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<   2006年 04月 ( 32 )   > この月の画像一覧

四月过去了。。。我焦躁!

  Finally, April is over. I’ll take Anjo mock exams in the coming Golden Week.

  Since I felt so uneasy that I wrote about my anxiety in yesterday’s diary, for which I received sensible advice from Nihao KT san, and considerate encouragement from Kawashima-san. Thank you very much!

  I’ve made up my mind to become just realistic about my current status. And the reality is that the circumstances don’t give me the luxury to go over ALL the topics before the exam. So, I’ll focus on what I’m really weak at for the last 3 months. In order to identify the topics I’m weak at, I’ll sit for the mock exam.

  I tried (useless?) resistance till 2:00 a.m. to prepare for the mock exam… but couldn’t wake up early in the morning, which means I studied as long as usual… sigh… I figured that what I’m weakest at is my own lazy mind.

  Hey, lazy nn, I’ll defeat you tonight!!


(note)
焦躁 jiao/zao 1/4•••feel pressed
[PR]
by nn_77 | 2006-04-30 18:14 | USCPA (general)

Mock Exam on May 3rd to 6th & Accordion Leaf


April is almost over. Now I have no more than 90 days before the USCPA exam. I’m even fearful… But I deserve it considering that I’ve been lazy for many days so far.
I’ve decided to take the ANJO’s mock exam from May 3rd to May6th. I’m afraid the result would be no good even if I take them now. But I decided to sit for them now, because I think the disastrous result would make me realize how little I’m prepared now and how much more serious I’ve gotta be. I appreciate it if anyone gives me any kind of advice about how to take advantage of those mock exams. If you have any idea, please leave your comment here.
Now have only 2 days before the mock exams. I’ll go over all the topics again!

1. this is the notebook I always carry with me for my business, study, and private activity (I had my name engraved on the lower right ).
a0050593_214393.jpg

2. Since CPA “Post-it” slips spreads over the leaf with no room for additional slip, I decided to use accordion-type leaf. Those blue slips are all for Audit.
a0050593_1502371.jpg

3. Open the accordion leaf to view Tax (pink) and Business (yellow)…
a0050593_1504541.jpg

4. and flip over the leaf to view Law (pink) and Accounting (green) on the back of the leaf.
a0050593_1505767.jpg

I like doing such things as this with my notebooks. I hope this will work out…
[PR]
by nn_77 | 2006-04-29 01:18 | 携帯電話・手帳

NihaoKTさん、コメントありがとうございます。


---QUOTE----Commented by Nihao KT at 2006-04-28 17:13 -------
僕が外国語を学習する上で、しっかりと発音を勉強することの大切さに気がついたのは、中国語の勉強を通じてでした。中高と、まともな英語の発音練習をしませんでしたが、「そんな調子で中国語を勉強すると、絶対にいくら勉強しても通じない」と思いましたし、発音の大切さを勉強の上で指摘されました。中国語のzhi、chi、shi、ri、またinとingの違い、といったものを始めとして、結局半年くらい神経質なくらい、発音には注意して練習しました。

そこで、「英語の発音についてももう一度見直した方がいいんじゃないの?」と思い、発音練習本を買って勉強しなおしました。

non-nativeが話す英語というものに、ある程度の訛りがあるのは別に構わないと思いますし当然のことと思います。しかし、正しい発音のツボは押さえる必要がある、と痛切に感じます。日本人だったら、sとth、bとv、rとl、の違いでしょうか。他にたとえ話をすると、「“coffee”は“コーヒー(Kohhi-)”で通じる。要は、伝えたい思いが大切なんだ」という話を以前ラジオで聞いたことがありますが、
これって、論点ズレてる気がします。単に、Body languageに近い話になってくるような気がします。
-------------------------------------UNQUOTE-------

こんにちは、NihaoKTさん。コメントありがとうございました。

私の場合、中国語の勉強は、妻の勧めもあり、下記のNHKで始めました。
http://www.nhk.or.jp/gogaku/2005/chinese/program.html
漢字は後回しで。発音と、簡単な文法から「中国語」の雰囲気を覚えるというコンセプトの番組です。
Qing wen nin gui xing (お名前は?)というのを覚えたのが、私の最初の最初です。(今だにそのレベルですが;汗) 発音もまだまだですが、それ以上に四声に苦しんでます。でも、上記のNHKで音から入ったせいで、まだ、ましかも。。。



>・・・これって、論点ズレてる気がします

そうですね。伝えようとする想いは何より大切ですが、発音やら文法やらがむちゃくちゃなのに、相手に「理解しろ」というのは、横柄なスタンスでもありますしね。
中学のときとか、授業中にあてられて、ちゃんと発音するのが、なんだか気恥ずかしくて、わざとカタカナの発音で音読したりしていましたが、今では、カタカナ発音の方が逆に恥ずかしいです。私もちょっとは成長したのかもしれません(笑)私も今では、「発音」は敏感に習熟したほうがいいように思います。
しかし、一方で、表現や文法構文にみられるJapanized Englishは、通訳や翻訳といった世界の話でなければ、ある程度許容されてもいいと思います。以前にこんな記事を書きました。
http://nn77.exblog.jp/3231231/今読み返すと、顔から火がでそうです。日記って怖いですね。よくこんなこと書いて公開したもんだと思います(反省)。でも、書いた内容について、本質的な思いは、今も同じかもしれません。

さっき、用があって中国領事館に電話したのですが、生半可な中国語で自爆しました(笑)日中関係を悪化させなかったかどうか心配です。早くCPAにけじめをつけて、次の勉強を開始したいと思います。

ながーく書いてしまいましたが、こうして、まだ、実際にお会いしたこともないNihaoKTさん(同じ、関西でいらっしゃいますよね?)なのに、こうして談義ができて幸せです。またいろいろご意見をお聞かせ下さい。ご来訪&コメント、ありがとうございました!謝謝!再見!
[PR]
by nn_77 | 2006-04-28 18:37 | 英语(English)

英語、発音、映画

きょろいちさんがコメントで英語の発音について触れていらっしゃったので、今日はちょっと日本語で脱線します。(←している場合ではない!?)

私の場合、他で英語を使う機会が少ないので、ブログで「練習」するしかないというのが現実です(笑)最近は日本でもホントに多くの人が英語を話されるので、英語が単にできるだけでは、「それで?」となってしまうので、始めたUSCPA、というわけです。勉強は思うようにはかどりませんが。。。(ヤバイ)

発音、私の場合、映画で勉強し始めたのがきっかけでした。今だに私の英語のベースは受験英語なのですが、唯一、受験英語で補えなかったのが「発音」と「日常フレーズ」ですね。

大学時代、図書館にビデオライブラリーが備え付けられていたので、ここによく通いました。1年間で、Back to the Future を100回、Top Gunを50回くらい見ました。スクリーンプレイ、という洋画台本(解説付)を手に、足しげくビデオライブラリーに通ったものです。ビデオライブラリーでは、入り口で、カードに、見たいビデオを書いて受付のお兄さんに提出するのですが、私のような頻度で通っていると、喫茶店の「マスター、いつものやつ」的なノリで、何も言わずにBack to The Futureがでてきました。 その当時は、セリフのかなりの部分を暗記してしまいました。 いまでも、時々TVでやっているのを見ると、「あ、次のMartyのセリフは、“Wait. Wait a minute, Doc. Are you, are you telling me…that you invented Time Machine… out of Delorean?”だ。」って。(←注:勉強の結果記憶に残っているだけで、決して映画マニアではありません。)

「発音」についていえば、特に思い出深いのが、thとLです。
大学に入ったばかりの私は、まだthinとsinをきちんと区別して発音できませんでした。しかし、上記のBack to the Futureで、主人公Martyが、過去に戻って、昔の若くてスマートなお母さんを見てびっくりするシーンで、”Woa, you’re so … you’re so…. thin!”というセリフがあります。この”thin”を聴いて、「おお、これがthだ!」と思ったのを今でも覚えています。どっちかっていうと、「ティン!」みたいに聞こえました。前歯で軽く舌先をかむってこういうことか、と思いました。(あと、いじめっ子でBiffというのが登場しますが、彼の名を口にするMartyの”Biff..”というときの口がアップになるシーンが何度かあるのをみて「おお、やっぱり、エフのときは唇ちゃんとあーなってるんや」と思いましたね(笑)

また、Top Gunでは、ヒロインの女教官がTom Cruiseを「オルタネント!(当時、大学生の私にはそう聴こえた)」と呼ぶシーンが何度もありました。Top Gunはスクリーンプレイを手元に持っていなかったので、全部、聴いては英和辞典でチェック、だったのですが、「オルタネント」はoltanentでしらべてもalternentでしらべてもありません。 必死で調べて、たどり着いたのが、lieutenant(大尉)でした。「Lか!?なるほどなー」と思ったのを、やはり今でも覚えています。(注:Lという子音がすべからく「オル」になるわけではなく、単語の中でどのsyllable(音節)に属するか、後続する母音郡の種別によって影響をうけています)日本人はRが苦手だとよく言われますが、実は、中学時代から矯正を受けるRよりも、日本語のラ行と殆ど一緒、の扱いをされるLのほうが苦手なのかもしれません。この体験を経てLに自信をもってからは、Rについても、以前よりも自信がつきました。

長くなってしまったので、今日はこの辺で。また機会があれば、私が映画で学んだ「日常フレーズ」や、「発音」の体験について、触れたいと思います(CPA試験が終わるまでは無理かな。。。) ああ、正答率があがらん。。。ピンチ
[PR]
by nn_77 | 2006-04-28 10:34 | 英语(English)

GLEIM 很难。 我非常遗憾。

Now all the staff have left the office except for me.
Since I've done today's workload, I tried GLEIM-CD for AUD and REG alone in the office, and finished just now. The results were:

AUD: 73%
REG: 40%

I'm ashamed. The score of REG will be improved in a couple of days by getting used to the style of GLEIM problem, but AUD... I think I'm now used to AUD of GLEIM-CD, and still I'm below 75%.

The result of GLEIM-CD for FAR was 60% this morning. I don't have GLEIM-CD for BEC.

The GLEIM-CD for AUD/REG is a gift from my CPA exam mentor. I shouldn't waste his kindness. The GLEIM-CD for FAR is the one I bought by saving my monthly allowance for a couple of months. I cannot afford to waste it.

Wiley books for FAR, REG, BEC, and AUD are also touched every day for Simulation practice. They are also very important and helpful to me.

Well, I don't want to fail the exam in any way. I cannot imagine starting this hectic work from the scratch... I've gotta do everything it takes to pass the exam at any cost! (, though not much is no longer left in my wallet...sad...)

啊, 现在, 午后八点半! 我已经要回家。 我今晚应该更学习。。。 加油,nn!


[PR]
by nn_77 | 2006-04-27 20:34 | USCPA (general)

nn's answer for kyoroich's quiz on FAR & REG

I succumbed to the strong drowsiness last night. After solving only one simple SIM of REG, I went to bed… I’m ashamed…

I woke up at 5:30 a.m., when I found a Track Back notice from Kyoroich-san. It was about his ODAI.

So far on my blog, I often refered to Kyoroich’s ODAI, or CPA quiz, which is provided on his blog.

Thank you, kyoro-san, for your TB regarding your odai yesterday.

According to the TB, the ODAI went as follows:

--(QUOTE: from CPA in brief by kyoroichi:Apr.23, 2006)--------------
Q.(FARE) There are 2 methods about pension plan. As you know, 401k is classified as "defined contribution plan." The other element is ???

Q.(REG) Please give me the 3 examples, which partners have to recognize gain/loss.
----------------------------------------------(UNQUOTE)----


Usually, I put my answers on his blog, but this time my answer is TOO long to be left in the comment box of his blog. So, this time, please let me try it on my blog. (Maybe I should have put them in more concise manner!)


Ans.(FARE)
The other type is called Defined Benefit Pension Plan, which had been a heavy burden for GM, which is now shifting to Defined Contribution Pension Plan.
http://abcnews.go.com/Business/wireStory?id=1696977


Ans.(REG)

1) in formation of PS
PS interest received is Capital Gain for a partner when
  a) it’s in exchange for the service provided by a partner,  

  b) it’s in exchange for a property with PS’s assumption
    of the liability that is larger than the Partner’s AB of the
    property, or 

  c) the PS is an investment company

2) throughout PS activity in every period
   PS’s gain or loss of every period is passed through to
  partners, which is to be reflected on each of their tax
  returns. The amount of loss that can be passed through
  is limited to the partner’s basis of the PS interest.

3) in distribution
   a) in non-liquidating distribution, which is like dividends
      of corporation, partners recognize gain if s/he receives
      cash in excess of the AB of his/her PS interest.

   b) in liquidating distribution, which happens when partners
      liquidate PS and divide the PS’s asset/liability to each partner,
       
       ・partners recognize gain if s/he receives cash in excess of
         the AB of his/her PS interest (the same treatment in non-
        liquidating distribution)
       
       ・partners recognize loss if they receive ONLY cash, AR, and
        inventory whose basis is lesser than the basis of their
        PS interest.

... well, that's it.

Ah, I’ve gotta leave for the office, now! See you.
[PR]
by nn_77 | 2006-04-26 06:40 | >REG

Hung Over, but…

I felt I’m a bit hung over when I woke up at 5:00 a.m. this morning.

Last night, I finished doing SIMs at 2:00 a.m., and then laid a futon mattress in my study, which is next to the bed room. In order to wake up in 3 hours, I had to set the vibration alarm of the cell phone and put the cell phone into the pocket of my sweat suit. This method worked many times in the past, and it worked this time again. At 5:00 a.m., I felt the cell phone suddenly vibrating around my belly!!!! And even the cell phone vibration was noisy enough when it went off so early in the morning; my wife would have complained it if I had done it in the bed room. (←仮定法)

That’s how I got up in this morning. I did GLEIM CD-ROM for 30 MCQs of FAR and for another 30 MCQs of AUD. The percentage of questions answered correctly was 60% for FAR part, and 70% for AUD. Too Bad. Do you think it’s hopeless having these scores at this point of time?
And then I checked out the CPA net for the question I posted the other day. Well, my understanding was just about right. (And I was happy that I now earned two STARS, which indicate the extent of the contribution. I got promoted from Newbie to Contributor, which is the second from the bottom, yet. )

Finally, before leaving for the office, I checked out Kyoroich-san’s CPA-Quiz, named ODAI, for his explanation about the quiz given the other day. I had no idea about the tax treatment for “the loss on the bank deposit,” which is applied when a bank goes into bankruptcy. Thanks to his info, I came to know such tax rules about this kind of event. (I made further research on the IRS website, where it explains it more in detail.)

Again it really came home to me that exchanging views and information with people on the blog is very helpful, especially because the information about USCPA exam is always in short. And it’s also exciting to meet(?) people whom I would never have a chance to actually meet off –line. (←仮定法)  The other day weiwei-san, who is learning USCPA with linguistic ability for Chinese, English, and Japanese, found my blog and kindly left messages on my blog. It’s really exciting to me talking with people with different backgrounds. Well, I love people whom I met here. Thank you for helping, inspiring and encouraging me all the time. Without you, I wouldn’t be as motivated as I am now! (←仮定法) 
[PR]
by nn_77 | 2006-04-25 17:31 | USCPA (general)

Drunk, but…

【To be exact, April 25th 1:00 a.m.】  

   Today, our office had a farewell party, or a drinking party. Some people finish their cross-industrial exchange programs and return to their companies, and new members come to join us, starting their cross-industrial exchange programs. The term given to me to work here is going to end at September, and I’ll be back to where I was. So I have to get through the USCPA exam by then. I was thinking abou such things very seriously in the drinking party, until I got drunk. I’m the youngest staff here and have no right to refuse when they encourage me to drink…

   It was 0:00 when I got home --- durnk. Since I couldn’t eat much in the party, I bought an instant noodle on my way back home. After all, having an instant noodle after a drinking is my pleasure.
a0050593_191812.jpg

… ah, I’m full now, and it’s 1:00 a.m. I can study for an hour to do 2 or 3 SIMs. After that I’ll go to bed, and hopefully, I’ll wake up in 5:00 a.m. and start doing 30 FAR MCQs from 5:30 a.m. Can you do it, nn? Well, you must do it, nn. Comomo-san’s working hard. Ulala5151-san is sitting for the exam right now. How come you can give in to your weakness? Of course, you cannot!
[PR]
by nn_77 | 2006-04-24 01:09 | USCPA (general)

So far so good...

Following Kyoroich-san’s plan, I studied more than 16 hours in the last weekend. Since Instead of devouring MCQs, I focused on reviewing whole the contents of the AUD textbook and Individual Taxation, which wasn’t as efficient as it should be, but it was effective because I regained my memory of taxation rules including complicated tax credits like “Credit for Adoption Expense.”
Studying for a long time could sometimes be inefficient, but it’s necessary to ensure certain volume of study. I’ll keep working on it.
[PR]
by nn_77 | 2006-04-23 13:49 | USCPA (general)

CPA net

"A compilation is limited to presenting in a form of financial statements information that is the representation of management."

  Above is a sentence in a compilation report. When I encountered this sentence a year ago, I was puzzled at first. And then I guessed as follows:
-------------------------------------------------------------------------
A compilation is limited to ~: compilationは~に限られている。

presenting information that is the representation of management:
経営者の表明である情報を提示すること。(←ブサイクな直訳ですが;汗)

in a form of financial statement: 財務諸表の形式で
(↑この前置詞句が"presenting"と"information"の間に挿入されている)
----------------------------------------------------------------------------

  I’ve believed it in this way for a year since then, but today I confirmed that my interpretation was correct with the help of CPA net.  Having a talk with native speaker of English about USCPA matter is exciting, and it’s even more helpful when my doubt is concerned about a doubt about my interpretation of English. You can try it, too, if you have any.
[PR]
by nn_77 | 2006-04-22 00:13 | >AUD


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