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<   2008年 08月 ( 15 )   > この月の画像一覧

nn的blog

公私ともども以前よりずっと忙しくなり、以前の調子で勉強やブログのアップデートもままならない今日この頃(←「今日このごろ」というには長すぎる日々が続いていますが)

時々、このblogも、もう潮時かな、と思うことがあります。

そんな折、下記のようなメッセージを頂きました。

---------Message by むーすけさん at 2008-08-28 21:56

はじめまして突然コメント失礼します。
30代会社員のCPA受験生です。
去年から学習をはじめ、7月にFARの受験を予定していましたがW/Cが苦手で途方にくれていました。恥ずかしながらTOEIC500点です・・・
試験直前までMCも6割くらいしかとれず、伸び悩んでいました。

わらをもすがる思いでネットを検索していたら、こちらのブログがあり
W/Cについての記事や、nn様の作られている付箋ノートに
感銘をうけ真似して作ったりしました。
さきほどオンラインで結果をみたところなんと合格していました。
本試験形式の模試で50点以上とったことが1度もなかったので
信じられなかったのですが、あきらめずに受験してよかったです。

このブログがなかったら合格できなかったと思います。
嬉しさのあまり本文と無関係の内容のコメントを長々書いてしまい
申し訳ありません。本当にありがとうございました!



むーすけさん、合格本当におめでとうございます。

上記メッセージを頂いて、私自身がとても励まされました。
自分が投稿した内容が、自分の気付かない所でも、誰かの役にたって、ましてやその方が合格されたことをこうして知ることができるなんて素敵ですね。「blog」という形で自分の受験勉強記録を残して本当に良かったと思います。

2006年に私自身が合格したとき、同じようなメッセージをK.Tさんにお伝えしたことを思い出しました。今、自分がこんなメッセージを頂けるようになったと思うと感慨深いです。

何かと情報不足のUSCPA試験。私が当時勉強したひとつひとつの内容は時が経つにつれて変わっているかもしれませんが、勉強の進め方など、写真や実体験を含めてこのblogに残せたことは良かったと改めて思います。

以前のようにはできないかもしれないけれど、blogも勉強も、ほかのことも、自分であきらめてしまう前に、どうやったら続けていけるか、あるいは、そのまま続けられなくても、どのような形に展開してゆけるか、いつも考えながら、前向きにやっていきたいと思います。
[PR]
by nn_77 | 2008-08-29 14:36 | USCPA (general)

The last day of vacation

Two week vacation is being over.
I haven't done anything special during this vacation.

But, I spent a lot of time with my family and checked out the blogs of USCPA exam applicants.

During the last six months, I've been very busy with business and had almost no time to consider those things above.

But, now I feel I should do my best so as to be able to spend more time with my fimily even when I'm not on vacation. Besides, I should study more.

From tomorrow, another day of business starts again, but I'll try my best so as not to work overtime. In order to do so, I have to organize my task, TO-DOs, and things around me much more so that things could be processed more efficiently.
[PR]
by nn_77 | 2008-08-24 21:09

Criteria for Capital Lease

At least one of the Four criteria below must be met for Capital Lease

1. The lease transfers title to the lessee.

2. The lease contains a bargain purchase option.

3. The lease term is 75% or more of useful life and the lease is not executed within the last 25% of the original useful life.

4. The present value of Minimum lease payment is 90% or more of the net of the fair market value of the asset and the lease is not executed within the last 25 % of the original useful life.

うーん、懐かしい。 I used to memorize those items above, but now they're falling into oblivion...
[PR]
by nn_77 | 2008-08-21 11:58 | >FARE

Sale-Leaseback

-------NIKKEI NET(日経ネット)  (2008年8月20日 07:00)の記事より引用-------------------------------------
商社、航空機リース拡大 「コスト面で有利」、需要広がる

 総合商社が航空機リース事業を強化する。三菱商事は他社の買収や人材確保を進めやすくするため、本体と子会社に分散する関連部門を集約。住友商事は日本航空からリース契約を初めて獲得した。燃料高で経営効率化が急務の航空会社は、所有機体を売却してリースに切り替える動きが広がる見通し。三菱商事は5年後に倍増の120機、住商は3、4年後に5倍の百機へ増やす計画だ。

 両社が力を入れるのは航空機を持ち、リース終了後に別の貸与先や転売先を探すオペレーティングリースと呼ぶ事業。三菱商事は商社首位の60機、住商は2位の19機を持ち、内外の航空約15社にリースしている。
---------------------------------------------------------------------------------------------------------

三菱商事や住友商事がLessorとしてOperating Leaseをしているという記事ですね。LessorにとってOperating Leaseの場合、Lessee(本件では航空会社)にとってもOperating Leaseということでしたね。ですから、Operating Leaseの部分に注目すると、本記事は、「商社が航空機を所有し、Operating Leaseで航空会社に航空機を貸す。航空機は商社のB/Sに資産計上され、航空会社はI/S上でLease expenseを計上する。」ということになります。

しかし、この記事の中にはもうひとつのトピックが含まれているようです。

燃料高で経営効率化が急務の航空会社は、所有機体を売却してリースに切り替える動きが広がる見通し。

売却してリースに切り替え・・・、そうSale-Leasebackです。本件は売却機体をリースバックして使っていくのかどうかについて触れられていないので本当にSale Leasebackかどうかわかりませんが、Sale leasebackだとすると、航空会社にとって、機体の売却益の会計処理が問題になってきますね。

基本的には、リース資産(航空機)のFMV(Fair Market Value)とリース料のPV(Present Value)を比べます。借りる品物の価値と賃借料を比べるわけですね。

所有物件を売却して、計算上、売却益が出たといっても、その売却物件をリースして、月々の賃借料の合計(の現在価値)が借りる品物の価値とあまり変わらなければ、「結局それって、月賦ですぐに買い戻したのと同じやんか。結局、前と実態は変わらないのに、計算上の売却益だけ当期のI/Sに一括計上されるなんて、なんか粉飾っぽいなぁ」となります。
なので、この場合、計算上の売却益はリース期間にわたって少しずつ分割計上していくわけです。

あー、リース会計も時々復習しないと!
[PR]
by nn_77 | 2008-08-20 11:30 | >FARE

A journey of a thousand miles

A journey of a thousand miles begins with a single step.
→ You have to start somewhere.


There's no shortcut for success without effort.

No pain, No gain...

a0050593_20323689.jpg

[PR]
by nn_77 | 2008-08-19 20:32 | 汉语

Use your cell phone for your study

I started my study of Chinese the other day, and the first thing that I did was to set up my PC so that I can type in Chinese characteres. (所以我现在可以用汉语写我搏客!)

Then today I recorded all the CD-ROMs enclosed in the Chinese textbooks in my cellphone.

As I mentioned couple of times in my blog, I often use my cell phone for my study.

Here you can find how to do it.

This is the display of my cell phone.
a0050593_2084132.jpg

I can check the calender of this month and the following month and I can check my TO-DO list and I can also check out the Eastern Standard Time.

Then, I select "Music" menue...
a0050593_20102490.jpg


, selecting "Album"
a0050593_20105439.jpg


Then you can see the names of the three Chinese CD-ROMs on the display.
a0050593_20113569.jpg


If you open an album, then the contents appear.
a0050593_20123773.jpg


If you chose one to play, then you can listen to Chinese words.
a0050593_20134716.jpg


The point is that you can listen to Chinese words wherever you are if you have your cell phone.

How to use time wisely is the key to achieve something; this is what I've learned through my challgenge for USCPA exam two years ago.
[PR]
by nn_77 | 2008-08-18 20:00 | 携帯電話・手帳

Started my study of Chinese

I’m gaining weight these days. It seems the fats around my belly is swelling day by day… I know I’d better stop drinking beer at dinner every evening. But it’s hard to quit the habit especially when it’s so hot and humid here in Japan.

Today, I started my study of Chinese.
First, I set up my PC so that I can type in Chinese.
Now I can type in Chinese as follows.
今天我开始学汉语!  (Today I started my study of Chinese!)

Japanese Kanji characters are originated in Chinese character back in its history. But, after being developed in Japan for a long time, the Japanese Kanji characters are different from Chinese characters.

If I type the above Chinese sentence in Japanese Kanji characters,
今天我開始学漢語!

As you can see when you compare the two sentences, there are slight differences between then. And of course, the pronunciation is different very much. That’s why it takes much effort for me to practice Chinese!

But I have to do it to be able to communicate in Chinese, too!
[PR]
by nn_77 | 2008-08-17 17:53 | 汉语

The next target: Chinese exam

Today I completed my study of fiduciary business. It’s a correspondence course which comprises of four books and each of the four books has assignments to be mailed to the examiner. And today I finished mailing the last report!

I have to start studying Chinese from tomorrow. The next target is Chinese exam 3rd grade. (I passed the 4th grade the other day.)
So, today I went out to a bookstore to buy a textbook to prepare for the exam.

These are the series of books that I used so far. The green book is the one that I bought today.
a0050593_134432.jpg


To my surprise, the number of new words that I have to memorize is 1000! It was 500 when I was preparing for the fourth grade…
a0050593_1342734.jpg


I really have to hurry up!!
[PR]
by nn_77 | 2008-08-16 13:13 | 汉语

How to find time to study

Though I’m on a vacation now, I have to study several subjects, which are imposed by the office. Those subjects include basics of fiduciary business, treasury business, and so forth. Yeah, I also have to resume my study of Chinese.

But it is also true that I have to spend my time with my family during the daytime. When can I manage to study those things during this vacation? Of course, I can do it while they’re asleep.

Studying until late at night isn’t so hard because I’m not working during the daytime and so I’m not exhausted so much. Waking up early in the morning is a bit tough. This morning I was awakened by the cry of my 4 month old daughter, who was crying for milk at 5:00 am. Actually she’s a very functional alarm clock; in order to stop her from crying, I have to get up, make milk in a baby bottle, and give her milk until she becomes satisfied. That’s how I woke up this morning. My wife also awoke, but I told her to keep sleeping, telling her that I’m going to do it for her.
So, after finishing all of the things, our baby went to sleep again with her mother, and I got my time! So I studied at the desk for about two hours since then!

I hope I can work and study in the same way tomorrow morning, too!
[PR]
by nn_77 | 2008-08-15 07:30 | 仕事

child care

Since the cold seems to be subsiding, today I spent a lot of time with my 4 month old daughter. She becomes hungry and wants milk every three hours when she gives a sign to us by sucking on her fingers. When we find her sucking her fingers, we think that it’s time to give her milk. These days she often drools… Seeing her drooling, my wife says we’ll soon have to give her baby food. She’s certainly growing every day.

She cannot crawl on the floor yet, but she can move around by turning around. So, when I see her lying on her back, then I see her lying on her stomach at the next moment. Though she can move in such a way, she cannot change the direction. Thus, we often find her crying at the foot of the wall; she’s crying because she’s frustrated at not being able to go further because the wall is in her way!

I’m very good at changing her diaper. When she pees in her diaper, the color of the lines on the diaper changes from yellow to blue, which tells me that she wetted her diaper.When she poops, on the other hand, the color of the diaper doesn’t change so much, but I can find it out because something smells.

After changing her diaper, I always ask her, “Do you feel refreshed? OK, now let’s have milk!” And I prepare milk in a baby bottle and put it into her mouth. When she’s thirsty or hungry, she drinks it very quickly. And when she becomes full, she shows her refusal by putting her little tongue out, rejecting the baby bottle.

Since I’m now in a vacation and have plenty of time to spend with my daughter, I’m sparing as much time as possible for my daughter. All the child care is managed by my wife when I’m at work. Now, taking part in child care, I realized how hard it is. I decided to do my best to take care of my daughter and support my wife during my vacation.
[PR]
by nn_77 | 2008-08-14 21:11 | Memories


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