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Tuesday, February 28, 2006

-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 151 days to go before USCPA exam!


【3:00 a.m.】

Good Morning!

I succeeded in waking up at 3:00 a.m. sharp for two days in a row!
I made it a rule to check my blog only in the morning, which works as a good motivation for me to wake up early in the morning!
Good habit is hard to acquire, and easy to lose. I have to keep this habit!

I found an interesting article from the NEWSWEEK (Rana Foroohar, Wheeling & Dealing, Newsweek, January 23, 2006), which reports that we can see a surge in popularity of London as a financial market. It says, for investors, London is more attractive than New York or Tokyo.

"The numbers say a lot about the changing nature of global finance. For starters, growth is coming from the emerging markets ― and many emerging market companies are heading to London to raise money."

In this article, Rana Foroohar, the author of the article, attributes this to SOX.

"The trends owes much to Sarbanes-Oxley, the convoluted corporate regulatory regime put in place by the U.S. government in 2002 after the Enron debacle. 'SOX' reporting standards are so arduous that they are scaring away many foreign companies that might have chosen to list in New York."

If I had not studied USCPA exam topics, I wouldn't have been able to understand what's meant here in the article. Such a daily experience like this makes me feel that it pays off to study USCPA materials. Not only keeping the good habit of getting up early in the morning, but I'll also keep the study of USCPA!


many foreign companies that might have chosen to list in New York.



by nn_77 | 2006-02-28 03:19 | >AUD


Monday, February 27, 2006

-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 152 days to go before USCPA exam!


【3:00 a.m.】

早上好! (Good Morning!)
(I got up at 3:00 a.m.)

(I kept my word.)

(I'm very happy!)

以龟田的兄弟为榜样, 我要更努力!
(I've got to work much harder, emulating Kameda brothers' behavior!)

Daiki Kameda, the middle brother, won at his debut match yesterday, scoring a brutal first-round knockout over a Thai boxer. He made it in 23 seconds!

Koki Kameda, the eldest brother, had made it in 47 seconds in his debut match and so Daiki declared that he'd make it within 47 seconds. None had expected he could make it so fast, but he made it.

I was moved to tears when I deduced what he had in mind.

He had always been compared to his great brother, Koki, who is running up the ladder of rapid growth to the world championship and now very famous. Daiki was always mentioned as Koki's brother. And in order to make himself a main character on the stage, he had been making an enormous effort to become stronger, maybe stronger than his most respectable eldest brother. And yesterday he made it, breaking his brother's great record.

Compared to his effort, mine is still nothing.

I cannot be strong like him physically. But, mentally, I should be as strong as him! Do it, nn!

守约 / shou·yue 3·1 / keep one's promise
以 someone 为榜样 / emulating someone's behavior
by nn_77 | 2006-02-27 03:45 | USCPA (general)
An auditor could be sued for his / her misconduct. In terms of USCPA exam, I have to remember various possible cases for this topic. I made a summary note so that I can review the possible cases at a glance.


It's 0:20 a.m. now. I'm going to bed now and will wake up at 3:00 a.m.. It's definitely tough but I have to do this; I owe this liability because I had been neglect with my USCPA exam preparation for a long time before and now I have no time to waste any more. (By the way, "Negligence" cannot be considered a good excuse in Federal Securities Act of 1933.)

Don't give in to your own weakness, nn!
by nn_77 | 2006-02-27 00:20 | >BEC


Sunday, February 26, 2006

-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 153 days to go before USCPA exam!


( I have a sore throat since this morning.)

( It seems I got a cold again.)

因为我身体不好, 所以我今天早上不想学习USCPA考试。。。
( Since I don’t feel well, I didn’t feel like studying for USCPA exam this morning…)

( It’s 2:30 p.m. The condition of my throat got better a little. Now I start studying USCPA from now!)

疼 2 hurt
咽喉 yan•hou 1•2 throat
by nn_77 | 2006-02-26 14:44 | 汉语
Saturday, February 25, 2006

-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 154 days to go before USCPA exam!


【4:30 a.m.】

Good Morning!

Today I awoke at 3:00 a.m., and then I said to myself "let me sleep only three more minutes..." It was 4:30 when I awoke to find that the three minutes had been extended to 90 minutes somehow. I should have gotten out of the bed soon after I awoke. I'll try it tomorrow.

I have to study all day long today to fill the planning gap of this week!

【10:30 a.m.】

I cannot study at home! I'm too tolerant to myself!! So I'm leaving for Anjo school now!
by nn_77 | 2006-02-25 04:31 | USCPA (general)


Wednesday, February 24, 2006

-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 155 days to go before USCPA exam!



I awoke to find I overslept. I can still make it to the office in time, but I lost my precious time to prepare myself for USCPA... Too Bad.
Ah, I've got to be much harder on myself!
by nn_77 | 2006-02-24 07:33 | USCPA (general)

Hina Dolls make me nervous

Wednesday, February 23, 2006

-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 156 days to go before USCPA exam!


Today I had to attend an international conference held in a hotel. On my way back to my office after the conference, I saw hina-ningyo , a group of dolls displayed to celebrate Hina matsuri, which is a traditional Japanese festival on March 3rd; families with girls wish their daughters a successful and happy life.


I don't have my children yet, so I have nothing to do with hina-matsuri. But I felt uneasy when I saw the dolls, because it came home to my mind that the days are flying like an arrow. The March is almost coming. And the day when I will sit for USCPA exam is coming close day by day...
Ah, I've gotta study harder & harder!
by nn_77 | 2006-02-23 22:49 | USCPA (general)

Business Structures

Wednesday, February 22, 2006

-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 157 days to go before USCPA exam!


Today I went overt the attributes of PERTNERSHIP, LIMITED PS, LIMITED LIABILITY PS, LLC, and Corporation. I thought I was familiar with each of their characteristics, but when it comes to the comparison among them, I'm always confused.
So I made a summary note as always.

It's such a large table! Can I really remember the data!? Well, I have to, anyway.

My rough understanding is:

P/S is more like just a private group, and so they can be established without any formal filing procedure and they divide the profit & loss EQUALLY.

A Limited P/S includes those partners who want to avoid an indefinite burden of the group. Such an attitude as this is similar to that of shareholders of a corporation. So partners in Limited PS shares the profit & loss of the PS according to the proportion of their contribution to PS. But general partners of PS still owe an unlimited liabilities for the PS. LLP is the one in which no one owes any unlimited liabilities for the PS.

One of the biggest characteristics of Corporation is the segregation of management from ownership. Shareholders have their right to chose directors, but shareholders never manage the corporation by themselves. In a LLC, on the other hand, members could have both the ownership and the management control at the same time.
Well, there still remain a lot of notable characteristics to be mentioned here. I shall do my best to remember them...
by nn_77 | 2006-02-22 22:17 | >BEC


Tuesday, February 21, 2006

-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 158 days to go before USCPA exam!


【4:20 a.m.】

 寝坊したっ!でも、まだ四時。挽回可能です。やっぱり3時起きを目指そうと思います。そしたら寝坊しても4時とかなので、助かるし。当時のK.Tさんのような「気迫」が、まだまだ「希薄」です。反省。(「希薄」という言葉だけでDiluted EPSを思い浮かべる。。。)

 昨日はなんやかんやで前の職場の人たちと電話でやり取りすることがありました。懐かしさ反面、「もうすぐしたら、また、あのの世界にもどるのか。。。」、と思って少し寂しく感じました。今の期限付き出向先では、前の職場で使うことの無かった英語を頻繁に使えるので、それがやはりいいですね。自分の得意とするところを活かして、属する組織に最大限の貢献をしている、というのがやりがいになります。 出向が終わる頃までにCPAをとるなどして、会計や法律の見識をもっと深めて、英語以外の得意分野を伸ばすことで、英語以外のことでも組織に貢献できるようになりたい、と思います。




 「業種」。これを"category of business"としようが、"type of industry"としようが、いいじゃありませんか。。。 「君のことを(恋愛対象として)好き」というのだって、”I love you"が常に正解で"I like you"は絶対間違いってわけじゃないでしょう。。。 (実際、映画を見ていて、いわゆる「告白」のシーンで”I like you”もよく使われています。)

 なんにしたって、文脈次第だし、同じ文脈でも10人ネイティブがいたら10通りの書き方をしますよね。私は日本人ネイティブ(コテコテの関西人ネイティブ)ですが、日本語の書類を日々提出しては、日々、多くの方々から「指摘」「修正指導(指示)」を受けます。もちろん、私の文章力が拙いせいもありますが。。。 そう、日本だって、本屋に行けば、「文章力」とか「正しい日本語」なんていう本が、日本人向けにおいてたりするじゃありませんか。 これに象徴されるように、言葉の「正/誤」と「巧/拙」は別の問題です。前者は客観的に説明できますが、後者は「主観」が混じります。(前段の例でも、「You love me」って、やっちゃうと、これは「誤」ですよね)


 よく、ちまたの英会話本やスクールで、「日本人は間違いを気にしすぎ、間違いを恐れず英語を話そう!」というのがあります。 これは前述の意味において、正しいと思います。日本人以外のアクセントの強い、また表現・文法においても各国でそれぞれ個性のあるノンネイティブの英語がどれだけ世界で使われていることか!


 あらためて告白しますが、私は、海外経験がありません。(ですから、多少英語が話せるとはいえ、アメリカでマクドなんか行ったら、注文するのに、めっちゃドキドキしてしまうでしょう。。。涙)TOEIC990点にいたるまでは、英語ブログも含めて、いろんなトレーニングを独自でやりましたが、学生当時、TOEIC800レベルの英語力は、いわゆる「受験英語」だけで身につけました。悪名高き「5文型」。SV, SVC、SVO,SVOO、SVOC。なめたらあきません。これで結構「喋れる」ようになるんです。これが出来ないと、読めない、聴けない、喋れない。 海外に住みながら英語を身につけた帰国子女みたいな人でなければ、すなわち、日本で英語を学んでいるだけであれば、5文型の概念なしに英語を勉強して、仮に聴けて、喋れるようになっても、それはとても「感覚的」なものだと思います。 もちろん、コトバ、なので、感覚はとても大事ですが、英語は、日本語や、韓国語、中国語などの東洋の言語にくらべて、とても「ロジカル」な言語です(ヨーロッパの言語よりはイージーですが)。このギャップを感覚でとらえることは、かなり難しく、それゆえ、5文型などの「建設的ルール(モデル)」で理解したほうが簡単だと思います。




  何を気取るつもりもありません。ただただ、自分の修練のために英語で書いているだけです。 みなさんから、日本語でどしどしコメントを頂ければ、こんなにうれしいことはありません。

  私が興味をもっているのは、(1)米国公認会計士試験、(2)英語、(3)教育、(4)HTML、(5)手帳術/仕事管理術、(6)デジタルギア(特にケータイ)、(7)商業(特に金融)法務、(8)中国語、(9)ビジネスマナー、(10)自己実現 といったトピックです。こうした事柄にご関心がおありの方がいらっしゃったら、また、ぜひコメントいただいたり、相互リンクさせていただければと思います。米国公認会計士(USCPA)に合格できたら、これら他の事柄についても積極的に言及できればいいな、と思っています。




by nn_77 | 2006-02-21 05:23 | USCPA (general)

Good Morning, Mr. Bonaparte!

Monday, February 20, 2006

-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 159 days to go before USCPA exam!


【3:20 a.m.】
Good Morning!! fafafa....
It's 3:00 a.m. today. It was 0:00 that I went to bed last.
Since I had lost some precious time for my gastric problem, I have to catch up with my schedule somehow. So I've decided to challenge Mr. Napoleon Bonaparte today. I don't think I cannot do this on a sustanable basis, but I also think I have to continue my behavior like this till I pass the exam. fafafa,,,,
I've gotta get back to the desk to start REG & BEC...
by nn_77 | 2006-02-20 03:14 | USCPA (general)