nn的BLOG

S M T W T F S
1 2 3
4 5 6 7 8 9 10
11 12 13 14 15 16 17
18 19 20 21 22 23 24
25 26 27 28 29 30
最新のトラックバック
venuscozy.com
from venuscozy.com
whilelimitle..
from whilelimitless..
http://while..
from http://whileli..
CPA試験: 無料の模試..
from USCPA試験を独学で勉強中
内藤大助vs亀田興毅
from 新聞を読んでもわからない人の..
亀田興毅 今
from 今、知りたいニュース集めました
[ blog ] 青年b..
from chow-chow diar..
Special thanks
from The Red Tree
一人で見る夢は、それは夢..
from 名言ブログ
配当金 源泉 法人情報
from 株ネット
Counteroffer
from The Red Tree
REG-simulation
from The Red Tree
Cash Method ..
from The Red Tree
Bond発行と購入の違い
from The Red Tree
公会計-期中の仕訳
from The Red Tree
チッコイ手帳
from 5_18-webで外国語
沖縄 就職 天国!
from 沖縄 就職 天国!
税効果/税効果
from なるほどキーワード
第9回CPA定例会のお知らせ
from 「元」CPA受験勉強・現上海..
ポストイット/ポストイット
from なるほどキーワード
検索

<   2007年 11月 ( 7 )   > この月の画像一覧

Busy but Happy

I'm very much busy in acquiring knowledge required in the current working place: transfer pricing, tax heaven taxation, and the related regulations. I also have to learn practical knowledge about J-SOX as well as Japanese accounting treatments.
Knowing those things as parts of my knowledge is one thing, and it’s another thing to apply them to my advice to clients. I’m examining the past records documented in the office to see how my company extended varieties of solutions to our clients.
日々、恐ろしく忙しく、時間が無い。しかし、またとないこのチャンスを活かして、これまで学び、経験してきたことを最大限に発揮して、悔いの無い仕事をしていきたいと思う。

思えば、これまで、いろんな職場で仕事をしながら、うまくいかないときは、明言しないまでも心の中のどこかで言い訳をしていたかもしれない。
”This isn’t the place I’m supposed to be working.”
“I’m not cut out for this sort of business, anyway.”
“If I were working in a place where I can take advantage of my linguistic skill and professional knowledge about …”

ところが、CPA試験を経て、1年が過ぎ、気がつくと、今は(今でも少し信じられないが)、自分が望んできたことができるフィールドで仕事をしている。今になって振り返ってみれば、昔、「何で俺はこんなことをしているんだろう?」などと思いながらしてきた仕事も含めて、経験してきたことが全て活かされるところだ。USCPA試験で学んだ知識もストレートに活かせる。いや、それでも全然足りない。日々勉強しなければ、どうしようもない。業務遂行に必要なレベルが見上げても見えないくらい高い。

大変。大変だけれど、充実している。昔、辛かった頃は、自分の運命を恨めしく思い、神がいるなら出て来い!と思ったものだが、今度は、神さんの方が「じゃあ、環境整えたるわ。ホレ、やってみ。できるんか?」と挑戦してきているようだ。
今のこの業務についている限り、絶対に結果に対して、言い訳をしたくない。人生で一番納得感のある仕事をしたいと思う。まさにここが正念場だ。

Now it really is a critical period in my life.
[PR]
by nn_77 | 2007-11-30 00:10 | 仕事

看了「英雄本色」

现在上午二点。我看了电影真到深夜。
这个电影的题目是「英雄本色」。 (Chinese / English / Japanese)
我的在公司的前辈劝我看这个电影。他非常喜爱这个电影。
一个后辈也非常喜爱这个电影。他也劝我看这个电影。
因为我太太不喜欢看武打影, 所以我看了电影真到深夜(在别的房间, 她现在睡觉)。
现在我看完了。有趣了。我想我要再学汉语。。。
呀! 从现在起,我要准备感想评语。。。
[PR]
by nn_77 | 2007-11-25 02:58 | 汉语

Now on a starting line

Today I happened to have contact with many friends whom I came to know through my USCPA exam period. Some are now challenging for the exam, others have gotten through the exam and now start establishing new career.

Those who are working for the exam give me emails, telling me how they are doing these days and asking me some questions regarding USCPA exam. When I’m exchanging messages with them, I remember how I spend those days and those memories encourage me to keep studying harder.

Moving to a new department, I got caught up in numerous things that I have to learn to promote my business. Without the knowledge I acquired through USCPA exam prep, I couldn’t have accustomed to the new environment this fast.

But, I’m just standing on a starting line. Whether I can make it or not, it depends on whether I can work as hard as I did in those USCPA exam prep days!
[PR]
by nn_77 | 2007-11-24 02:26 | 仕事

Purchasing a new printer

Today I went out shopping with my wife to purchase some daily commodities.
We visited various places in Tokyo and we were exulting every time, finding ourselves standing in those places where we used to see only on the TV screen when we were in Kansai (^_^;)

Besides other things, today I bought a PC printer because I disposed of the previous one, which was malfunctioning and finally stopped working before I left Osaka.
Now the year end is approaching and we have to prepare New Year cards, and so we decided to purchase a printer.

Holding a flyer in hand, we visited Yodobashi and bought a Cannon printer MP610.

Unpacking the box at home and reading the instruction manual, I was amazed by a lot of functions of the printer; printing, scanning, copying, photo-printing accepting picture data directly from media. It cost me about 20,000 yen. The previous printer cost as much but it could only print documents…

These digital gears are constantly advancing day by day.
I wish I could improve myself like them!
[PR]
by nn_77 | 2007-11-23 08:47 | miscellaneous

Q&A: 税効果会計 続編 / 芸は身を助ける

I’m now working hard to understand the tax treatment in other Asian countries and those related to transfer price taxation or thin capitalization taxation, and other regulations and preferential treatment to foreign investors. I have to learn details about J-Sox, too. It seems I’m standing at the very beginning of another course of career development. I sometimes get intimidated by such a high level environment where I’m now involved. But things I’ve acquired through USCPA exam encourage me a lot. In Japan we have an old saying, 「芸は身を助ける (“Accomplishments are a friend in need”)」 Now it really comes home to me.
Besides, fortunately, people around me are all so kind that they teach me a lot through which I can get used to the new working environment. I gotta do my best to improve myself much sooner so that I can contribute a lot more to the clients of my company.

By the way, I got a successive question regarding my last post.

------Question from kiki-san------------------------------------------------------
"Tax Payableを立てながらも(=納税義務が発生するにもかかわらず)、当期のTax expenseとして費用化されない、ということは、会計上は税金の前払い、つまり、DTAの計上ということになります。来期以降、Reverseするのにあわせて、少しずつ費用化していくのですね。"

もう少し噛み砕いて説明してくださる、と有難いです。
------------------------------------------------------------------------------------


Below is my answer in Japanese.


kikiさん、こんにちわ。説明不足でしたね。ごめんなさい。

税効果会計は、私自身、受験生当時、理解するのにとても苦労したので思い入れの深いトピックのひとつです。上記の部分についてのみダイレクトにお答えすると、下記のとおりです。


【一番単純な話】
今期100のIncome before taxが発生。これが税務上も当期まるまるtaxable income。
税率は40%、であれば、
Tax expense 40 (P/L:費用) / Tax Payable 40 (B/S:負債)

【課税所得>会計上の利益、の場合】
賃貸経営。向こう3年間の家賃300を今年一括で前払い受領。
説明の便宜上、事業上の費用はゼロ。税率40%であれば、

会計上→今期のP/L上の利益は100。残り200はB/S上の負債(前受収益)。
Cash 300 / Rent Revenue 100 (P/L 収益)
/ Unearned Revenue 200 (B/S負債)

よって、Tax Expense = 40 (= 100*40%)

税務上→今期の課税所得(Taxable Income)は300。
よって、Tax Payable = 120

Tax expense 40 (P/L:費用)     /  Tax Payable 120 (B/S:負債)
Deferred Tax Asset 80 (B/S:資産)

上記の「課税所得>会計上の利益」の状態のことを指して、下記の表現を昨日使いました。
"Tax Payableを立てながらも(=納税義務が発生するにもかかわらず)、当期のTax expenseとして費用化されない、ということは、会計上は税金の前払い、つまり、DTAの計上ということになります。来期以降、Reverseするのにあわせて、少しずつ費用化していくのですね。"

このままいけば、来期は、
1) まず、URを一部取り崩して、Revenueを計上
Unearned Revenue 100 (B/S負債) / Rent Revenue 100 (P/L 収益)

2) 対応する税務費用も、DTAを取り崩して、
Tax Expense 40 / Deferred Tax Asset 40

ですね。ポイントは、二期目において、Tax Expense 40が発生して、会計上の収益100の40%に相当する税務費用(Tax Expense)をちゃんと計上できているのに、Tax Payableは発生していない(DTAの取り崩しで対応)点です。実際、税務当局からは二期目については課税の請求は来ていないのです(1年目に全部納めているから)
こうした企業の一般財務会計と税務会計のunmatchな部分をうまく調整できる税効果会計って、本当によくできているな~、と関心してしまいます(笑)

おっと、私も勉強を始めなければ。
I gotta get back to my desk to study, too.

See you!
[PR]
by nn_77 | 2007-11-20 22:32 | >FARE

Q&A: 税効果会計(および近況報告)

It’s 0:10 a.m. I’ve just arrived home now.
I’ve been working overtime these days, but I’m not much exhausted.
I’m rather excited all the more because I’m now working in a field where I can take full advantage of all the knowledge I’ve acquired through USCPA exam preparation.
I didn’t know that there’s such a field in my company, but here I am; and I’m here partly (or largely) because I got through the exam. Now that I got a chance to enhance myself in the business field, I strongly recommend you to challenge anything if you think you can take advantage of it in future!

During the last three weeks when I didn't have an access to the Internet, I’ve been receiving question emails from some readers of my blog to my cell phone, and I’ve been replying them via email sent from my cell phone.

Today I got another one on my way back home. Let me share the question here together.

------Question from K-san------------------------------------------------------
昨日、Deferred tax(SFAS 109)を見ようかと思い、サーチしてみたのですが、なかなかヒットしませんでした・・・。なにかいい検索法をご存知でしたら、お願いいたします。
関連ですが、MCで、よくthe current provision for income taxes (expense)を求めなさい、という問題が出てきます。これはJEでいうIncome tax payableの相手方ことだと理解でいいのでしょうか?
--------------------------------------------------------------------------------------


Following is my answer provided in Japanese.

Kさん、こんにちは!
Deferred tax(SFAS 109)の検索というのは、FASを見たい、ということでしょうか?それなら私のサイトにリンクがあります。

>このページ (←ページトップのプルダウンからでもアクセス可)
a0050593_0291845.jpg


その他、DTに関する一般的な関連サイトなら、関連キーワード次第で検索結果も変わりますね。この辺はいろいろ試行錯誤するしかありませんね。
下記はnn的で過去にDTについて触れた箇所です。

http://nn77.exblog.jp/tags/Deferred+Tax/

次に、JEにおいて、”current” provision for income taxes (expense)の相手科目は確かにIncome tax payableだと思いますが、Income tax payableの相手科目が必ずしもcurrent provision for income taxes (expense)とは限りませんね。Tax Payableを立てながらも(=納税義務が発生するにもかかわらず)、当期のTax expenseとして費用化されない、ということは、会計上は税金の前払い、つまり、DTAの計上ということになります。来期以降、Reverseするのにあわせて、少しずつ費用化していくのですね。まさに税効果会計!

I hope my comment above will be of some help for you.
If any part of my comment seems to contain inappropriate explanation, please correct me. Thanks in advance!

See you!
[PR]
by nn_77 | 2007-11-20 00:30 | >FARE

I'm back!

About three weeks have passed since I moved to Tokyo.
Today, I finally had my PC hooked up to the Internet. When I was in Osaka, I used ADSL to have my PC access to the Internet. But, this time, being recommended by NTT, the largest telecommunication company, I adopted optical communication for Internet.

I first tried to use wireless internet system because my study doesn’t have any plug-in phone jack. But it turned out that, due to the room arrangement of my apartment, my PC cannot receive good transmission via wireless internet system. So, instead of wireless internet communication, I decided to use Power line communication.

http://itpro.nikkeibp.co.jp/article/COLUMN/20060623/241617/

And it worked! Optimal fiber cable is coming down to my apartment, and inside my room, my PC can receive data via PLC, thanks to which I don’t have to be bothered by the placement of transmitter for wireless internet.

The broadband internet connection supported by optical fiber cable is more comfortable than I imagined before and I’m now enjoying movies and dramas on the internet.

After a long interval, now I’ve come back to the Internet life again.
I hope I can update my blog more frequently than before.
[PR]
by nn_77 | 2007-11-17 22:20


USCPA受験記録
カテゴリ
タグ
(74)
(18)
(16)
(14)
(12)
(11)
(9)
(9)
(9)
(9)
(7)
(7)
(6)
(6)
(5)
(5)
(5)
(5)
(5)
(4)
(4)
(4)
(4)
(4)
(4)
(4)
(3)
(3)
(3)
(3)
(3)
(3)
(3)
(3)
(3)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
以前の記事
その他のジャンル
ファン
記事ランキング
ブログジャンル
画像一覧