.
>Correct

2.Since Beginning Inventory of Beach Toy's is $37,000 and Ending Inventory is $27,000 the difference of $10,000 becomes Cost of Goods Sold.
>That is a correct calculation. However, I wanted the answer in words only, without using numbers. Please see the attached answer file.

3.The Beach Toys use FIFO.
>Correct. 

4.The purchase price of inventory is rising. OR The purchase price of inventory rises. >Correct. 

5.LIFO is more advantageous when the price is rising.
>Correct. 

6.The accounting was somewhat hard.
  The English was somewhat hard.
  Finding and using the linked web pages was about right.

Vocabulary Income Statement(Part 1)

English                                          Japanese
Cost of goods sold                        Baikyakugenka
First-in, first-out                            Sakiiresakidashihou
Gross margin                                Uriagesourieki
Inventory                                       Tanaoroshi
Invoice                                          Nouhinsyo
Last-in, first-out                            Atoiresakidashihou
Net income                                   Junrieki
Purchase                                       Kounyuu
Revenue                                        Syuunyuu
Sale                                               Hanbai
>Thank you for the vocabulary list.
 
I’m waiting for your reply.

Sincerely,
Tama

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