Alone in the office...
2006年 06月 24日
It’s Saturday today. So I’m off duty today, but came to the office; not to work, but to study.
I have almost no days remaining before the exam. The required accuracy for each subject of USCPA exam is 75% or higher, while the average score that I earn on the practice material is 60%. I’m hopeless. But there’s nothing that I can do now. All I can do is to do my best to catch up with my study plan, without wasting even a single minute.
In the morning I went over about 60 multiple choice questions form AUDIT (GLEIM-CD), and the result was
Oh, God! (>.<)
AUD is the subject I think I’ve been working harder than the other three subjects, and yet my score is so…. TERRIBLE!
I’m relatively weak with GAGAS, Generally Accepted Governmental Accounting Standards, promulgated by GAO, General Accounting Office.
I wish I could suddenly disguise into a new strong super-man like Batman!
… of course, I know better than to wish a fairy tale comes true. I know I should just study, study, and study --- so as not to regret over my negligence in 30 days.
*** 今日の駄洒落 ***
FAS 95: Statement of Cash Flows
金繰り精査、救護(95)するのは、CF statements!
FAS 131: Disclosures about Segments of an Enterprise and Related Information
一切(131)のセグメントを報告しろとまでは言わないよ。
FAS133 : Accounting for Derivative Instruments and Hedging Activities
デリバティブの時価、いざ算出 (133 しゅつ)しようとすると、難しい。