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感冒了:Got a cold   (> 。<)

因为我好像感冒了, 所以我白天睡觉。
(Because it seemed that I got a cold, I was asleep in the bed all day long.)

I had a horrible nightmare.

In the dream I panicked because it was a day before the exam and I wasn’t prepared at all. What could I do!? I can do nothing in a day!?

…………, then, I awoke to find myself lying on the bed, in a sweat. I was relieved to realize that it was a dream. But I thought the day will come in 5 or 6 months anyway. I’ve gotta be prepared enough by then. I got up & went to my study to go over some MCQs from WILLEY.

Today I focused on Individual Taxes.
I tripped over several confusing issues including:

・life insurance premium paid by the employer that exceeds the coverage of US$50,000 is taxable, while the life insurance proceed is excluded from gross income even if it exceeds US$50,000.

・dividend from stock investment is taxable, while stock dividend isn’t taxable, while stock dividend on preferred stock is taxable…

・Goodwill is amortized over 15 years for tax accounting, while, for financial accounting, GW should not be amortized and should be impaired when it should be.

・Leasehold improvements in lieu of rent should be included in the gross income of the landlord for tax accounting, while, for financial accounting purposes, leasehold improvements should be capitalized and amortized over the shorter of the useful life or the term of the lease.

Well, there still remain a lot for me to learn and remember. I have no time to waste in the bed!

PS) I got a reply for my question on a MCQ regarding Deferred Tax topic which I posted yesterday. I inserted the Anjo’s feedback at the end of yesterday’s diary.
Thank you, Anjo!

-------------------------------------------------------
因为 yin·wei 1·4: because
所以 suo·yi 3.3: then
[PR]
by nn_77 | 2006-01-08 23:38 | USCPA (general)
<< 感冒不好。。。 平成18年、初日本語 / 繰延税負債 >>


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