<   2007年 06月 ( 30 )   > この月の画像一覧

keep doing things EVERYDAY

I went to a tennis club of the local community with my wife.
I joined in the lesson 10 times in a row and today it was the last lesson.
We enjoyed playing a game several times and the lesson was successfully over.
I think my form has improved a little, considering that I was quite a beginner when I joined in this club 2 months ago. But, I’m still a lousy tennis player. Maybe I gotta keep practicing so as to be able to enjoy playing tennis more.
Throughout this experience I leaned the importance of physical exercise. When I was moving in an office of a bank, I was busy running here and there in and out of the office. But, since I was moved to the current working place and assigned to design homepages in front of the computer, I didn’t move an inch during the daytime. Naturally, my eyesight got worse, and I gained much fat than is needed.
In the last two months, I lost my weight by about 4 kg with the length around my belly shortened by 9cm.
It’s not only tennis that helped me in losing my weight.

Upon reading this article of K.T san’s blog,
I started doing sit-ups everyday and I’ve kept doing it since then.
And it worked out.
As he said in the article, keep doing things EVERYDAY certainly makes a difference.

Ah, yeah. I know I have many other things that I have to do everyday. (>_<)
by nn_77 | 2007-06-30 19:07 | Sports | Comments(0)

Presentation in English

Our office will have guests from foreign countries on next Monday, and I was assigned to give a briefing on the overview of our organization.

I like speaking in front of audience as well as giving a presentation, which reminds me of those days when I joined in a number of English speech contests, English debate tournaments, and the like in my university days.

Besides, I used to play a comedy drama in English in a class. The American teacher of our class just told us to make and present an English dialogue in front of the other classmates. But, as an Osaka native, I felt a kind of responsibility that I have to contribute laughter to the classroom. (^_^) So, back in those days, on my way to the university, I was always thinking about funny story in English. What a crazy student I was! (But now it seems that such weird practice of English worked out somehow to improve my English…)

After graduating university, I started working in a bank, but I didn’t have a chance to use English in the company for seven years, except when I worked as an interpreter in the negotiation of M&A project between a Japanese company that wanted to sell its subsidiary company and a German company that was interested in acquiring the subsidiary.

Later on, I was assigned to go on loan to another organization that wanted someone with English skill and IT literacy, which I happened to have on a hobby-oriented basis.
Since then, I occasionally had a chance to use English in my job from time to time in the organization, but yet, I didn’t have a chance to give a presentation in English in front of what really looks like audience. So I’m excited about it and now conceiving the structure of presentation, designing a series of the Power Point presentation sheets. “Inserting a joke here, making fun of myself here, and… ah, I shouldn’t forget to explain what I was supposed to explain here!”

It’s exiting to be able to make better use of my own skill in a working place. It’d be great if the new working place I’m gonna work in after I finish my term here is also such an exciting place, though I haven’t found such a place yet…
by nn_77 | 2007-06-29 11:52 | 英语(English) | Comments(8)

USCPA受験情報やツールについては、このサイトの上部の「USCPA Exam Info」をクリックすると、下記リンク先のページが開きます。


この中で、「CPA勉強ツール」の項目の「リサーチ問題対策」というプルダウンメニューの中にある「AICPA resources」というサイトへ行くと、キーワードを入れて検索して、FASやSASがザーッとでてきて、どれどれ・・・と見ていく、というリサーチの練習ができるようになっています。

【USCPA Resources】

このサイトは、USCPA試験のFAR (Financial Accounting and Reporting)とAUD (Audit and Attestation)のNTS(Notice to Schedule:受験票のようなもの)を受領した人しか使うことが出来ません。アクセスが過度に集中することを避けているのかもしれませんね。

上記の「リサーチ問題対策」プルダウンメニューの「>申込はコチラから」をクリックすると、その申込画面が開きますので、Section ID numberなどを入力して登録します。登録してから1週間以内くらいに、パスワードが送られてきて、このパスワードで上記サイトを利用できるようになる、というシステムです。







ただ、このツール、操作感覚は練習できるのですが、リサーチのデータベースは、ごく限られた量しか入っていません。あくまでも操作の練習、という感じですね。ですから、冒頭で紹介した、AICPA Resources(こっちはデータベースがかなり充実しています)と両方組み合わせて練習するのがいいでしょう。紙ベースのテキストでリサーチの問題があったときに、このシステムを利用してはいかがですか?私はワイリーとこのサイトを併用していました。


それでは、皆さん、今日もお互い、勉強頑張りましょう! では、また。

by nn_77 | 2007-06-28 10:01 | Comments(0)
The other day I got a job offer from a company, which offered me twice as high salary as I’m earning now. But, after examining the business outline of the company, I refused to accept the offer( with some lingering regrets).
The high income is very attractive, of course. But there’s no guarantee that I can keep being paid that amount for long periods of time. And I thought I couldn’t take the risk.

Here I’m not talking about the risk of receiving lower salary due to my poor performance in the new company. It is fair that I receive low salary if I cannot prove myself in the new company, and so it is quite reasonable I’m paid less for that.

The thing I’m now talking about is the company’s ability to keep paying salaries to its employees. It’s a kind of going concern valuation of the company. Even if a company seems to be able to offer good salaries to its employees in the short run, there’s no guarantee that the company can be well off in the long run. As far as I watched on the TV news, or read on the Nikkei news paper, I think those companies that had paid more salary than was needed didn’t succeeded in the end.

Everything has its FMV (fair market value, which we have learned a lot about in our study of USCPA exam!) If I put a too expensive retail tag on myself, I’ll be in trouble somehow after I’m bought by a company. Now it seems to me that nn is worth one million yen higher than the current annual income, if I can find a right place to work, taking advantage of my linguistic skills, IT know-how, working experience in financial business backed with USCPA certificate, and Kansai-taste sense of humor (!?).

There must be something wrong in companies that are going to pay more money than I think I’m worth. When I come across such a company, I have to be very careful not to be lured by a bait of high salary and go further to examine the company’s financial conditions, stock evaluation in the market, business outlook, and its prospects for the future.

Of course no company can be perfect in every respect. There could be some problems. But it’d be OK if I think nn could cover those problems by improving the system of the company. But if the problem seems beyond my reach, or beyond the reach of employee, then, I had better not take the risk of entering such a company. .

By the way, it seems difficult to find such a good opportunity in the area I’m hoping to work in. I need to give a far more thorough market research!!
by nn_77 | 2007-06-27 09:25 | 仕事 | Comments(0)


I work overtime these days, because I’m asked by my colleagues to help them in the daytime, and it's almost at night that I could get to work on my own work.

But today I finished most part of the big project I’ve been engaged in.
I hope I won’t be staying in the office till late night from tomorrow. Taking this opportunity, I think I should restart studying bookkeeping and Chinese again before I regret my inactive private life.

For a starter, I have to regain the habit of early bird so as to ensure certain amount of time to study.

But the reality is bad habits are easy to acquire; good habits are not.
But they also say “No pain, no gain.” Have to fight against myself. 加油, nn!
by nn_77 | 2007-06-26 20:29 | 仕事 | Comments(2)
--(ご質問 form tnさん) --------------------
DE州のApplicationの項目11に大学での履修実績に関する記載項目がありましたよね。なかに「DE州の受験者についてはExam ServiceがState Boardへ転送する」というくだりがあるので、当初からDE受験者である場合は今から大学に証明書を出してもらったり、改めてFACS申請したりということは必要ないですよね?




--- そうですね。私の場合、大学の単位履修証明書やFACSの手続きといったことは、受験の申込の時しかしていません。合格後、Certを申し込むにあたって、そうした手続きは一切行いませんでした。項目11のところに、日本の大学と、モンタナ州立大学に関する記載をしただけです。


--- はい、まったく同じ道をたどりました(^_^) 外国語大学卒業の為、DE州が要求する21単位のいずれの科目も大学でとっていませんでしたから(涙)

--- ええ、同封しませんでした。私もMontanaのオリジナルTranscriptを手元にもっています。私は、Cert申請の時、後述の通り、念のため不要なものもいくつか同封しましたが、大学成績書類については同封しませんでした。上記で確認したとおり、そもそも不要(because “if you sat for the exam as a Delaware candidate, the exam service will forward your transcripts to the Board office after notification of grades are sent to exam candidates”)ということでしたし、私の場合は、Score noticeなど合格したことを証明する書類を同封したので、「CPA受験に合格した=CPA受験の前提となる大学履修条件は満たしている」と理解してもらえると考えたからです。

--- 実は、例のCPA掲示板で、tnさんがご懸念されている“大学合格証明を送付するよう、関係機関に手配しなさい“みたいなことをDE州から言われて、モンタナ州立大学(だったと思います)に、発送の手続きを依頼しなければならなかった、という人の書き込みを読んだことがあります。私はそんなこと一切しなかったので、驚きでした。掲示板では詳しい事情がわかりませんでしたので、その方と私の違いは良くわからずじまいでしたが。。。



1. Application form for a CPA certificate (←公証を取得した申請書)

2. Money Order (←申請費用:時期によって変わるので、注意)

3. A duplicate of my initial application for the Uniform CPA Examination (for a proof that I applied prior to January 2006)
・・・ 当初、NTS申込時に送った受験申込書のコピーです。DEのCert発給要件は変わった(これからは実務経験がないとCertは発行しない)けれど、私は 2005年12月には受験申請しているので、移行期間特例措置に当てはまって、実務経験無しでCertもらえますよねー!ってアピールするため)、

4. Duplicates of Uniform CPA Examination Score Notice
・・・ ほんでもって、ちゃんと4科目合格してますよー、という確証。

5. A duplicate of my certificate of completion of AICPA self-study course and examination in professional ethics.
・・・ 更に、Cert受領に必要な、Ethics試験もちゃんと合格してますよー、という確証。

3~5は、それぞれ担当する機関・団体から送られるので、同封する必要はないと説明されているのに、nnがそれでも「一応」同封したものです。3~5も含めて書類を確認すれば、私が先方の立場でも「うん、OKだな」と思えると考えました。大学成績証明の写しを入れることも考えましたが、前述の通り、CPAに合格している時点で、その事実自体は自明だと私は考えたのです。それに、そもそも、米国のexam serviceから転送されることになっているようですしね。




Last but not least, I really hope the certificate of USCPA will arrive at your hand, tn-san!
Please don’t hesitate to give me further question, if any.

by nn_77 | 2007-06-25 09:22 | USCPA (general) | Comments(2)

Trip in Fukuoka


I’ve been here in Hakata in Fukuoka prefecture since yesterday.
Though I have visited this area occasionally, I’ve never come here alone.

Fukuoka is located at the southern part of Japan archipelago.

Being geographically close to Korean Peninsula, the area is considered to be the southern gate of Japan. The municipal governments around here are cooperating with local corporations to invite more business from the other Asian countries to stimulate the local economy.

I didn’t have much time to walk around, so I just asked a hotel clerk for information about good restaurants of Hakata ramen, or Hakata Chinese noodle. Historically speaking, ramen, or Chinese noodle, is among Chinese dishes and it was introduced to Japan back in old days. But, today’s ramen is one of the typical dishes you can enjoy here in Japan, and many local areas produce the ramen of their local brand. Among those major local ramen brands is Hakata ramen.

The hotel clerk recommended me a Hakata ramen restaurant, named Ichiran, which is at the basement floor of Canal City, a large commercial complex in Fukuoka. A part of this commercial complex is funded by J-REIT.


Asking the way several people I met on the way, I finally arrived at Ichiran.

The interior arrangement of the restaurant was funny. A wooden board separates every seat, so that a customer won’t be bothered by the other customers’ behavior.

And they sell only one type of noodle and so we don’t have much choice. Whole the concept of the restaurant is that customers should concentrate on the taste of the noodle.

This is it.

The taste wasn’t bad and I enjoyed it.

Next morning I walked around Hakata and Tenjin areas.
I checked out the railroad networks of the local area, the subway roots and locations of the offices of several companies, because I suppose I would have to come and visit these places again a couple of times in the coming months.

Finishing all the business I was supposed to do in this trip, I took a Shinkansen bullet train back to Osaka.

Arriving home, I found many comments on the yesterday’s article. I was surprised to receive those comments, because I thought people don’t read my articles when I write in my lousy English. I felt very happy to know they took trouble in reading my awkward English and left those warm comments with good wishes---- “I’m now being encouraged by so many people,” I thought.

Whenever I come to think of terminating this blog diary, I always stop thinking of it, remembering I’m having wonderful connections with people through this blog.

Thank you all who’ve left kind message for me.
And let me wish good luck for you, too!
by nn_77 | 2007-06-24 16:10 | Travel | Comments(0)

Switching jobs

Finally, I officially started things to seek for a new working place.
I’ve been talking with several recruiting agencies, collecting information about what it is like to change careers. Since I had so many things to consider so far, I couldn’t make up my mind ---- until now.
But, meeting with various people here and there, I finally came to think that now it is the only chance to step on to a new career in my life. Today I officially got things ahead, though it’d take some more time before things start going, and there isn’t much that I can mention on it here now.
Now I have to seed up with everything!!
by nn_77 | 2007-06-23 08:33 | 仕事 | Comments(15)
Last night I got an email from Anima (←his nickname used in the internet world), who joined in the off-line meeting that I hosted the other day. In the message he said, “たった今試験の結果が分かったので報告させていただきます。FAR:83点、REG:86点でした。(I’ve just got the result of the USCPA exam. Got 83 points for FAR and 86 points for REG!) ”

Congratulations, Anima-san! You did it!

I’m so happy, as if I were fling high in the sky, whenever I receive a success letter from friends who got through USCPA exam.

As I wrote here on my blog before, I saw many of my friends passing the USCPA exam and I passed the exam myself, and now I feel as if I could tell what makes it possible for the candidates to pass the exam. So, these days, whenever I receive a success letter from friends, I always say to myself, “I thought so.”
Roughly speaking, following are the characteristics observed commonly among all the friends who passed the exam.

1: listen to the opinion of those who have already passed the exam.
(I deliberately used the verb “listen” rather than “hear.”)
2: cool and calm enough to analyze oneself.
3: diligent enough to stick to one’s study-plan.

Anima-san continued in his message, “あの日、帰り際にnnさんからノートの取る上の心得を教わり、今週はずっと自分の手帳に丁寧に書き込み→昼食時にReviewを繰り返していました。(You taught me the secrets about how to take notes effectively and I’ve been taking notes in nn’s manner and have been reviewing the notes over lunch everyday.)”

When I saw his notebooks in the off-line meeting, it seemed his manner of note-taking wasn’t bad at all. Rather I was inspired by his great integrity for USCPA study. Most people would be satisfied with themselves if such amount of note-taking was achieved!
Yet I went further and suggested some more advice to him, namely nn’s concept and manner of efficient & effective note-taking, which I thought could improve his notebooks.

Though he had already established his own study-style, his mind still had capacity to listen to others’ advice, including my advice.
And he was cool and calm enough to make fair comparison between his original manner and my advice. And now introducing some parts of my advice to his study manner, he’s now continuing his effort!

Under the precarious global environment problem, fuel-efficient cars are becoming more popular than before, because, no matter how much fuel is accumulated in a fuel tank, if the process of converting fuel to energy is less efficient and less effective, then we cannot expect as much result as is originally expected.
The same is true to USCPA exam prep. Passion, enthusiasm and diligent behavior are all important, of course. But if the study method isn’t efficient or effective enough, it’d be a very long shot. The best study method varies from person to person. So it’s very important to find one’s best study style, borrowing the ideas of those who’ve already passed the exam. It is easy to escape into everyday’s study without thinking hard about above mentioned things. But, be careful; wrong tactics would lead you to a wrong destination.

Last but not least, I’m always wishing the success in the USCPA exam for all the candidates who are reading my blog!
by nn_77 | 2007-06-22 10:09 | USCPA (general) | Comments(5)

LBO: Leveraged Buyout


Yesterday’s Nikkei News paper reported that the amount of loan provided for LBO projects has been increasing in the world. According to the statistics given in the article, the amount of such loan in 2006 was 360 billion dollars, 68% higher than the amount in the previous year. Large portion of money is provided to those buy-out funds, which are investment funds that earn most parts of their profits through M&A projects.

I didn’t learn the term LBO in the course of my BEC (Business Environment and Law) study in USCPA exam preparation. But, considering the popularity of the term on the NIKKEI news paper (the leading economic newspaper), it could be said it’s worth noting LBO here on my blog.

LBO is the abbreviation of Leveraged Buyout. Under LBO, an acquiring company raises money to buy another company by collateralizing the asset of the company to be acquired. In some cases, at the point of acquisition, an acquiring company doesn’t have much cash for acquisition and so an acquiring company often borrows money from financing corporations, which requires collateral assets to secure their loan. Thus, an acquiring company that doesn’t have either cash or assets to collateralize faces difficulty in acquisition. In LBO, however, an acquiring company can borrow money by collateralizing the asset of the company to be acquired. The LBO scheme, therefore, makes it possible for an acquiring company to acquire another company with little cash of its own, and this is the very effect that is compared to the principle of leverage.
by nn_77 | 2007-06-21 16:28 | >BEC | Comments(2)