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God Moaning!

Sunday, February 19, 2006

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

*I have only 160 days to go before USCPA exam!



Good Morning. I woke up 5:00. A little too late, so I think, "God Moaning!"

”自分にはnn77さんのような早起きは出来ません。今のペースでやれば絶対に未来は明るいと思いますよ。 K.T”
( "I cannot wake up as early in the morning as you. If you keep up with your current pace, then I bet you can make it! - K.T")

I got the above comment on this blog from Mr. K.T, one of the most famous Japanese winners of USCPA exam for his continuous everyday's effort, which is introduced in K.T Diary of USCPA Study .

It's an honor for me to receive such a comment from him; it's like Ichiro or Matsui encouraged a little league boy.

"If you keep up with your current pace," said he. And I've been losing that pace for the last 3 days for gastric problem.

Now, it's time to get back to the right track again. It's Sunday today, so I'm off duty today. I should be able to study as long as possible!

Thank you very much, K.T san, for your encouragement!

KT先生! 我经常非常感谢您的鼓励! 多谢, 太谢谢您了!
by nn_77 | 2006-02-19 05:39 | USCPA (general)


Saturday, February 18, 2006

I don't feel like sitting at the desk for study today.
I'm taking a day off to overhaul myself.

I had my cell phone overhauled, too...

by nn_77 | 2006-02-18 05:46 | USCPA (general)
Friday, February 17, 2006

TORTURE --- when I learned this English word at high school, I thought I would never actually use such a word in my life. But I was wrong. I went to a medical clinic yesterday to swallow the gastric camera to have my stomach examined from inside.

First, jellied anesthesia was put into my mouth to paralyze the sense of the throat. Then I got a shot on my SHOULDER to hold the movement of my stomach.

Then, I was laid guardant on the bed. The doctor, holding something like a tube, asked me "Are you ready?" Before listening to my answer, he started sticking the tube into my throat.

For my natural physiologic reaction, my body tried to vomit, but nothing came out because I was told not to eat anything before taking the examination. But my stomach and esophagus (食道) kept trying to vomit, and it hurt a lot because a long tube was penetrating my esophagus and the doctor putting the tube of gastric camera back and forth… well, I cannot describe the scene with my poor English… But, if I’m asked to put it in one word, I’d say “torture.”

It was half an hours later when I was sitting in front of the doctor, watching the color picture of my internal organ. He said there’s no ulcer in my stomach. It turned out to be gastric inflammation. And I was prescribed some medicines for me.

(According to the US IRS rule, the medical expense including the cost of prescribed medicine that exceeds 7.5% of the adjusted gross income can be deducted from taxable income. (So called “itemized deduction”) / In Japan, the medical expense that exceeds 100,000 yen, or US$1,200. can be deducted.)

I recognized again how important the health is. A lot of people gave me emails and blog-comments and concerned me. Thank you all for your concern. Now the stomach pain is subsiding (, thought the aftermath pain of the gastric camera is lingering!)
I’ll get back to the track of USCPA exam preparation from tomorrow!
by nn_77 | 2006-02-17 09:11 | >REG

Thursday, February 16, 2006


Good morning!

As I reported yesterday, I'm going to see a doctor to swallow the gastric camera. Yesterday they said that they are going to give me a dose of anesthesia and a shot before using the gastric camera.

nn "Anesthesia? Why?"

doc "Because taking a gastric camera gives you some pain."

nn "You said you're going to give me a shot. It's for anesthesia?"

doc "no. I'm going to put a dose of anesthesia into your mouth. Besides, I'm going to give you an injection to stop the movement of your stomach."

nn "Ah, I see."

... Though I said "I see," I couldn't imagine what it would be like from the description of the doctor. I felt blue.

For now, let's forget about the gastric camera and study USCPA for 2.5 hours before I leave home. Today I focus on AMT(REG), ECONOMICS(BEC), and INTERNAL CONTROL(AUD)!!
by nn_77 | 2006-02-16 04:42 | USCPA (general)
Tuesday, February 15, 2006


“It seems Gastric ulceration. Please come again tomorrow to directly check inside with a gastric camera.” This was the diagnosis given to me today.

I had been suffering from slight stomachache for weeks, but an acute pain assaulted me today. In the afternoon, I couldn’t stand any more, and so I left the office and went to the health center on the top floor in the head office of the company. The doctor examined my stomach by touch, and gave me the diagnosis above.

I heard it’s very uncomfortable to swallow a gastric camera, or it could be even painful. I feel blue... I think I don’t sleep tonight and will study all night long. If I don’t sleep enough, I might be too sleepy to feel the pain with the camera.

…. That’s the only way I can accept this predicament…
by nn_77 | 2006-02-15 18:34 | USCPA (general)

Called Hawaii Test Center but...

Wednesday, February 15, 2006

Good Morning!
I made a phone call to the test center in Hawaii yesterday.
I’m hoping to sit for the exam on the first week of August. But the calendar on the website of Hawaii Test Center was all blank, and I couldn’t make it to schedule my exam date. So I called.

nn: me
stf: staff of the test center in Hawaii over the phone

nn “”Can I schedule my exam date with this phone call?”

stf “Sure. Give me the date.”

nn”First, AUD in August 1st, and then …”

stf ”August? Well… um…. Could you hold on a minute?”

(left on hold a couple of minutes)

stf “Testing window of August isn’t open yet. The (scheduling for) the (test) window is open 6 months earlier. So you can call us again in March.”

nn “February, March, April, May, June, July… ah. 6 months. I see. That’s why I couldn’t make it on your website. So am I to understand that nobody can make reservation for August seats until March 1st?”

stf “Correct”

I’ll schedule my exam dates in March on the website.

Ps) If you are to call them, 8:00 a.m. is the best, I think. They answer my call without delay whenever I call them at (JPN hour) 8 :00 a.m. I asked the staff about this, and he said the line is very busy from 7:00 a.m. to 7:30 a.m. (JPN hour)
by nn_77 | 2006-02-15 04:20 | USCPA (general)

imaginative interpretation ♪

Tuesday, February 14, 2006

【7:00 】

In my study of USCPA exam, I always establish an imaginative interpretation when I encounter a topic that is incomprehensible to me, because my memory is too poor to store information just by rote-memorization; but I can remember it if I remember it with some plausible reason for the explanation of the topic.

For example, in this morning I learned “Aggregate Supply Curve” in a topic of MACRO ECONOMICS (BEC). And the graph of aggregate supply curve illustrated on the textbook was different from “Supply Curve,” that I saw in a topic of MICRO ECONOMICS. There was no explanation about why they look different. Maybe it’s because it’s evident for those who know the topic. But nn knows nothing about ECONOMICS. My major at Univ. was linguistics. I have some experience of working in a branch of a bank, but don’t know anything like ECONOMICS! So the difference between “Aggregated Supply Curve” and “Supply Curve” is not evident to me at all.

So, as is often the case with me, I established an imaginative interpretation for myself.
I don’t know whether it’s correct or not. I don’t even care. But if I understand it in the way illustrated below, I can REMEMBER it, which counts most to me for now.

Now, I’m going to give a phone call to Hawaii Test Center!!


by nn_77 | 2006-02-14 06:55 | >BEC
Tuesday, February 14, 2006

Good Morning!

I got up early today, too. I’ll keep this behavior so that I can be a model member of EBC, Early Bird Club.
I’ll make a phone call to Hawaii to schedule my exam dates in 3 hours. I hope I’ll be able to make it without any trouble!
I’ve gotta come back to the desk to study ECONOMICS till then!
by nn_77 | 2006-02-14 05:04 | USCPA (general)


Monday, February 12, 2006


Good morning!
Wwwwww, it's very chilly in the morning!!

Last night I went over AUD (engagement / planning) till 1:00 a.m. I’m reconfirming my understanding by making some notes as the one below.

I had preferred typing on the WORD application software rather than handwriting on a sheet of paper, because I have to rewrite notes when I want to insert some lines later on, which is very easy when you do it on the PC.

But yesterday I noticed that I can solve the above problem by using Post-it, a slip of sticky notes. See the picture above. I put the Post-it there because I thought I might add some lines later. If I actually do it later, I can displace the Post-it memo several lines below and can add some new lines in between! I’m happy to find this method!

Today I’m going to join in a 3 hours (very official) meeting. I wish I wouldn’t catnap in the thick of the meeting….
by nn_77 | 2006-02-13 04:14 | >FARE

So far so good, today.

Sunday, February 12, 2006


I studied a lot for BEC and AUD this morning.

我吃完午饭了。 (I finished lunch just now.)

So far so good.

I'll keep studying for the rest of the day, today!!

加油, nn! (Go for it, nn!)
by nn_77 | 2006-02-12 13:24 | USCPA (general)