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<   2006年 10月 ( 31 )   > この月の画像一覧

Study mode

【1:00 a.m.】
An exam is going to be held by the company in two weeks.
The half of the topics are similar to finance & capital budgeting in BEC.
A quater of the topics has something to do with Business Law in REG.
I have to remember how I worked hard for USCPA exam.
If I give the same amount of energy to it, of course I should be able to get over it!
The plan of the coming 14 days is laid now. 我要努力!

Before that, I'll get some sleep... Good night... ( _ _ ).。oO
[PR]
by nn_77 | 2006-10-31 01:07 | 仕事

へぇ~ / Oh, I see.

Yesterday I wrote on Organizational Expense treatment for the purpose of tax return.

Today I have nothing to write on, particularly.

So, today just let me introduce some English expressions that I found in a passage of a story I’m reading now. I said “oh, I see!” to myself when I found them
(今日、小説を読んでいて、へぇ~そういうんですね~、と思った英語表現を2つ。)

Both refer to an act that we often see in such a comedy show as Yoshimoto-shin-kigeki、or Yoshimoto New Comedy Troupe
(どちらも、吉本新喜劇なんかでみかけるリアクションです。)

(1) choke on :~にむせる
e.g.) I choked on my coffee.
(コーヒー飲んでて、ゲホッっとむせた)

(2) do a double take: 驚いて、二度見する
e.g.) He did a double take.
(彼は驚いて見直した)
(ふーん・・・ え? え~~~~っ!!! みたいなノリでしょうか?)


When did you do a double take last?

Me? I did a double take last when I found only a few money left in my wallet.

“I have to go out to drink tonight with them. How much money do I have with me now? Let’s see…. え? え~~~っ!!!?” ・・・ I did a double take. (>_<) 
[PR]
by nn_77 | 2006-10-30 17:51 | 英语(English)

創業費 Organizational expenditure

**【ご質問内容】 *************************************
REGの「創業費Organizational expenditure」ですが、自分はANJOのテキストを使っているが、2005年度版で、テキストとオンラインで見れる授業(msubillings大学)と違う内容なっているようで、2006年よりルールが大きく変わったみたいで、どんなところが変わったでしょうか?
教えていただけますか。よろしくお願いします。

Posted by 「CPA受験生」さん (2006.10.28の記事へのコメントより抜粋)
*************************************************

「CPA受験生」さん。こんにちは。先程は、中国語をご教授頂いて、ありがとうございました。m(_ _)m  中国語、まだまだ「你好(ニーハオ)」「饺子(ぎょうざ)」「好吃(おいしい)」くらいしか分からないnnですが (^_^) 、これからは本格的に勉強をして、先ずは来年3月に、中国語検定4級(笑)を目指したいと思いますので、今後とも宜しくお願いします!

さて、ご質問の件に移りましょう。「創業費Organizational expenditure」の改正点ですね。

まずは、結論から。
私が閉鎖直前のANJOのウェブサイトよりプリントアウトしたCPA2税法の変更点補足資料によりますと、

・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・
【ポイント】
(1) 初年度は$5,000まで控除できる。
(2) 残額は180ヶ月で償却(may be amortized over 180 months)
(3) 会社の営業開始月(the month that the corporation begins business)から
  月割りで償却する。
(4) 創業に係る経費が対象であるが、株式発酵関係に関する費用(expenses incurred
  in connection with issuing stock)は対象外。
  (例)株式の印刷費用、証券会社への手数料(commission)は対象外

以上、『2006年度 CPA2税法(Federal Taxation) 主な変更点:補足資料』16ページより引用
・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・

ということです。以前は、単に「創業費は60ヶ月以上で均等に月割り償却」でしたよね。

さて、倒産した予備校の閉鎖されたホームページからの情報ですし、私自身も、試験勉強をやめてからもう3ヶ月が経過(早い!)していますので、こうした情報がどこまで正確かは怪しいものです。msubillings大学のフォローアップも無事続いているようですので、もし、質問などできるようでしたら、是非、ご確認されることをおススメします。

な~んて書きながら、nn自身も気になったので、いつものようにIRS(Internal Revernue Service)のウェブサイトで調べてみました。

そしたら、下記のように該当する記述をぱらぱらと発見しました。(赤字/青字はnnがほどこしたもの)

(1) 初年度は$5,000まで控除できる。

http://www.irs.gov/publications/p535/ch08.html#d0e6639 より一部抜粋
・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・
Business start-up and organizational costs are generally capital expenditures. However, you can elect to deduct up to $5,000 of business start-up and $5,000 of organizational costs paid or incurred after October 22, 2004. The $5,000 deduction is reduced by the amount your total start-up or organizational costs exceed $50,000. Any remaining costs must be amortized. For information about amortizing start-up and organizational costs, see chapter 9.
・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・
上記赤字部分で触れられていますね。
また、上記青字箇所をみると、創業費が$50,000を超過すると、その超過部分はこの$5,000のphase-out要因になるみたいですね。確かに、この事についても、Anjoのアップデートデータの別の部分で確かに触れられていました。


さて、次です。

(2) 残額は180ヶ月で償却(may be amortized over 180 months)
(3) 会社の営業開始月(the month that the corporation begins business)から月割りで償却する。


http://www.irs.gov/publications/p535/ch09.html#d0e7041 より一部抜
・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・
However, you can elect to amortize certain costs for setting up and organizing your business. For costs paid or incurred before October 23, 2004, you can elect an amortization period of 60 months or more. For costs paid or incurred after October 22, 2004, you can elect to deduct a limited amount of start-up and organizational costs (see chapter 8). The costs that are not deducted currently can be amortized ratably over a 180-month period. The amortization period starts with the month your active trade or business begins.
・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・
上記赤字部分に(2)と(3)のことについて触れられていますね。
で、上記、青字部分によると、今回のルールの適用の分かれ目は2004年10月22日のようですね。この日以降に支払われた創業費が今回のルールの適用対象。で、それ以前に支払われたものは旧ルール(60月以上での償却)が適用されるようです。
ちなみに、a limited amount (chapter8参照)とあるのは、さっき(1)で確認した$5,000のことですね。

次は、最後のポイント。

(4) 創業に係る経費が対象であるが、株式発酵関係に関する費用(expenses incurred in connection with issuing stock)は対象外。
(例)株式の印刷費用、証券会社への手数料(commission)は対象外

http://www.irs.gov/publications/p535/ch09.html#d0e7139 より一部抜粋。
・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・Nonqualifying costs.
The following costs are not organizational costs. They are capital expenses that you cannot amortize.
  ・Costs for issuing and selling stock or securities, such as commissions,
    professional fees, and printing costs.

  ・Costs associated with the transfer of assets to the corporation.
・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・・上記赤字部分で触れられていますね。


さて、以上見てきた限りでは、どうやら、倒産前にAnjoが公開してくれたアップデート情報については、一応、IRSのウェブサイトでも裏づけがとれるようです。

でも、nnの勘違い、なーんてこともあるかもしれませんので、くれぐれもそのあたりは、読者の皆様の自己責任で採用、不採用のご判断をお願いいたします。

それでは、今日も皆様のCPA勉強が順調に進むことを祈って、今日はこの辺で。
[PR]
by nn_77 | 2006-10-29 23:53 | >REG

转业

我开始了转业活动。

和二个转业代理商商量了。他们的应对很笨拙。好像外行 (>_<)

But I didn’t get disappointed; after all, they’re just one source of information.

I don’t count on them so much, anyway. I’ll do it on my own.

This is the same way as I did in my USCPA study; I used ANJO, but didn’t depend on it.

“I have to pave my way by myself --- by nn”

*******************************************************
转业 zhuǎn yè
代理店 dài lǐ diàn
应对 yìng duì
笨拙 bèn zhuō
[PR]
by nn_77 | 2006-10-28 13:43 | 仕事

Kobe

I have been accompanying a group of foreign researchers these days to assist them to cover Kansai area.

Yesterday I took them to the outskirts of some rural villages in Kyoto.

Today I took them to Kobe.

In the morning I took them to DRI, Disaster Reduction Institute, to cover the story of the Great Hanshin-Awaji earthquake.

I had them take a tour inside the institution building, where you can learn what the earthquake was, looking at the exhibited items and watching the movie.

The foreign researchers seemed to be impressed to see the exhibition.

So was I.

*************************************************************************
What was nn doing on the day?

In 2005, I was a freshman at the university. I was living in a dormitory on the hill in Mino, the northern part of Osaka.
On January 17, I sat up all the night, sitting at the desk, preparing for the coming exam. Right before the dawn, I went to bed, when a big tremor hit the dormitory.
It wasn’t such a destructive one where I lived at that time. So I thought it was just another quake which occasionally happens in Japan. I just thought I’d chat over the big quake with friends at school next morning.

When I watched a TV news early in the morning, it said we just had a very big earthquake. And that’ was all. The news anchor didn’t say anything horrible at that time. So I again thought it was nothing. But I was wrong. It was because the earthquake was so destructive that all the information communication was no smooth at all between the disaster area and the TV station.

An hour later, I happened to watch anther TV news and I just couldn’t believe my eyes.
It was a view from a chopper in the sky.

The fire was covering all over the city.

It’s like what I learned about wars in the history textbook.


I didn’t have victims among my acquaintances. But I occasionally heard what it was like from my friends who heard the story from their friends. So horrible.

Something like war is not so real here in Japan. At least it wasn’t so real to me, until this earthquake.

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

Above is what I remembered to visit this institution.
And I learned more about the earthquake here.

When the movie finished, I felt tears running out of my eyes.
All the information that is exhibited in this institution is so real and vivid.
I understood it when I heard that those who survived the earthquake don’t want to visit the institution.

Anyway it was good that I took the foreign researchers to that institution to let them understand what it was like. I think they could give a very significant report to their countries.

After that, I assisted them to shoot a film of the view of those industrial ports, and the view of Japanese people shopping at the mall.

It was evening when we finished shooting the film.
I took them to a bar, where I gave a brief and general introduction of Kansai area to them over drinks.

Today is the last day of my assistance; they’re leaving to their home countries tomorrow.
A member of the group gave me a badge.
a0050593_11234653.jpg

I felt so honored to be able to work for them.
It’s almost for the first time for me to use English so much in my business in the last few years.

I don’t know yet whether I’d change my job now that I got CPA, but if I could, it’d be wonderful if I can find such a workplace where I can contribute to the company taking the advantage of my English skill, and hopefully, of the knowledge I got from CPA study and my experience in financial industry.

Anyway, the last few days were very interesting and inspiring days for me.
[PR]
by nn_77 | 2006-10-27 11:22 | 英语(English)

sh903i

I’ve been using sh901ic as my cell phone.

sh901ic
http://www.sharp.co.jp/products/sh901ic/
I bought this one when I passed the last exam at ANJO for the credit of Manegerial Accounting.

This helped my USCPA exam study as I introduced below

cpa study with cell phone
http://nn77.exblog.jp/2802874/

I dubbed the CD of Chinese lesson and NHK TV program of Chinese language class in this sh901ic and studied Chinese on my way to and back from the office.

I had kept some useful Excel or Word file datas in this sh901ic, which I can view outside when I need to check some data out of the office.

Document viewer
http://www.sharp.co.jp/products/sh901ic/text/04_viewer.html
Now, I passed USCPA exam. I took this cell phone to Hawaii when I sat for the exam. So this device is such a memorable one for me.

….but, I’m now feeling like getting the other one, which was reacently released by SHARP.

sh903i
http://www.sharp.co.jp/products/sh903i/index.html
Advantage one: larger display
sh901ic: 2.2 inch, QVGA
sh903i: 2.8 inch, though it’s also QVGA, the resolution is higher

Advantage two: GPS function is equipped

navitime
http://www.nttdocomo.co.jp/product/foma/903i/sh903i/topics_03.html#widenavi

Advantage three: Mobile SUICA
http://www.nttdocomo.co.jp/service/osaifu/usage/suica/index.html#p03

Advantage four: the size became smaller

Advantage five: more phone numbers can be recorded
sh901ic: 500
sh903i: 750

Above is important. I exchange business cards with many people and the data is perfectly kept in my cell phone so that I can access to it at any time I want.


These are the reason why I got attracted to the new product, sh903i.

But I don’t buy one now. I often hear that those products shipped soon after the release are often with some problems. So I’ll wait for a while.

And anyway I cannot buy one now because I don’t have money.

I haven’t bought anything special after I passed USCPA exam yet. So maybe I can buy one just as a kind of prize for myself.

The only problem is how to persuade my wife to allow my lavish spending…. (>_<)
[PR]
by nn_77 | 2006-10-26 21:49 | 携帯電話・手帳

Working as a translator in the countryside

a0050593_712813.jpg


Today I accompanied a group of foreign researchers who had their fieldwork in rural area in Kyoto.

Since their target is to learn the current situation of the agricultural industry in Japan, I took them to a prefectural agricultural institution where we joined a training program of JICA.

After that I took them to some rural villages to let them actually see the lives in those areas.

Although I made an effort to prepare myself as interpreter the day before yesterday, still there were some words I couldn’t remember on the spot. Among them were:

炭: charcoal
In the rural area at the foot of those hills, forestation had been very important traditionally, especially for the native people who were engaged in timber business, or charcoal business.

萱葺屋根の:thatched
To preserve the view of traditional exterior in the village, the government is giving a subsidy to those families who will reform their houses, turning them to the thatched house.

Tomorrow I have to take the team to Kobe so that they can learn things about the great earthquake and can shoot films of the ports and the streets in Kobe.

I’m very happy to be able to serve them on the spot, because it makes me feel very happy when I can realize that I’m being helpful or useful for someone who needs me. I’ll do my best tomorrow, too.

Ps) I don’t have an electronic dictionary. So I tried using i-mode version of 英辞郎, to which I couldn’t make an access in such a rural area. On the display it said, “i-mode圏外です.” (>_<)
[PR]
by nn_77 | 2006-10-25 06:59 | 英语(English)

time for turning a new leaf

【5:10 a.m.】
Good Morning!
I start every morning by writing down the schedule & plan of the day.
a0050593_530552.jpg

I bought a mechanical pencil of 0.3 mm diameter, which I found at a stationary shop in Kinokuniya.

I was excited. I love using 0.3 diamitar pencil because I can write a lot of info on a leaf of my organizer book with little words.

Although I had been using a 0.3 diameter mechanical pencil of regular length, I never saw such a “short” 0.3 pencil. It’d be very convenient to carry with an organizer book!

I bought one without hesitation for 500 yen. It was brown. To match the color, I bought a brown organizer binder for 1500 yen.

With these new gadgets, I’ll enjoy processing my business from today.
It’s time for turning a new leaf!

注釈)
time for turning (over) a new leaf:心機一転の時
(日本語でも「人生の新しいページをめくる」といった類似の比喩表現がある。ココでは、新しくシステム手帳を買ったこととかけあわせて使っている。)
[PR]
by nn_77 | 2006-10-24 05:10 | 英语(English)

English words for agriculture

In order to support a group of researchers from overseas tomorrow, I was assigned to serve as an interpreter of a convention & field work on Japanese agriculture tomorrow…
I was a university student when I experienced training for simultaneous interpretation being packed in an interpretation booth… It’d be a little easier because tomorrow because I’ll do consecutive interpretation.
But I’m afraid I’m not familiar with terms regarding farming & agriculture.

So I made a words list for a makeshift. Consulting the dictionary, I gave “heh” many times in surprise.

For example…

1. 米はriceとして、「稲」ってどう言う?
→ paddy // rice // rice plant ・・・ rice plant、ナルホド。

2.オシベってなんていうんだっけ?
→ stamen:雄しべ 【発音】ste'imэn、ステイマン・・・キン肉マンにでてきそう。

3.小豆(あずき)は?

adzuki [azuki, aduki] bean:小豆 ・・・ そのままかい!

4.キノコは?
mushroom 【名】 キノコ、マッシュルーム、茸

5.え? じゃあ、マッシュルームは?
button mushroom マッシュルーム  ・・・ へー、そうなんだ。

ちなみに、
シイタケ
shiitake mushroom〔〈学名〉lentinus edodes〕

6.球根は?
bulb バルブ
【名-1】 バルブ、電球{でんきゅう}
【名-2】 球根{きゅうこん}、鱗茎{りんけい}
【発音】bΛ'lb、【@】バルブ、【変化】《複》bulbs

・・・そうか~。形が電球みたいだからバルブね。でも、バルブって、電球のことだったの?
なんか、「バルブが閉まらない」みたいな使い方するヤツかと思っていたけど。。。

valve
【名-1】 バルブ、弁{べん}
【レベル】7、【発音】vae'lv、【@】バルブ


・・・と思ったら、そのバルブはこっち! 同じ「バルブ」もbとvの発音で変わってくるんですね。

7.ゴボウは?
burdock 【名】 《植物》ゴボウ 
・・・確か、ドラゴンボールの悟空のお父さんの名前が「バーダック」 ゴクウのお父さん=ゴボウ?

8.受粉は?
pollination【名】 受粉{じゅふん}
・・・ 字で見るとpollenの派生だな、と思いますが、予習無しに音だけ聞いてたら、「ポリネシア?」ってなってたかも。

9.その他、へーと思った名前。。。
枝豆 green soybean、タケノコbamboo shoots、緑黄色野菜greens、なすeggplant、ネギ
green onion、青ネギlong green onion、白菜 napa cabbage


10.肥料はfertilizerでいいのかな?

→ 化学肥料 fertilizer、有機質肥料 manure 牛糞肥料cow manure

・・・ナルホド、ふん、ふん、と思いながら、ついでに調べてみると↓

dung
【名】 糞{ふん}、こやし、肥料{ひりょう}、汚いもの
例文: In some countries, animal dung is used as fuel. いくつかの国では、動物の糞を燃料として使っている。

・・・これから、外国人に「団子」を紹介するときは、da-n-goと、しっかり”-go”を発音しようと思いました。



a0050593_16223543.jpg
I went over further research for technical terms and gathered data on agriculture industries and vegetable markets in Japan, which results I summed up in a report with a-i-u-e-o order index.

Will it work tomorrow? Can I give a good performance as interpreter? God only knows.
[PR]
by nn_77 | 2006-10-23 23:19 | 英语(English)

The meaning of English ability in Japan

I served a group of people from overseas on business yesterday.
I was originally assigned to be there just to witness the meeting between a Japanese business organization and the foreign business persons.
After the meeting, however, the foreign business team took me to the other room to get more information about Japanese business climate from me. It was not my role on the day and I was just another assistant for the meeting. But they somehow found I had the strong command of English (and had a big mouth, too!)
They were so eager to listen to me and so they took me out to a bar to have me talk about various issues till late night.

Until today, my understanding was:
“English is nothing but a tool for communication and so I understand that, substantially, it doesn’t mean a lot just to be able to communicate in English; I mean we are generally required some specialty besides English skill.”

This is why I had been so eager to learn accounting, and practice Chinese. And still I think I’m right in my direction.

However, today I felt that English skill counts more than I expected especially in Japan, especially when you are in a right place and occasion where a language barrier exists between Japanese and non-Japanese.

Those who have strong ability in management, those who play an important role in a company, those who have sophisticated skill in some special field do not always speak English well here in Japan. And vice versa; those who can speak English very well don’t always talk intelligently about economy, company management, finance, culture, politics, and the like.

So today I found more significance than before in improving the ability to communicate in English and acquire the knowledge about broader issues. I haven’t determined yet where to work after I’m through the current job-exchange training program. But, I realized it must be the place where I can contribute to the organization with my English skill and many other special skills which I acquired through the experience of working in a bank and, yeah, of course, through the study experience of USCPA exam.
Oh, yes, I’ve gotta study Chinese harder, as well!
[PR]
by nn_77 | 2006-10-22 20:05 | 英语(English)


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