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辛苦了 / Otsukare sama deshita

Today I joined in a party which was held to host people from overseas. There were twenty of them in the party, and one third of them are from China and Taiwan. I had a strong determination in mind: “I’d try some Chinese expression that I learned so far!”

But I was such a chicken that I could only say “辛苦了 (xin-ku-le).” Due to four tones constraint, it’s more difficult to have verbal communication in Chinese than in English.

In English, our Japanized English still make sense somehow. In Chinese, however, they distinguish the meaning of the words by those tones; I don’t make any sense if I give a word with wrong tone.
After all, I spent most of the time talking with people from Europe and U.S…

I was painfully aware of my lack of Chinese linguistic skill. I have to work harder and harder for Chinese language acquisition!

By the way, 辛苦了 is translated as “otsukaresama deshita.”
When I learned this expression, I felt we have certainly something in common with Chinese people, because I always had a trouble in translating this “otsukaresama-deshita“into English.

A direct English translation could be “You must be tired,” “Good Job” or “Good work today.” But Japanese people use this “otsukaresama deshita” just as a greeting after an event. So, sometimes it’d be more appropriate to translate “otsukaresama-desita” as “see you,” “bye,” or “good evening.”

On the other hand, both Chinese and Japanese have such an expression
by nn_77 | 2006-11-30 08:55 | 汉语

to be an even weirder guy

【5:55 a.m.】

早上好! (Good morning!)

... I should have make it ealier... But it's still dark outside.

In the dawn’s silence, I read Nikkei News paper to get info that I could associate with USCPA exam topics, and then listen to an English web radio program.

In my commuting hours, I use my cell phone as a music player; but I don’t listen to music. Instead. I listen to Chinese. (I used to listen to Anjo’s lecture video with my cell phone.)

I used to be mumbling audit reports on the street ---- a weird guy (>_<)
Now I’m mumbling Chinese words to memorize them ---- an even weirder guy

I don’t care. I just don’t want to waste my time. I don’t want to idly wait for a traffic light to turn green.

This is the behavior that I acquired in my prep for USCPA exam. I’ll make the most of it!!

----(( Why is nn in trouble in learning Chinese? ))----

Chinese language has four tones. When I learn a new word, I have to memorize not only its pronunciations, but also the rise and fall on the voice for the word.

the 1st tone is flat tone, which is symbolized with a “-”code
the 2nd tone is rising tone, which is symbolized with a “/”code
the 3rd tone is fall-and-then-rise tone, which is symbolized with a “ V ”code
the 4th tone is falling tone, which is symbolized with a “ \ ”code

For example, 考试, which means an exam or a test, is pronounced

kǎo shì

kao is the 3 tone, and so “V” is put on “o” to indicate that.
shi is the 4th tone, with “\” on “i.”

The Chinese lesson audio file starts with the 1st tone – 1st tone words, like 参观 (cān guān), 参加 (cān jiā) ,and then move onto the 1st tone-2nd tone words, like 当然(dāng rán), and then 1st tone-3rd tone words. It keeps on going till it comes to the 4th tone-4th tone language.

It’s not easy. (不容易。很难。) But never give up!
by nn_77 | 2006-11-29 05:52 | 汉语

Good Morning!

【5:30 a.m.】
  Good morning! Let's get started with Early Bird Operation first! ^_^
I awoke to find many encouraging comments and emails for me. I really appreciate all of them. Thank you so much.
  I'm still wondering what should be my best practice now that I have to do so many things to improve myself.
  Well, as a starter, I'll start reading the newspaper more intensively than before so that I can catch more information, finding more meaning in those pieces of information.
by nn_77 | 2006-11-28 05:38 | 英语(English)




また、アクセスログを見ると、「nn的」で検索して入ってくる方が殆どです。私自身もそうです(笑) なので、やはり「nn的」を残すことにしました。


・・・ 相互リンクしていただいている方へ ・・・・・・・・・・・・・・・・
変更していただけると嬉しいですが、お手数でしたら、特段のご対応は不要です。私にとってのblogの位置づけを明確化したい為に仕切りなおししただけで、皆様にとって中身に大きな変化はないと思いますので。結局は「nn的ブログ」ですものね (^_^)



・毎日、勉強っぽいことばかり書き続けられるほど、勤勉なnnでもありません(←あかんやん!)。普通の日記、っぽい、どうでもいいような徒然記(先日の旅行記みたいなのとか、大好きな携帯や手帳の話、その他、miscellaneousな事柄 )は、英語のみで書きます。まだまだ英語が力不足だと感じるのに、CPA試験が終わって、ますます英語から離れていきます(涙)せめて、blogで勉強していなかければ、勉強するチャンスがありません。お茶の間留学ならぬblog留学ですね。

・・・といった、事柄をblogに落とし込むこの「nn的」は、私にとって、自分自身を日々、ウェブ上の衆人環視の環境下において、「怠けたら恥をかく、嫌なら勉強しなさい」と自分を縛るための、nn的internal controlです。

by nn_77 | 2006-11-27 18:27
   Yesterday I visited Arashiyama and Sagano area in Kyoto. I had been to Arashiyama, but never been to Sagano until today. When I had an interview program with a foreigner who lives in Japan for many years, he recommended me to visit Sagano. So I took a one-day family tour in the area. And it was so lovely. If I had a chance to take my friends from overseas to somewhere in Kansai, especially in autumn, I’d definitely take him/her to this area.

   I took a train on Randen line of Keihuku railway, which runs from near the center of Kyoto to north-west part of the prefecture, sometimes running on the railway like an ordinal train, and occasionally running on the road with automobiles like a trolley.

   Upon getting off the train at the terminal station Arashiyama station around this time of the year, you’d be greeted by colorfully decorated hills.

   And you’d recognize you’re in Kyoto by finding a rickshaw service here and there.

   Today’s our trip covers northern ward from here. Upon leaving the station, soon you’ll find the famous Tenruji-temple. I didn’t visit there because people were swarming… Avoiding those bustles of people, I passed by Tenruji temple and got into Chikurin no mich, or the bamboo road.

   Walking a narrow road surrounded with bamboo walls, you’d definitely find a glimpse of something Japanese here.

   Getting through the Chikurin no mich, you can enjoy half an hour hike, seeing the beautiful countryside scenery until you reach Gio-ji temple.

   In the silent presence were a small house and a garden. The collaboration of green, yellow and red leaves enchant visitors.

   Many of temples and shrines charge admission charge of less than US$10. Gio-ji was selling an admission ticket bundled with the one for Daikaku-ji temple, which means if you get the bundled ticket it costs less than buying the admission tickets of the two temples respectively.So we got a bundled ticked, deciding to take another half an hour hike to get to Daikakuji temple.

   On our way to Daikakuji temple, we took a lunch at Sagami, an udon restaurant (udon is Japanese wheat noodle).

I took kama-age-udon

, and rice with takana pickles

It was so delicious, and having udon lunch on tatami mat reminds me of nostalgic Japanese memory.

   After finishing lunch, it didn’t take so long till I get to Daikakuji temple.
Getting over a little stone bridge, you can find a Japanese traditional temple standing in a solemn air.

   You enjoy a tour inside the temple. The roof or the connecting corridor is about 6 feet high ceilings, which indicates Japanese people in the ancient ear were very short in height.

  When you visit a traditional Japanese architecture, you should enjoy elaborated subtle craft of Japanese artisans. The gold one, for example, is just a hasp of a door, on which they carve a cicada. It’s so real!

There was a separate building which was colored red.

And, a hanging bell.

Nearby the Daikakuji temple was a large pond, named Osawa ike.
The beautiful color of the autumn leaves is reflected on the water.

On the lakeside was a very traditional Japanese boat, which I often see in a Japanese costume play, or jidaigeki in Japanese.

   By the way, I consulted the dictionary for a translation of such a "historical drama." Do you call such a drama “costume play” in English ? If you say costume play in Japanese, it’d mean cosplay in English!

↑Yes, this is the traditional costume of Japanese travelers!

...Wait a minute! Have I slipped back in time to Shogun period?

Fortunately I haven’t. (^_^ )
It was a film shooting of TV drama. I happened to encounter a location shooting. I got a bit excited because I'd never seen it before.

Leaving Daikakuji temple, I walked a lot again, arriving Togetsu bridge.

On the bridge you can enjoy a beautiful view of colorful hills.

Togetsu bridge is in Arashiyama area, which means our one-day trip in Arashiyama and Sagano area was over.

Before getting back to Osaka, I visited Sijo area of Kyoto.
Getting off Kawaramachi station, soon you can find Ponto Cho street.

It’s a very narrow aisle street between restaurants. Giving a meaning to such a narrow space is a characteristic of Japanese sense of beauty.

Here we had a dinner at a Chinese restaurant named Ippinko.
The dishes were very delicious and the price was reasonable.

Having enjoyed an autumn view of nature, air of Kyoto, and delicious dishes, we really had a very good time today.

If you have a chance to visit Japan with one day off, and if you want to experience something Japanese, why not visit Sagano!
by nn_77 | 2006-11-26 13:40 | Travel







それに気付いた今、CPAの勉強情報を皆に還元しようとする自分の気持ちが、とっても思い上がったものに思え、恥ずかしくなりました。( >_< )









nn的备忘录 (nnの備忘録)







皆さん、ありがとうございました。 それでは、また!
by nn_77 | 2006-11-25 19:22 | USCPA (general)




















のんべえさん 「んなもん、ソースにきまっとるやんけ!
          そんなこと聴くなや! なんやねん! 青海苔ないんか!? ヒック。」


のんべえさん 「ネギなんか、そんなもん、ヒック、要らんわい。 だいたい・・・」


nn 「おっちゃん、ネギ、美味しいでー。ヒック。 サッパリして、結構、いけるでー。」

のんべえさん 「おう、兄ちゃん。ヒック。いい加減なこというなや!」

nn 「ホンマですよ。ヒック。まあ、一回、だまされた思うて、食べてみて下さい。今晩みたいに、お酒をいっぱい呑んだ日は、ヒック、特にこのネギのあっさりしたトッピングがさっぱりして、美味しいですから。」

のんべえさん 「おっしゃー、分かった。ありがとうな、兄ちゃん!」






(注) 全ての関西人が飲み会のあとでたこ焼きを毎回買うわけでも、「ヒック」(しゃっくりの声)が停まらないほど呑んでしまうわけでもありません。全ては、nn個人の所業であります。。。

by nn_77 | 2006-11-24 01:28 | USCPA (general)
2006.1.12 のSale-leasebackの記事に誤りがありました。ご指摘を頂き、早速訂正手続きをいたしましたので、ご報告させていただきます。当時記事をご覧いただいていた方には大変ご迷惑をお掛けし申し訳ありませんでした。深くお詫び申し上げます。




Disclaimer:Please be aware that my understanding and explanation here on my blog could be wrong.







by nn_77 | 2006-11-23 14:09 | USCPA (general)

CPA Net Forum again.  

CPA net forum is an on-line forum held in US, which I frequently visited when I was preparing for USCPA exam.

I haven’t been there since I got through USCPA exam.
But, today I gave some posts in CPA NET after a long interval.
One was to answer a question concerning a treatment regarding available for sale securities.

My (trial) answer was:
The unrealized gains or losses from available for sale securities should be reported as a component of the "other comprehensive income," which is reported either at the bottom of the income statement; in a separate comprehensive income statement; or in the statement of changes in shareholders' equity.
  And, then, the amount is kept in "accumulated other comprehensive income" in the balance sheet until the gains or losses are realized when they are actually sold, at which period the realized gain is recognized as a component of net income in the income statement.

I could be wrong if I didn’t get the questioner’s point correctly. But it’s fun to be able to exchange views in a way like this.

I should check the site at times to go over what I learned in USCPA exam prep; otherwise I would forget those things that I learned spending a lot of time!

And about Chinese. Now I’m giving an effort to learn Chinese language at a higher pace, though it doesn’t go as smoothly as I want.

I decided to start with filling a page with Chinese everyday.

After all, continuous effort is the only way to the success! 我要努力。

Ah, that reminds me of the title of my blog: nn的为USCPA和汉语的努力, or nn’s effort for USCPA (study) and Chinese language.
by nn_77 | 2006-11-22 06:53 | USCPA (general)

Binary Digits

0+1 = 1
1+1 = 10

Reading those calculating formulas above, you may well think I got insane.
Above is correct, however, on the binary digit basis, or 2進数 in Japanese.
In our ordinary life, we often talk on decimal number basis, or 10進数, where we have 10 types of numbers, including 0,1,2,3,4,5,6,7,8, and 9. Since we have as many as 10 types of numbers,

1+1 = 2
2+1 = 3

Like this, the number can be added up until 9. On decimal number basis, we don’t have any larger number than 9, and so we have to use the combination of two numbers to express a larger number, i.e. 9+1=10

In contrast, we have only “0” and “1” in the binary world. To express larger value than 1, therefore, we have to use the combination of two numbers.
Thus, 1+1=10, and 11+1=100

Here we have a very classic lesson: we have to doubt ourselves before doubting / denying others.

It’s easy to deny, criticize, or reject his or her idea just because it appears so strange from my viewpoint. It’s like saying, “1+1=10? You’re totally wrong. 1+1=2. You should know better. ”

So, even when someone’s idea sounds strange to me, I prefer to ask WHY he or she reached such a conclusion, instead of denying such an idea upon hearing it.

by nn_77 | 2006-11-21 01:37 | 英语(English)