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<   2007年 03月 ( 31 )   > この月の画像一覧


70 Days before 日商簿記1級

I did nothing today.
But 24 hours have gone as always.
No matter how I spend a day, time goes by in the same way at the same pace.
Time is fair. Being fair might be the ultimate truth in nature.
I wanna be such a fair person as time.
But it’s not easy; it’s easy to advocate punctuality, but human beings can hardly be as punctual as they advocate, which might be called another ultimate truth in the world.
But there’s no absolute truth in this world. Truth is always relative.
After all, it depends on how I do think in my mind.
Another day starts from tomorrow. I shall never leave it as it is now.
by nn_77 | 2007-03-31 00:33

FY 2006 ended

71 Days before 日商簿記1級

FY2006 was over today.
I reviewed how my performance was in business in this fiscal year.
I think I improved myself in that I achieved very precise and strict schedule management for every project of which I was in charge, setting a due date for every tiny action so that no one would waste one’s time in the course of project. As a result, I gave no single stupid excuse like “we should have done it by now, but …” ← This is the phrase I often used several years ago. After going through Spartan on-the-job training, it seems that I improved myself somehow, which I proved in this FY.

However, I have to take a second look at what I called “improvement” above. To achieve the situation above, I was very strict with myself, and I was very strict with others, too.
I am not such a type who roars at people. So I don’t yell. But, I pursued rational behavior in every business I committed with. When a vendor failed to meet the due date, I always ask “why?” If it was due to such an unexpected accident, I give him/her a second chance. If it was just because he or she was lazy, I couldn’t trust him/her and that’s the end of business with the vendor.

Of course, in order to behave in such a strict manner, I had to be strict with myself first. So, I forced myself to meet all the dues they gave to me.

It’s just fair, and that’s the way business should go---- I thought so.
But I gave a second thought to it. Those people I dismissed due to their failure could have done a better job if I carefully guided them to the right track. If I motivated them to give a positive outcome in a designated schedule, then the outcome of the project could have been greater.

I could have behaved in such a manner by which people are more encouraged to meet the due and produce things at a lever higher than originally expected.

My strict attitude in this FY led to certain achievements, actually. I achieved 100%.
But, in the coming FY, I’ll reform my style a little in such a way as I mentioned above, so that I can achieve 120% this time.
by nn_77 | 2007-03-30 10:45 | 仕事

Thank you so much!

72 Days before 日商簿記1級

I was so much disappointed yesterday that I found myself moaning about it here on my blog and on the SNS website.

Since then, I haven’t been able to access to the internet because I’ve been struggling with one thing or another in the last spurt of my business projects.

Arriving home now, I accessed to the internet and found I’ve received a lot of spurs, advice, and encouraging messages from many people: each of them touched my heart and helped me a lot. Now I finished writing my response to those messages respectively, but let me thank you again for your kindness.

Thank you so much !!

Having read your advice, I gave a thorough consideration about what I should do from now: should I keep studying those technical matters, or should I rather work on developing more general skills required for good management & effective teamwork?
And I reached a conclusion that I should do both of them, giving a good balance between them.

I don’t think it’s easy to pursue it. But I have no choice but to try and verify how it will work out --- with self-responsibility, because this is MY life.

I hope that, running on this road, someday I can achieve the goal and then I will look back this day, remembering you guys and, definitely, I will thank you all again.

I'm gonna get started again!
 p( ^ 。^ )q
by nn_77 | 2007-03-29 22:49 | 仕事

I knew it

73 Days before 日商簿記1級

A month ago I had an interview for a chance to work in the Int’l dept.
Today I received a sheet of result notification, on which it says I failed.

I’m now having very complex feeling mixed with sadness, anger, frustration, sorrow, abstraction, desperation, and…

I knew I have a problem: things that I really have to learn about are not such technical things as accounting, IT, laws, and foreign languages. There are some other things that I have yet to learn in the course of business experience, human relationship, and self-development. It’s easy to avert my eyes from what I really have to do and escape into study at desk. But what I really have to do is to nurture other aspects of myself, which is no easy at all.

I knew that by myself. So I should have been ready for today’s news by now.
Yet I felt so shocked when I heard the failure notice today. I still feel I was knocked down. Can’t write any more today.
by nn_77 | 2007-03-28 00:40 | 仕事

Hate digging into details

74 Days before 日商簿記1級
【5:20 a.m.】
Good morning!

I’m keeping working on bookkeeping study. Now I’m studying accounting treatments for consolidated financial statements. In Japanese bookkeeping exam, they ask me more in detail than they did in USCPA exam.
For example, when a parent company sold goods to its subsidiary on account, then the A/R of the parent company and the A/P of the subsidiary should be offset with each other, which I learned in USCPA exam context, too. But, the bookkeeping exam textbook requires me to go so far as to eliminate both the allowances for uncollectible accounts reserved for the A/R and the bad debt expense, which leads to higher (consolidated) book income than the taxable income, that results in the necessary adjustments by deferred tax accounting…. I got sick of it, because I’m a typical blood type O person; being rough and NOT good at sticking to details!
But, yeah, I have to get along with it!
by nn_77 | 2007-03-27 05:24 | 簿記一級

Almost there

75 Days before 日商簿記1級
【5:30 a.m.】
Good morning!
I'm now making up arrears in my bookkeeping study.
It might be possible for me to cover all the topics of commercial bookkeeping and move on to the industrial bookkeeping next month!
Now I’m studying the accounting treatments in business consolidation. Yesterday I encountered the pool of interests method, a famous one as a typical difference between JGAAP & USGAAP; pool of interests method cannot be used in any case in USGAAP which instead adopts purchase method in all cases.
If I hadn’t learned about accounting treatments in business consolidation in USCPA exam prep, I haven’t been able to finish this topic so quickly. I’m lucky!
Let’s keep working at this pace till I finish all the topical areas!
by nn_77 | 2007-03-26 05:35 | 簿記一級
76 Days before 日商簿記1級
【5:30 a.m.】


バルク、M&A、Proxy Fight、TOB、EBO ・・・ いろいろな事例が少しずつでてきたドラマでしたが、経済用語お勉強のドラマではなかったように思います。最終回は、物事が「見える人」と「見えない人」の違いが描かれていました。






by nn_77 | 2007-03-25 06:02 | 仕事
77 Days before 日商簿記1級
というのも、日商簿記1級では、「その他有価証券」の「含み損」の処理について2通りの処理方法を示しているんです。ひとつは、「含み益」同様に、Unrealized Lossも資本直入、つまり純資産の部のマイナス勘定として計上する方法。(, which is called 「全部純資産直入法」) これは、先日の日記でご紹介した方法です。USCPA試験で勉強したASF Sec.の処理もこんな感じでしたね。OCIをマイナス計上し、そのマイナスの数字がそのままAOCIに入っていきます。

日商簿記1級で紹介されているもうひとつの「その他有価証券」の「含み損」の処理方法は、Unrealized Lossを損益計算書の営業外費用に計上する、というものです。(含み益は純資産の部に計上。) これを「部分純資産直入法」と呼ぶそうです。




以上、おわり! キ~ン・コ~ン・カ~ン・コ~ン (チャイム♪)




【Unrelalized Loss】

会計上: 損益計算書に計上されるので、当期利益に影響する。

税務上: 損金不算入なので、当期の課税所得に影響しない。

つまり、先日みたような、(僕が)USCPA試験勉強で勉強したような全部純資産直入法と異なり、Tax expense diferred (法人税等調整額)を使う必要が出てくるのです。



(その他有価証券) 1000     (現  金)    1000


(その他有価証券評価差損益)   100  (その他有価証券) 100    
(繰延税金資産)             40     (法人税等調整額)  40
(法人税等)             800        (未払法人税) 800

これで、会計上は 1900円(=2000円 -含み損100円)の40%である

  ※ 760円=法人税等 800円 -法人税等調整額貸方残 40円



(現   金)     900         (その他有価証券) 900
(法人税等調整額)   40       (繰延税金資産)   40
(法人税等)           360         (未払法人税 ) 360
※ 400円=法人税等 360円 -法人税等調整額借方残 40円






【Unrelalized Loss】
会計上: 損益計算書を通さないので、当期利益(Net Income)に影響しない。
税務上: 損金不算入なので、当期の課税所得に影響しない。



(その他有価証券) 1000     (現  金)    1000


(その他有価証券評価差額金) 60     (その他有価証券) 100    
(繰延税金資産)          40  
(法人税等)        800            (未払法人税)   800

(1) これで、会計上は 2000円(含み損100円は損益計算書を通らないので無視)の40%である800円の税金費用が当期発生した計算になっています

(2) 一方で、税務上も、100円の損金不算入額を無視した2000円に対する40%の税金である800円の納税義務が発生するので、これが負債に「未払い法人税」として計上されています。

(3) このように、当期の会計上と税務上の税金費用が一致するので、「法人税等調整額」(Tax expense deferred)を使う余地が無いわけですね。

(4) ただ、将来実現する評価損についても、正味の「損」は税金勘案後の数字です。上記の例だと、評価損について損益計算書上の費用100が発生しますが、その分、課税所得が減って、「法人税等」(Tax Expense)が40減るので、税引き後利益は60です。なので、資本直入する「将来の利益」も税引き後の数字である60にしないと、資本の課題計上になってしまいます。そうする為に、「繰延税金資産(Deferred Tax Asset)」を計上してるんですね。


(現   金)          900       (その他有価証券)          900
(その他有価証券売却損)   60     (その他有価証券評価差額金)   60
                          (繰 延 税 金 資 産)         40
(法人税等)           400      (未払法人税 )          360


(2) 一方で、税務上は、100円の譲渡損が勘案されたあとの課税所得900円(=1000円-100円 )に対する40%の360円の納税義務が生じるので、360円を未払法人税(Tax Payable)に計上。

(3) ということで、(1)、(2)の通り、会計上と税務上のそれぞれの筋を通しながら、貸借は一致するということになります。

by nn_77 | 2007-03-24 15:11 | USCPA (general)

78 Days before 日商簿記1級

I'm ashamed to confess that I failed to wake up to study this morning.

Since I cannot write a lot here on my blog today, let me give you only a small tip for you.






That's all for today. See you later.
by nn_77 | 2007-03-23 06:25 | USCPA (general)
79 Days before 日商簿記1級
I was a night owl last night, getting absorbed in bookkeeping study. (I'm getting behind the schedule again... )

In order to catch up with the plan, I had to work a lot for bookkeeping study, and it was 3:00 a.m. when I felt very sleepy...

If I don't study tonight (or early in the next morning), all the effort that I made last night would turn out to be for naught...

But, I'll show up in a drinking party tonight.


*** *** *** *** *** *** *** *** *** *** *** *** *** *** *** ***


しかも、相手科目は「法人税等調整額)(Tax Expense-deferred )ではなく、「その他有価証券」(ASF securities) ?

ここでDTL/DTAが登場する理由については、3/20の記事内で完結させましたが、なぜ相手科目が「法人税等調整額)(Tax Expense-deferred )」にならないのかについては、理解していませんでした。


その他有価証券の含み損益(Unrealized Gain / Loss on AFS Sec.)については、日商簿記の世界では、損益計算書を通らないで、貸借対照表の純資産の部に直接計上されます(注記1)。いわゆる「資本直入」です。それゆえ、「当期の」税金費用については差異が発生しないんですね。

【Unrealized Gain】
会計上: 損益計算書を通さないので、当期利益に影響しない。
税務上: 益金不算入なので、当期の課税所得に影響しない。

【Unrelalized Loss】
会計上: 損益計算書を通さないので、当期利益に影響しない。(注記2)
税務上: 損金不算入なので、当期の課税所得に影響しない。

それ故、「法人税等調整額)(Tax Expense-deferred )」を計上して、「当期の」Tax-Expense (「法人税等」)を増減調整する必要がないわけです。

コレがまさに、本件において繰延税金資産/負債(DTA/DTL)の相手科目が法人税等調整額(Tax Expense deferred )にならない理由ですね。

しかし、3/20の記事でも書いたように、来期以降に当該有価証券を売却するなどして、Unrealized Gain / Lossが、Realizeしてしまったら、それはその期の課税所得に影響を与えます。しかし、その原因はその期ではなく、DTA / DTL を計上した期に発生した評価損益に起因するものです。したがって、例えば、来期以降にRealized Gainが生じて課税所得が増えて、「未払法人税等」(Tax Payable)を計上する必要はあっても、その期の「法人税等」(Tax Expense)は調整してはいけない(←その原因が今期に発生したことではないから)ことになります。


(その他有価証券) 1000     (現  金)    1000

(その他有価証券) 100     (繰 延 税 金 負 債)    40
                  (その他有価証券評価差額金) 60


(現   金)    1100    (その他有価証券) 1100
(繰延税金負債)   40     (未払法人税 ) 440
(法人税等) 400

【20X2年度】の未払法人税(Tax Payable)が440円となって、ちゃんと、1100円の所得に対する納税義務は負債計上しており、その一方で、当期のTax Expenseは400円のみ、つまり【20X1年度】の100円の含み益発生に関しては、当期の法人税等の計算に含まれないようになっているのがミソですね。


USGAAPでは、Other Comprehensive Incomeは、
   1) Income statementの下部
   2) Comprehensive Income Statement
   3) Statament of Changes in Equity

FSAS 130

Alternative Formats for Reporting Comprehensive Income

22. An enterprise shall display comprehensive income and its components in a financial statement that is displayed with the same prominence as other financial statements that constitute a full set of financial statements. This Statement does not require a specific format for that financial statement but requires that an enterprise display net income as a component of comprehensive income in that financial statement. Appendix B provides illustrations of the components of other comprehensive income and total comprehensive income being reported below the total for net income in a statement that reports results of operations, in a separate statement of comprehensive income that begins with net income, and in a statement of changes in equity.

(注記2) 実は、「その他有価証券」の未実現損失(Unrealized Loss)を、その期にRealized Lossとして計上してしまうやり方もあります。「部分純資産直入法」と呼ばれるものです。
これについては、また、明日(or later)。。。
by nn_77 | 2007-03-22 19:28 | >FARE