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<   2006年 05月 ( 32 )   > この月の画像一覧

Never Give Up!


Arriving home, I got a short notice from the school.

******************************
受講生各位

5月31日までご覧いただける予定でした、
インターネット配信コースが弊社の都合により
本日より、ご利用いただくことができなくなりました。
なお、現時点におきましては、各種PC模試はご利用
いただけます。
受講生の皆様にはご迷惑をおかけしていることを
深くお詫び申し上げます。
*******************************

Hey, hey. That’s not what I heard of from you the other day!
You said,

******************************
・・・
今後は、破産申請に向けて法的な手続き処理を行ってまいりますが、
並行して事業の譲渡先の検討も続行していく予定でおります。
受講生の皆様へのサポートにつきましては、5月31日までは、
インターネットコースの聴講、受講相談、証明書の発行は引き続き
ご利用いただけます。
6月以降に関しましては ・・・
********************************

How many times do I have to get mad at you!
OK, I can no longer count on any single word of yours.

So I tried the last trial exam of REGULATION tonight.

The result was ….. 62%. Sigh…

So, the results of my trial exams are:

REG 62% (58/93)
FAR 62% (58/93)
BEC 76% (76/100)
AUD 82% (82/100)

And I have only 60 days….
But, let me say that again. I’LL NEVER NEVER GIVE UP.

a0050593_132760.jpg

[PR]
by nn_77 | 2006-05-31 01:03 | USCPA (general)

An email from San Francisco

   I got an email message from California the other day. It was from G.N-san, who helped me a lot as a host family when I was there about ten years ago. When I was a senior student in the university, I was engaged in Boy Scout activity. Since Berkeley city in San Francisco and my city were in sister-city relationship with each other, they had an exchange program in which the Boy scouts in my city came to see the US Scouts in Berkeley city to deepen their relationship. It was a two week travel, and fortunately, I had a chance to join in the program as an assistant leader (& a translator) of the Japanese troop. The ten-day trip was my first (and the last, so far) experience of visiting America in my life. ( But I wanna come to there again someday! )

   Each boy of the Japanese Boy Scout troop was hosted by a host family that had theirs in U.S. Boy Scout. The Japanese Scout leaders, including me, were treated as well. And I was hosted by Mr. N and his family at that time. They were very nice and kind to me. Three sons of the family were all eagle scouts; Eagle Scout is an honorary title given to the best of the bests in U.S. Boy Scouts hierarchical system. Although I could have been lonely or nervous in my first journey abroad, actually I was very relaxed all the time and enjoyed my stay in U.S from the bottom of my heart! (I think I enjoyed the exchange program than my Scouts I was in charge of!) I’ll never forget their warm hospitality and kindness. That experience is definitely my biggest asset in my life.

   About 10 years have passed since then. We still keep in touch with each other by exchanging email messages at times. And I received another message from him the other day.
His tone in his message reminded me of his voice that I heard ten years ago. And his message was as kind and considerate as before. I’m so much encouraged by his message. Thank you, N-san, I got your message! And I’ll do my best for the exam, and I’ll do whatever it takes to earn the certificate of USCPA!


P.S. --- But I cannot email to him these days. Every time I send my message, it is returned with the following error message… I cannot figure out what to do… (>_<)

<<< blocked by ldap:ou=rblmx,dc=comcast,dc=net <<< 550 Comcast does not support the direct connection to its mail servers from residential IPs. Your mail should be sent to comcast.net users through your ISP. Please contact your ISP or mail administrator for more information.>>


・・・他にも、ボーイスカウト活動を通じて沢山のことを学ぶことが出来ました。野外活動や奉仕活動を通じて、他では経験できない様々なことを学びました。ボーイスカウトのmottoは「備えよ常に (Be prepared!)」です。私も、CPA試験のためにハワイに渡航するときまでには、Preparedでありたいと思い、今晩も頑張ります!
[PR]
by nn_77 | 2006-05-30 22:22 | 英语(English)

Gleim-AUD is coming to the range

Although I'm having a tough time with FAR, my AUD-score is getting better day by day. I'll make it perfect by the time I leave for Hawaii!



PS) 余談ですが、上記などを書くときにも「あれ?"tough time"って前に"a"ってつけるよな、、、あれ、どうだっけ?(辞書チェック)、、、ああ、やっぱり"a"あるほうが普通やな」などと調べています。今だにこうして、ふとした疑問は辞書で確認してます。 Why? Because I love learning English that way!
[PR]
by nn_77 | 2006-05-29 21:21 | >AUD

FAR 64% (58/90) …

The school of which service I’ve been using for my USCPA study announced the otherr day that it’s now preparing for bankruptcy petition. Its manner of such a sudden notice and its perfunctory follow-up notice makes me feel pissed off.
As for me, I’m not suffering from this that much, because I’m almost finished with the services I applied for. But I cannot help feeling very sorry for those who’re now in the midst of their learning process. I sincerely hope this incident won’t get them to give up their dream.

Since the school is in such a state, it announced to close its website by the end of this month. So I have to try doing the online mock exam, which is provided on its website.

Among the four subjects, I already finished BEC and AUD. So I did FAR, Financial Accounting & Reporting, tonight. It took about three hours, and it was about 1:00 a.m. when I finished it.

The result was,
a0050593_1238429.jpg

Hopeless! So discouraged with the woeful result…

I have to review every question about which I was incorrect and must beef up my weakness. I’ll never never give it up!!
[PR]
by nn_77 | 2006-05-28 12:37 | >FARE

Re: Classification of Cash flows regarding Loan


After I exhibited my email address, I’m receiving CPA related questions & opinions, some are in English and others are in Japanese.

The other day I got a following question.

*******************************************
Q: I have a question about Loan related cash flows.

Interest paid & received→ OPERATING ACTIVITY
Loans made → INVESTING ACTIVITY
Principal collection from loans →INVESTING ACTIVITY
Repayment of loans →FINANCING ACTIVITY
Proceeds from loans →FINANCING ACTIVITY

Why are they so varied?
*******************************************

This could be a point that we can share with other CPA candidates. So let me put my answer here on my blog.
(Since s/he didn’t mention, in the email message, whether s/he understands Japanese, let me put it in English.)

Following is my understanding.

**(nn's answer)******************************
Thank you for asking me. I'm happy to have a chance to answer your question!

Actually, the reasons for each classification illustrated above are very simple.

I'll try my explanation one by one.

But, while you're reading the memo below, please do not be confused with the perspective of the borrower and that of lender.

Then, move on and check out one by one!

Interest paid & received→ OPERATING ACTIVITY
1. Note that Int. paid is a borrower perspective and Int. received is a lender perspective.

2. This is operating activity because a borrower pays interest and a lender receives interest in its operating cycle; monthly, semiannually, or annually, depending on the loan contract.

Loans made → INVESTING ACTIVITY
Principal collection from loans →INVESTING ACTIVITY

1. note that this is a activity from a lender's perspective (金貸しの目線).

2. Remember that a typical example of an investing activity is a purchase of equipment, which is recoded as an ASSET in BS.

3. Asset is a "probable future economic benefits of an entity." You see, the purchase of equipment brings benefits to the company in future because equipment produce products, or manufacture something for the company.

4. Lending money means the same thing to a lender. Once you lend a certain amount of money to a borrower, it earns interest (= benefit) periodically over the term of the loan agreement. See? The function is the same as equipment.
(一般的に、預金=資産、LOAN=負債ですよね?でも、銀行のBSだと、預金=負債、LOAN=資産 になります。金貸サイドでは、LOAN=資産勘定なんです。)

5. Now it is of no wonder that loans made is equal to equipment purchased, and that they are classified as an Investing activity.

6. Collection of loan means disappearance of "asset" on the BS, which is related to an Investing activity, as well.

Proceeds from loans→FINANCING ACTIVITY
Repayment of loans →FINANCING ACTIVITY

1. note that this is an activity from a borrower's perspective (資金調達サイドの目線).

2. As you know, Financing activity relates to the cash flow regarding Liability or Equity part of BS.

3. Borrowing loan & Repaying the principal of the loan are both "liability" related activity for a borrower, so it is naturally classified as Financing activity.


I hope the above memo of mine would be of some help for you.
If you have any further question, please feel free to ask me.
(Wow, this sounds like a phrase from Written Communication of USCPA exam!)

*********************

63 days

before the exam
*********************
[PR]
by nn_77 | 2006-05-27 09:51 | >FARE

Letters from the past

I cleared up the mess in the drawer. Old documents, trash-like notes, unreadable memos…
Then I found these sheets of paper from the bottom of a drawer.
a0050593_90514.jpg

A clinical card describing the symptom of a client? No, actually it is a part of my study memo.
a0050593_856439.jpg

I had made the above form and used it when I was doing as many as 150 MCQs in a day. I cannot remember how I did that many questions in a day. I think I’m lax now…

I love making notes & memos, because reading them again much later on makes me feel very nostalgic. When I encounter them again, I feel as if I were talking to myself in the past; so it’s like a time machine or a letter from younger me!

Well, tonight I will read through them again, talking with “nn in the past,” and challenge the mock exam of FAR tomorrow! (But my handwriting in memo is mess! Can I read it myself? )
[PR]
by nn_77 | 2006-05-26 08:57 | USCPA (general)

逃げたらアカン!

人生のめぐり合わせというものは、本当にあるのかもしれないと思いました。

実は、このところ、勉強が遅々として進まず、この大切な時期に、日が無為に過ぎていく最近でした。これじゃいかん、と思うのですが、仕事やプライベートでナンダカンダとあったりして、それを言い訳に、表面的な勉強しか続いていませんでした。当然GLEIMのスコアも60%~70%の毎日です。

あー、なんだか、この「ヤバイながらもこのままなんとなく本番に突入しそう」なムード、いかんなあ。。。と思いながら、自分の弱さに流されていく日々。あんなに頑張ってた僕はどこにいったんだろう? とはいえ、確かに、何をやっても長続きしないのが僕だったなぁ。。。

などと思っていたところに、K.Tさんのブログ日記で、

5月24日:最終回! 感謝感謝の大団円 遂に来たよ。待ち望んでいたCertificateが!

おめでとうございます、K.Tさん。ついに本当に正真正銘CPAですね!

K.Tさんの日記で、ちらっと、CPAのcert.の写真が公開されていました。

ジ~~~ン。僕まで感無量でした(嬉涙)

思えば、この方を追いかけ、この方に励まされ、そうやって続けてきたようなCPA勉強であり、ブログ作りであったようにも思います。

折りしも私の勉強の気持ちが途切れそうになっているそのときに、しばらくCPAネタはお休みだったK.Tさんの日記に上記報告をみつけ、CPA Cert.をチラっとみて、なんだか自分が励まされたように感じました。

「ホラ、nn。これ、欲しくないの?その為に今までやってきたんちゃうの?なあ、まだ走れるやろ?歩いたらあかんって!」


そんな声がきこえてくるような気がしました。

人生で一番逃げてはいけないとき。

もう一度、前を向いて、ラストスパート。


Let's Run, again!


[PR]
by nn_77 | 2006-05-25 06:10 | USCPA (general)

Studying abroad ?

Today I went to U.S. to study USCPA --- on the internet virtual reality world, of course.
Here on my blog, I introduced CPA-net the other day. I jump in there at times to see US candidates exchanging info among them on the CPA-net, where someone raise a question or doubt regarding a certain MCQ, and another one suggests his/her answer for the question, and another one questions the correctness of the answer, and … it keeps going that way till they get satisfied.

I sometimes try showing my idea there, partly because it’s a good practice of Written Communication problem in the real USCPA exam. For such a non-native speaker of English as me, it’s a good training, actually, to write an idea about what I think about the issue in English, especially to persuade those US candidates. I often write my study memo on this blog, but it’s like I’m talking to myself. But when I write a message on the CPA-net, I can be refuted when I’m wrong, and they give me further question if I wasn’t persuasive enough.

Followings are some of my recent entries.

Re: Financial Management

Re: IRA deduction

Re: Prospective approach in the change in ACCT principle

Let me introduce what it was like in the last one.

***********************************
Question: “Is there a difference between retrospective application when there is a change in accounting principle and a correction of an error? If you can, please explain with an example. Thanks.”
-----------------------------------------------------
And following is my answer, to which someone could make an objection late if I was wrong! Haha.
-----------------------------------------------------
Ans. by nn77 (my nickname there is “nn77,” because the system requires the minimum of four letters.)
”A change in accounting principle is accounted for through retrospective application of the new accounting principle to ALL prior periods as if it had been applied from the beginning.
An error is to be corrected through a process called "restatement," which is the process of revising previously issued financial statements to correct the error in the period and the effects to the following periods.
Therefore, if a company issues a comparative FS that covers the current period and the last period, and an error in the period prior to the last period is to be corrected then the accounting treatment is similar to the one for a change in accounting principle, because all the presented periods are to be restated in this case.
But if a company issues a comparative FS that covers, say, FSs of 2004, 2005, and 2006, correction of an error that occurred in 2005 affects only FSs of 2005 and 2006, while a change in the accounting principle affects all the FSs 2004, 2005, and 2006. “
********************************

It’s interesting that you can earn a star according to the number of contributions you made, starting from a single star, as “newbie.” Now I’m a “regular” contributor.
a0050593_10403192.jpg
Although I don’t seem to have a chance to actually go abroad to study in my life, I can do enjoying learning things in English in such a way like this as a mere compensation.
[PR]
by nn_77 | 2006-05-24 00:40 | USCPA (general)

Talking frank for mutual trust

  The manager of my office does like to suggest an idea on a whim. All the staff is now used to deal with it. But they never deny his suggestion. It’s not that easy for an employee to doubt the idea given by the top manager or officer in the office. It’s often said that if you spit at the heaven, the spit surely falls back on you.

When the manager suggested another whimsical idea today, however, I turned it down curtly. Actually, it is only I who bells the cat in this office. I often do so when I’m confident with my idea and when the opponent is too confident with his/her idea. This isn’t the case when he or she appears to have given a thorough consideration to his or her idea, in which case I rather try to support him or her. But when the opponent sounds pretty much arrogant enough to believe that s/he is always right or that s/he is always entitled to make others obey his/her idea. Such a guy is the last person I can stand up with. (So I hate authoritarianism, too.)

With my belief as such, I rejected his idea, and explained why I thought his idea wouldn’t work as logically as possible. Although he frowned at first, he finally accepted my rejection and got back to his desk. I know his machinegun suggestions are not out of spite. He is just very active and willing to improve the working condition of the office. So he’s a good guy, too. But it doesn’t necessarily mean that we should accept his idea with no question asked. Sometimes it could be questionable, and other times it could be very questionable. I believe I should be courageous enough to bell the cat when it’s necessary.

  I can do so partly (or pertly )because I’m the youngest staff in the office; I have nothing to lose and I don’t have to be afraid of any possible further demotion. So I’m pretty much frank (but, with courtesy, of course) with anybody.

  Still, he often consults with me about his idea no matter how straight I am with him, because he knows that I’m the only guy who would object to him. In order to figure out the validity of his whim, he now uses me as his litmus…

 I used to be such a guy who tries to gain everybody’s favor, especially from supervisors… But now I learned to know that such a behavior will never nurture any trustworthy relationship with people.

  Although my manner of speech to the manager is most direct in the office, I’m still in best terms with the manager. We, the top manager and a lowly employee, often go into a debate in the board room, but our relationship is much better than that of the manager with the other staff. And I’m happy with that.
[PR]
by nn_77 | 2006-05-23 22:26 | 仕事

Counteroffer for the purchase of どら焼き

今日、Wileyでこんな問題に出くわしました。

---QUOTE from Wiley2005 Module 23 CONTRACTS #7-------
On February 12, Harris sent Fresno a written offer to purchase Fresno’s land. The offer included the following provision: “Acceptance of this offer must be by registered or certified mail, received by Harris no later than February 18 by 5:00 p.m. CST.” On February 18, Fresno sent Harris a letter accepting the offer by private overnight delivery service. Harris received the letter on February 19. Which of the following statements is correct?

a. A contract was formed on February 19.
b. Fresno’s letter constituted a counteroffer.
c. Fresno’s use of the overnight delivery service was an effective form of acceptance.
d. A contract was formed on February 18 regardless of when Harris actually received Fresno’s letter.

The correct answer is (b).
---------------------------------UNQUOTE----------------

 Counterofferとは、「Rejection+New offer」によって成り立つという一節が、私の日本語テキストには書いてあります。この点については、Wileyにも同旨の記述があります。
“Counteroffer is a rejection coupled with offeree making new offer.”

 しかし、上記問題文の状況では、「rejection」に相当する行為はありませんよね。。。counterofferって、rejectionとcoupled withじゃなくてもいいのかな?

 そこで、nn、考えを整理してみました。 でも、その前に・・・

**Disclaimer(免責事項)****************
・筆者はUSCPA試験について、まだ科目合格もしてません。本ブログは自分の理解を深める為の独り言であり、記述の正確性には責任を負いかねます。ごめんなさい。
*********************************

では、では。

 確かに、"counteroffer"を”rejection”と”coupled with”として「定義」してしまうと、”rejection”自体がlegal termであるため、本問題を考える際に、上記のような疑問に当然発展すると思います。

 しかし、Wileyその他等で”Counteroffer is a rejection coupled with offeree making new offer”といわれていのは、あくまで一般的な説明文であり、「六法全書の第何項に○○○とある」といったような明文的定義ではないようです。

 従って、offerをterminateした上で、それまでoffereeだった側が逆にnew offerを出し、それまでofferorだった側がacceptance かrejectionかをする権利をもつ、そんな立場の逆転を発生させる新しいofferを”counter” offer、というのだと思います。つまり、counterofferはnew offerの一種だと思います。

たとえば、Law school study guide/Contractsでは、下記のように説明されています。

---QUOTE---------------------------
Counteroffer

  A counteroffer is a communication by the offeree that proposes to add, subtract, or modify the terms of the offer. Thus, it is functionally equivalent to a rejection of the original offer and the creation of a new offer, which creates a new power of acceptance in the party that had been the offeror.

  An offeree need not intend for his or her communication to be a counteroffer; a communication by the offeree that purports to be an acceptance but adds, subtracts, or modifies the terms of the offer is a counteroffer.

 * The emphasis by bold text was made by nn
------------------UNQUOTE----

 普通はoffereeがofferorに有効に返事したら、それはacceptance 又は rejection のどちらかになってしまう。でも返事をするofferee側が、offerの消滅とnew offerの発信を同時に行うことで、これまでofferorだった側が、今度は逆にaccept 又はrejectionをできるようになってしまう。そんなoffereeの返事の発信のことをcounterofferと呼ぶのだと思います。
 
 そして、このとき、offerのterminationは必ずしも”rejection”でなくてもよいのではないかと思います。上記引用でも、“functionally equivalent to a rejection”となっております。ここでcounterofferに求められる”function”は、offerをterminateさせるrejectionの機能のことだと思いますので、他にoffer-terminationの機能を持つ行為、例えば、lapse of timeなどであっても代替になると思われます。

 従って、今回の問題も、上記「offerのterminationは必ずしも”rejection”でなくてもよいのではないか」論に照らし合わせて考えますと、

a・今回、”lapse of time”付きのF氏のお返事が、H氏のoriginal offerをterminateした。
b・更に、同時に「H氏に対して」New offerを提示している
c・結果として、これまでofferorだったH氏が逆にoffereeの立場になってしまった。
d. F氏のresponseは上記a~cを充たしたresponseになっているので、これはNew Offerであるが、中でもとくに、Counterofferに類するものになる。

となるのではないかと思いました。いかがでしょう?

*** おまけ ***

最後に、上記のおさらいを、ドラえもんとのび太の会話を見てみましょう
(大阪編)

☆『どら焼き、いくらで買う?』の巻

 
注:藤子・F・不二雄先生の作品に登場する実在の(?)ドラえもんとは一切関係ありません。

のび太
「このどら焼き、1個100円で売ったるで。買うか買わないか今すぐ決めて!」

ドラえもん
「そら高いわ。そんなんでは買わへんで。(=rejection)1個20円で買ったるわ(=new offer)」

のび太
「うーん、よっしゃ、20円で売った(=new offerへのacceptance)」

 ドラえもんの、「買ったるで」の一言。一見、どら焼きを売りたいのび太のofferに応えたかのようなので、acceptance?かとも思いますが、このoriginal offer「100円で」の申し出は、「そら高いわ。そんなんでは買わへんで」とrejectされてしまいました。この段階で、offerとrejectionのやりとりが1回終わっているので、まずはやり取りが終了。
 そして、この後に続く、「20円やったら、買ったるで」の返事は新しいofferになります。だからこそ、のび太に「よっしゃ、20円で売った」というacceptanceをする権利が発生します。
 ここで、offeror-offeree relationship between Nobita & Dora-emonが逆転したので、ドラえもんの、「そら高いわ。そんなんでは買わへんで。1個20円で買ったるわ。」というのは、単に新しいofferという以上に、counterofferになるといえると思います。
 では、上記で、ドラえもんの「そら高いわ。そんなんでは買わへんで。」のrejectionの台詞が無かったらどうなりますか?

のび太
「このどら焼き、1個100円で売ったるで。」

ドラえもん
「うーん、1個20円で買ったるで(=new offer)」

のび太
「うーん、よっしゃ、20円で売った(=new offerへのacceptance)」

 では、「100円で・・・」の当初のび太が出したofferはどうなったのでしょうか?nnは、どらえもんが出したnew offerによって、暗にrejectされたと考えます。つまり、ドラえもんはexplicitlyにはrejectionしていないが、「20円で」と言っている時点で、「100円で」というのび太のofferがimplicitly にrejectされている。つまり、ドラえもんのcounteroffer coupled with implied rejectionによってterminateされている、と考えます。

 最後に、rejection以外のoffer-terminationによってcounterofferが成される例。


のび太
「このどら焼き、1個100円で売ったるで。買うか買わないか今すぐ決めて!」

ドラえもん
「うーん、どうしよう。高いなぁ、ポケットには20円しかないなぁ。20円にまけってってのび太くんに頭を下げるのは悔しいし。。。どうする?タイムマシンにのって、こづかい日までさかのぼるか?いや、それより、もしもボックスで、、、うーん。。。」

ママ(1階から)
「のび太、早くお使いに行ってきてって言ってるでしょー!!」

のび太
「はーい。 もぅ!今すぐ決めて、っていったのに!もう行かなきゃ。Lapse of timeということで、この話は無かったことになるからね。プン!」

ドラえもん
「え、あぁ、そんな。。。今、20円の相談をしようと。。。。。あぁ、行っちゃった。。。」

--(のび太、お使いより戻る)----

のび太
「ただいまー、ドラえもん。」

ドラえもん
「さっきのどら焼き、1個20円で買ったるで(new offer)」

のび太
「えー!?ケチ。 でもいいよ、20円で。ドラえもん、どら焼きすきやもんなぁ。はい、どら焼き。(acceptance)」

ドラえもん
「あ、ありがとう~~(涙)」

ということで、、無事、売買は成立。lapse of timeによるoriginal offerがterminateされた後のこのドラえもんのnew offerも、同じどら焼きの売買をめぐる二人のofferorとoffereeの関係は逆転させたことに注目すると、やはりcounterofferと呼べるのだと思います。

このように考え、一連のドラえもんのnew offerは,これらの文脈においてはcounterofferになるとnnは考えます。

再度、注:藤子・F・不二雄先生の作品に登場する実在の(?)ドラえもんとは一切関係ありません。

                                  -了-
[PR]
by nn_77 | 2006-05-22 17:27 | >REG


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