Counselor Sales Program

When I was working in a front section of the bank, I once joined in a training called "Counselor Sales Program," in which trainees learn how to communicate with their clients for a successful deal.
I understood the method in theory, but it wasn't that easy to apply it to the real daily negotiation. The companies' presidents of my fathers' age are not so easy to persuade as I wished.


Now I'm in a completely different working place because I'm in a temporary job transfer program. These days, in order to carry out a project I'm committed to here, I'm visiting many companies and organizations to solicit their cooperation.
I don't know why, but what I learned many years ago in the Counselor Sales Program is working very well here now. The directors or the managers whom I meet these days are all indifferent to my project at first. But, by the time I leave their offices, we shake hands on the deal. It's nice and I'm happy.

Well, if it could be said that this was brought about as a result of my past bitter experiences, then I want to accumulate much more experiences from now on, too!



But the more I talk with those people, the more documents pile up on my desk.


我要做时间。为什么? 我要学习汉语。我要复习USCPA! 加油!加油!加油!
[PR]
# by nn_77 | 2005-11-10 22:16 | 仕事 | Comments(0)

I love ANJO! (真的?)

I participated in a USCPA exam orientation held by Anjo today, because an email message from them said that those who are preparing for the Delaware cert were highly recommended to join in the orientation program. So I joined.

But, at the very beginning of the orientation, the lecturer said “Today I’ll present you the common information that applies to all the states. So if you wish to check out pieces of info about a particular state, then please check out the Anjo Web site at home.”

That’s the way it goes in my life (>o<)/
[PR]
# by nn_77 | 2005-11-09 12:47 | USCPA (general) | Comments(0)

圣诞树

圣诞树

今天我看了圣诞树。
Time flies like an arrow!

没有时间。我要着急。我焦急。
a0050593_1323466.jpg

[PR]
# by nn_77 | 2005-11-08 12:47 | 汉语 | Comments(2)

Derivative Instruments (衍生?)

When I was in a certain section of a banking corporation, I had to deal with the derivative instruments, especially those of SWAP & OPTION.

I had to explain and sell those instruments to the clients when I was in a sales department. Insufficient explanation would be severely punished, so I was very careful. I was even scared of dealing with it; if you fail to do so, you could be sued by your client.

When I was in an internal department, I had to calculate the settlement amounts of the clients every period (basically, it comes every three months or six months). Some contracts do the settlement in gross amounts, and others do in the net amounts. The computer system was immature yet, because some derivative instruments are highly customized for the clients. So the cash flows for each derivative contract were neatly controlled by an Excel spread sheet!!

By the way, I made a little summary of the derivative part of uscpa exam (FARE). For more details, click the “Memo” below.

Disclaimer: The memo below is just for nn’s reminder. Of course you know better than to believe it at face value.

ps) Derivative的汉语翻译好像"衍生," 还是我不知道怎么念!
( It seems that the Chinese translation for "Derivative" is "衍生," although I have no idea about how to pronounce it!!)

Memo
[PR]
# by nn_77 | 2005-11-07 19:46 | >FARE | Comments(2)

CAPITAL BUDGETING

a0050593_13322311.jpgToday, I reviewed CAPITAL BUDGETING. It is a topic of Managerial ACCT of USCPA/BEC.

I thought my understanding was perfect when I learned it first a year ago. But the internet review course provided by Anjo made it much clear to me! (The photo on the right is my home-laptop. You can view the Internet streaming video lecture of the Anjo’s internet courses.)


Question:
Describe the features of the four methods used in Capital Budgeting (Pay Back, ARR, NPV, and IRR) from the viewpoint of a company’s management who has to make a decision among some projects suggested by the project manager!

Below is my trial answer.

NOTE: what’s written here is just for my personal memo. So it could be imprecise or inaccurate, because I’m just an inexperienced candidate. Sorry!


(( nn's answer ))

When a company considers whether or not to invest in a certain project, they will discuss it by using either of or mixture of the following 4 methods:

1. Pay Back Method
The management thinks the invested capital will be collected in the end, anyway. But how long does it take for them to collect all the invested capital? The management calculates it without taking the time-value of money concept into consideration.

2. Accounting Rate of Return Method
The management evaluates the effect of the investment by measuring the company’s net income in the income statement. The calculation is done just by dividing the net income by the initial investment or by the average investment. Thus the result of the calculation is a rate. The management will consider whether the rate is attractive enough or not.

The above two methods pay no attention to time value concept. What’s worse, the policy of how to account for the depreciation affects the result of the calculation.

So, the following method was invented!


3. Net Present Value method

NPV = PV of Future CF (Expected Revenue) - Required (initial) investment ( Cost )

If the NPV is positive, the management can give a green light to the project manager.
Here, PV of Future CF (Expected Revenue) is discounted by the time-value concept. So, this method is really pragmatic. In order to use this method, the discount rate has to be determined first.

4. Internal Rate of Return Method
This method shares the same basic conceptual background with NPV method. But the purpose of IRR is to figure out the required rate to make PV of Future CF and Required investment balanced. (Expected Revenue = Cost)
If the resultant rate is higher than the yield rate of the project, it means NPV is positive, and so the management will take it.
Not that the IRR higher than the yield rate only assures the positive NPV. It never indicates how much it is profitable, then. If you want to know it, then you have to try NPV anyway.

※ Sometimes you find, in a problem of the USCPA exam, a phrase “mutually exclusive,” which means there are several possible projects now but the company cannot do them all and so has to take only one of them. In such a situation, IRR is helpful, but not decisive, because if the IRRs of all the projects become positive, you cannot make comparison among them just by the IRR figures. In such a case, therefore, you have to seek for the NRVs of those projects for comparison, anyway.
[PR]
# by nn_77 | 2005-11-06 13:27 | >BEC | Comments(0)

Pop Quiz for myself


Q. Write down the Chinese translation for the following words in Simplified Chinese.



1.blue 2. teacher 3.history 4.face 5.cap

6.mother 7.grandmother 8.beer 9.bottle 10.wall

11.bridge 12.skirt 13.time 14.vegetable 15.grandchildren

16.sun 17.soup 18.tree 19.hair 20. weather

(^v^) It's funny that "beer" is NOT "麦酒"! (^v^)


Click "More" to view the answers!!



More
[PR]
# by nn_77 | 2005-11-05 15:45 | 汉语 | Comments(5)

Confusing!

a0050593_0332873.jpg


我用这课本准备汉语的考试。


十一月二十七号我打算参加考试。

According to the textbook, I have to memorize no less than 500 words.
I've been preparing for 6 months starting on this April.

Now I can "pronounce" the 500 words, because I've kept listening to the CD, which was a supplement to the textbook, on my way to and from the office everyday.

But, today I realized that I cannot write correct Chinese characteres, which are subltly different from Japanese kanjicharacteres.

I have to work on WRITING from tomorrow!!

Following are those that I failed to write correctly today.

More
[PR]
# by nn_77 | 2005-11-05 01:03 | 汉语 | Comments(0)
a0050593_9515072.jpg

I had to pay a visit to Kyoto to join in several meetings which were held in the companies whose head quaters are located in Kyoto.
Because I had a long interval between the meetings, I went to a McDonald's to study FARE (one of the subjects of USCPA exam).

Since I've been off the study for several days, I was awkward.
I made a summary about "Perpetual method vs Periodical method" by the time I left for the next meeting.


加油!
[PR]
# by nn_77 | 2005-11-04 09:57 | >FARE | Comments(2)

No more tepid attitude

I have to put an end to my tepid style of my study for USCPA and upcoming Chinese exam.

It's diffucult to keep my motivation all the time, partly because there aren't so many visible competition around me in my life.

But, as I can see on the Web, there're lots of guys who're working hard to improve themselves for a higher career.

If I let this chance slip away and fail the exam, I'll have no chance to make it again in my life.

They are working hard, hard, and hard.

http://www.cpanet.com/cpa_forum/default.asp
[PR]
# by nn_77 | 2005-11-03 15:00 | USCPA (general) | Comments(2)

TOEIC

I sat for TOEIC today, which was held in the company.

I didn't have any time to spare for TOEIC prep, so I just crammed only in the previous night, especially for listening parts.

Since I learned some techiniques through the makeshift study, I didn't have much trouble in the exam.

I estimate the score will be 900 or higher. (my current record:910)
But note that I'm a poor prophet, and the above estimate of mine was not audited for its reasonableness at all!!

Chinese Exam is going to come on Nov. 27th.
USCPA, on May.

No time for a break!!
[PR]
# by nn_77 | 2005-11-02 00:44 | 汉语 | Comments(0)

from a cell phone

i visited some major general trading companies to join in conferences today & got impressed with their vast knowledge & info.
i wanna be like them.


ps
this is from cell phone.awkward!
[PR]
# by nn_77 | 2005-11-01 12:49 | 仕事 | Comments(0)

发困 (GOT SLEEPY)

I studied with sincerity and much concentration

till 2:00 a.m



我发困。
= I'm sleepy...



发:fa 1
become, get (a verb, which is used to describe the change of the state)

困:kun 4
I'm not sure about the class of this word here in this context.
Adverb? (sleepy) or, Noun? (drowsiness), or Verb? (become sleepy)

Any info on this is appreciated! Thank you in advance for your help.


By the way,

明天我打算长参观镇会议

(长 cahng 2··· long)

= I'm supposed to join in a long meeting tomorrow.



I've gotta try hard to stay awake

not to nod off in the thick of the meeting

!
[PR]
# by nn_77 | 2005-10-31 12:17 | 汉语 | Comments(5)

Motivation Crisis

I had spent the precious time purposelessly again this weekend.
How many times have I repented my stupid deed? Every of my determination rings hollow now. I've got sick of it. I know I don't have much time left now and so I have to do every mortal thing to pass the exam. Or I'd cry over my stupidity on the fatal day.

I shouldn't moon over anything counterproductive. But I'm such an easy quitter, anyway. I know myself well. I'm a goldbrick. Well, it's easy to rain insult after insult on myself. though it doesn't solve anything.

In the end, my conclusion always goes, "Now I have only to plug away at my study of USCPA. That's all. If you cannot do it, you cannot achieve anything in your life."

I'm much behind my plan. Now I don't even remember what was my plan. All I can do is, if any, to take any precautions so that things won't take a turn for the worse, which means I have to take a sudden turn to improve the situation.

I have to put forward all the schedule. So I'm going to refrain from having a finger in every pie. I'll concentrate on only USCPA and Chinese with my sheer determination, and I'll get USCPA next May. Sounds like a pie in the sky? You'll see.
[PR]
# by nn_77 | 2005-10-30 15:56 | USCPA (general) | Comments(0)

竞争对手 / competition

J, my old friend, is now trying hard to develop his career into a new field.
We used to emulate each other in our university days.

After graduation, we went into different fields: He got into a publication / journalism field, and I went into fincancial business.

We've been in touch with each other ever since. But I had been almost losing the sence of competition by the lapse of time, until I got a notice from him that he's preparing himself for a new career.

Now I'm making a lofty challenge against USCPA exam. If I leave myself running at the current lazy pace, I'd fail.

All right. Here I'll set him as my competition again. Whenever I'm inclined to any temptation or my lazy mind, then I'll remember him. Competing him, I'm gonna make it to my goal, definitely!!


竞争对手 jing·zheng 4-1 dui·shou 4-3 competition
[PR]
# by nn_77 | 2005-10-29 00:23 | USCPA (general)

Made it to the last train...

今天我要访问SUNTORY和NTT西日本参观会议。
(I had to visit the head offices of Suntory and NTT West to have a meeting.)


And I had to visit some more companies to have a discussion over my project. It was 18:30 when I got back to the office, when I saw a pile of documents beckoning me!!

It was 11:50 when I returned the last email which was an urgent request for the data of the office's official website.

I dashed out of the office and haild a cab for the station.

I just made it to the last train...



Although I sneaked some time for study in the daytime, I couldn't study at night. Sorry!!
[PR]
# by nn_77 | 2005-10-28 17:58 | 仕事 | Comments(0)

US consulate

Today I went to US consulate in Osaka, which is at Umeda-Shinmichi (usually called "Ume-shin."
I had never visited such a place before, so I was a bit excited. The security was very tight, and I had to undergo a rigorous body check and have my backpack screened. I had some stationaries in the backpack, so I deposited my entire baggage in the custody and took only the application form which I had to get notarized. I was directed to go up onto the forth floor, where I paid the charge with a credit card. After I finished the settlement, a Japanese officer took my application form, asking for the purpose of notary. After I explained that it's for USCPA exam, he told me to wait in the room for a minute. Several minutes later, a caucasian appeared. He was the notary public.

NP: Notary Public
nn: me

NP:"Mr. nn?" (, looking around the room)
nn:"Yes" ( I stood up.)
NP:"So, you know what's written here?"
nn:"Sure."
NP:"Ok. Then, sign here, and put the date beside your signature."
nn:"Ok...... " (filled in, and hand it over to him.)
NP:"Ok. Please wait for a minute."

Then he came back and returned the notarized application form to me, saying "Good luck on the exam!"
"Thank you," so I said.

It was all about it. I got into the consulate building at 3:00 p.m. and got out of it at 3:10. It was much simplier than I had expected!


I was glad that the notary public wished me good luck. But I know good luck is of no use to pass the exam.

I have to study harder, harder, and harder so that I can pass the exam without turning to my poor luck.
[PR]
# by nn_77 | 2005-10-27 18:48 | USCPA (general) | Comments(0)
在公司我最近很忙, partly because I'm again getting involved in many varieties projects again, and mostly because I'm obedient to the surpervisors whimsical orders, which often appears out of the blue.
Upon his request, full of whims again, today I had to cancel what I was planning to do in the afternoon and instead had to visit a client's office in the Habis Ent building to have a meeting.
Since the place was pretty much close to Anjo school, I went to Anjo school after the meeting. It was around 18:00. I stayed there working 28 MCQs of FARE. SFAS 问题很难, because the descripiton in the problem sometimes sounds very tricky. 我觉得我要学习更多。 It was good, anyway, spending sometime there in Anjo school. 在那里我有点儿紧张, and so I can concentrate on the subjects.
I'm going to take a day off tomorrow. I'm going to the US consulate for notarization on my exam application form. It's a bit exciting.


Todays "More" is about Distribution rules of PS vs. S-corporation

More
[PR]
# by nn_77 | 2005-10-26 09:04 | >REG | Comments(2)

Requisition for PERFECTION

Today I reviewed the requisition for PERFECTION (one of the USCPA exam topics).

The difference between ATTACHMENT & PERFECTION is important, which knowledge was vital when I was working in a credit control section in a bank.

I was in a section where my role is to watch the procedures taken by a team called SERVICER, whose mission is to collect bad loans and increase the share of the secured loan credit in the non-performing loan. Sometimes I prevented them from lending an additional fund for the working capital without perfecting the collateral by mistake, which happened when they made a poor scheduling with a judicial scrivener or when they took a careless proceeding in a stupid hasty.

As a matter of exam topic, secured interests on collateral get perfected when

(1) Filing a financial statement, or
(2) the collateral is in the possession of the secured party, or
(3) it was perfected upon ATTACHMENT


QUESTIONS:
a) Name the two possible cases of Automatic PERFECTION
b) When does such an automatic PERFECTION above get denied?

For answers, click the "More" below!

More
[PR]
# by nn_77 | 2005-10-25 21:00 | >REG | Comments(0)
我在这个博客里开始学习汉语, because 我可以用简体字 here on excite blog, which wasn't possible when I tried in other blog servers.

Another thing I'm now committed to is the preparation for the USCPA exam.

Chinese and USCPA are both impregnable to me.

My prep for USCPA got started two years ago, and Chinese six months ago.

I've been struggling with these, which records I kept on the other blog site.

I got thwarted there for some reason, partly because the blog server couldn't deal with Simplified Chinese, which is now possible here.


I'll get a fresh start here.

千里之行、始干足下.
(A journey of a thousand miles begins with a single step. )
[PR]
# by nn_77 | 2005-10-24 01:09 | 汉语 | Comments(4)

Internal Revenue Code

nn’s play on words (語呂合わせ) for IRC


IRC 706: Taxable years of Partner & Partnership
 「俺、Partnerになったんやけど、PSとTaxable yearズレてるからややこしいわ!」
 「しゃーない。慣れろ!(706)
[PR]
# by nn_77 | 2005-08-03 10:57 | >REG | Comments(0)

Financial Accounting Standards

nn’s play on words (語呂合わせ) for FAS



FAS 2: Accounting for Research and Development Costs
研究開発。 けんきゅうかいはつ。 ケンキュウカイハツー(2)

FAS 5:Accounting for Contingencies
   弁護士「社長、スンマセン。Probably、敗訴です。」
   社長 「"ウッ!"(5)  それって、Contingency、Loss計上やん!」
   (補足:中国語で、5は"wu"(第3声)と発音します。)

FAS 13: Lease
   リース会計、意味(13)不明、ではいかんよね?

FAS 28: Accounting for Sales with Leasebacks
 夫「住宅ローンの繰上げ返済資金の為に、庭(28)って, セールリースバックできるかな。」
 妻「アホなこと考えんと、もっと働かんかい!」

FAS 57: Related Party Disclosures
関連者間取引の開示って、こんなん(57)でいい?

FAS 95: Statement of Cash Flows
 金繰り精査、救護(95)するのは、CF statements!

FAS 107: Disclosure about FV of Financial Instruments
 投資資産のリスクが集中してるんやったら、FS本体かnoteに開示情報いれな(107)アカンよ。
(↑supplementary infoでの開示はダメ!)

FAS 109: Accounting for Income Taxes
 いわく(109)つきのDiferred Tax。理解すんの、めっちゃ大変。

FAS 115: Accounting for Certain Investments in Debt and Equity Securities
 いい頃あい(115ろあいで)で売り抜けたいね、証券・債券投資。

FAS 131: Disclosures about Segments of an Enterprise and Related Information
 一切(131)のセグメントを報告しろとまでは言わないよ。

FAS133 : Accounting for Derivative Instruments and Hedging Activities
デリバティブの時価、いざ算出 (133 しゅつ)しようとすると、難しい。

FAS 141: Business Combinations
  "いよいよ(141よ)"ウチの会社も吸収されてしまうんだろうか?

FAS 142: Goodwill & Intangible Asset
 GWとIA、一緒に(142)したらアカン!
 (IAは償却できたりできなかったり。GWは償却できない。減損だけ。)
[PR]
# by nn_77 | 2005-08-02 10:49 | >FARE | Comments(0)

Statements of Auditing Standards

nn’s play on words (語呂合わせ) for SAS


AU 110:Responsibilities and Functions of the Independent Auditor
「責任を果たさないAuditorを見つけたら110番!
(注)アメリカでは911番だそうです。


AU 311 Planning and Supervision
さあ、いい(311)かい?」と、アシスタントたちにいろいろと説明をしてあげる。

AU312:Audit risk & Materiality
AUDの”際に”(312)はRiskとMaterialityを考える。

AU313:Substantive Tests prior to the BS date
Interim date にテストする為には、audit riskを"再三"(313)考えなあかんよ。

AU315;Communications between Predecesor & Successor
Auditor、契約切られたら、”最後の”(315)の仕事はSuccessorとのcommunication

AU316:Fraudの考慮はAuditorの”債務”(316)です。
債務=契約上の責任、みたいな感じ

AU317:Illegal Acts by Clients
Illegal Actしてるクライアントとは”サイナラ“(317ら)したいね!

AU319:Consideration of Internal Control
Internal Control、不正の”細工”(319)を見つけるためさ!

AU322:Internal Audit Function
Internal Auditorって、外部監査法人を小さく”ミニに”(322)したようなもの?
(↑ちゃうで!)

AU 326: Evidential Matter
 7・5調で♪ 「遮二無二(326に)に探す/エビデンス/
          見つけたものの/ 嗚呼、less persuasive... (字余り)」

AU329:Analytical Procedures
Analitical Procedure、分析もいいけど、”見にくい”(329い)グラフとか作らぬように!

AU330: The Confirmation Process
売掛金残高、クライアントの売り先から、”耳大きく”(330きく)して確認すること!

AU331: Inventories
在庫の計算、些細(331)なミスも許されない!

AU 333: Management Representations
アシスタント
 「せんせい、MRって、なんでもらわなあかんの?」
先生
 「何かあったときに、managementに『わしゃ知らん』といわせないためさ?」
アシスタント
 「どうやって?」
先生
 「MRを突きつけて、『さぁ、さぁ、さぁ(333)、知らなかったとは言わせねぇぜ』ってやるんだよ。」
アシスタント
 「遠山の金さんみたいですね (^^)」
先生
 「・・・」

AU334:Related Parties
他に取引先なくて“寂しい”(334)からって、Related Party Transactionばかりじゃダメよ!

AU 336 Using the Work of a Specialist
さぁ見ろ(336)、これが専門家の意見だ!」

AU337:Inquiry of a Client's Lawer
耳慣れない(337れない)事件の話は、弁護士に確認しておけ。

AU342:Auditing Accounting Estimates
“妙に”(342)怪しい会計上の見積もりはないか!?

AU350: Audit Sampling
サンプリング、PPS?"さあこれ"(350)どうする?難しい!!

AU380:Communication with Audito Committees
Managementと意見不一致!?じゃあ、Audit Committeeに、一応、"触れ"(380)

AU504:Association With Financial Statements
これ知らん(504らん)」っていうような監査もしてないFSとassociateされそうになったら、ちゃんとDisclaimerせんとアカンよ!

AU508: Reports on Audit Financial Statements
英語の教科書:"this is a pen 「これはペンです」" ならぬ。。。
"This is an auditor's report."
これは(508)Auditor's reportです。」

AU560:Subsequent Events
BS date と FS Issue Date の間の"頃は"(560)、後発事象がウヨウヨしてるぞ!

AU623: Special Reports
CPA試験”浪人さん”(623)、Special Reporsも覚えなアカンよ。
(は~い!)

AU 625: Reports on the Application of Accounting Principles
 「動物世界の財務諸表って、会計原則の適用の仕方、変わってるんかな?」
 「そんなん、ムツゴロウ(625ろう)さんに聞かなわからんわ!」

AU 711: Filings Under Federal Securities Statutes
なぁ、いいかい?(711かい?) Review ReporはRegistration Statementの一部じゃないからね。

© All rights reserved by nn.
[PR]
# by nn_77 | 2005-08-01 16:10 | >AUD | Comments(2)
下記要領で勉強を進めます。薄い字のところが「済」です。

1.まずは、下記参考書をもとに全ての出題範囲を勉強します。(30%)
よくわかる簿記シリーズ 合格テキスト 日商簿記1級
商業簿記・会計学(I) Ver.5.0
テーマ1 簿記一巡の手続き ・・・済
テーマ2 商品売買の会計処理と原価率・利益率・・・済
テーマ3 棚卸資産 ・・・済
テーマ4 一般原則その他の基本原則 ・・・済
テーマ5 割賦販売 ・・・済
テーマ6 委託販売 ・・・済
テーマ7 長期請負工事 ・・・済


商業簿記・会計学(II) Ver.5.0
テーマ1 現金預金 ・・・済
テーマ2 金銭債権・貸倒引当金 ・・・済
テーマ3 有価証券 ・・・済
テーマ4 有形固定資産 ・・・済
テーマ5 リース取引 ・・・済
テーマ6 無形固定資産 ・・・済
テーマ7 繰延資産・研究開発費等 ・・・済
テーマ8 引当金 ・・・済
テーマ9 退職給付会計
テーマ10 社債 ・・・済
テーマ11 純資産(資本) ・・・済
テーマ12 デリバティブ取引 ・・・済
テーマ13 外貨換算会計 ・・・済
テーマ14 税効果会計 ・・・済


商業簿記・会計学(III) Ver.5.0
テーマ1 本支店会計 ・・・済
テーマ2 企業結合、合併 ・・・済
テーマ3 株式交換・会社の分割 ・・・済
テーマ4 連結会計(1) ・・・済
テーマ5 連結会計(2) ・・・済
テーマ6 連結会計(3) ・・・済
テーマ7 連結会計(4) ・・・済
テーマ8 連結会計(5) ・・・済
テーマ9 連結会計(6) ・・・済
テーマ10 外貨建財務諸表項目 ・・・済
テーマ11 キャッシュ・フロー計算書 ・・・済


工業簿記・原価計算(I) Ver.3.0
テーマ1 総論 ・・・済
テーマ2 原価記録と財務諸表 ・・・済
テーマ3 個別原価計算 ・・・済
テーマ4 材料費会計 ・・・済
テーマ5 労務費会計 ・・・済
テーマ6 経費会計 ・・・済
テーマ7 製造間接費会計 ・・・済
テーマ8 原価の部門別計算(Ⅰ) ・・・済
テーマ9 原価の部門別計算(Ⅱ) ・・・済
テーマ10 個別原価計算における仕損 ・・・済


工業簿記・原価計算(II) Ver.3.0
テーマ1 総合原価計算
テーマ2 仕損・減損が生じた場合の計算
テーマ3 工程別総合原価計算
テーマ4 組別・等級別総合原価計算
テーマ5 連産品の原価計算
テーマ6 標準原価計算の基礎
テーマ7 標準原価計算における仕損・減損
テーマ8 原価差異の会計処理
テーマ9 標準の改訂


工業簿記・原価計算(III) Ver.3.0
テーマ1 経営管理のための会計情報
テーマ2 直接原価計算
テーマ3 直接標準原価計算
テーマ4 企業予算の編成
テーマ5 原価・営業量・ 利益関係の分析
テーマ6 最適セールス・ ミックス の決定 テーマ7 事業部の業績測定
テーマ8 予算実績差異分析
テーマ9 差益原価収益分析
テーマ10 設備投資の意思決定
テーマ11 戦略の策定と遂行のための原価計算

2.次に、上記参考書に対応する問題集で、実践感覚を身に着けます。(40%)

3.最後は、模試や過去問で総仕上げをします。(30%)
[PR]
# by nn_77 | 2001-11-01 12:58 | 簿記一級 | Comments(0)

Financial Planner - Level 3 -

a0050593_21435195.jpg

[PR]
# by nn_77 | 2001-10-21 21:43 | Comments(0)

total cost

下記が、CPA試験合格、Certificateの取得に要した費用です。

普通の資格試験に比べると、お金のかかる資格試験であることは間違いありません。
後々の記録のため、また、これから受験を考えていらっしゃる方の参考になればと思い、私の場合にかかった費用を計算してみました。

合計:1,013,338円

よく、USCPAは、だいたい100万円かかる、といわれていますが、まさにその金額になりました。下記に、明細を添付いたします。

あくまでも、私の場合、これだけ費用がかかった、というものにしか過ぎません。予備校をどこにするか、受験地をどこにするかなど、いろいろな要因で変わると思いますので、決して100万円あれば足りることを保証するものではありません。ご了承ください。m(_ _)m
a0050593_074159.jpg

note1: 予備校は、Anjoインターナショナル('06年に倒産しました。幸い、倒産時には全ての単位試験を終えて、あとは受験するだけの状態でした)

note2: 受験要件である会計関係の単位に換算できる単位は、日本の大学では取得していませんでした。Delaware州を希望したので、21単位の試験について、授業を受け、単位試験を受験しました。

note3: 単位試験は1科目あたり2~3単位だったので、6回~7回受験したと思います。1度だけ失敗したので、最短対比、1回分多単位試験受験料を負担しています。

note4: 教育訓練給付金制度は変更前のものです。私が利用してから、後、少し制度が変わったように聞いています。

note5: 受験はハワイだったので、ハワイへの旅費も含めました。ただし、現地での食費などは含めていません。飛行機と宿の費用だけです。
[PR]
# by nn_77 | 2001-10-09 15:58 | USCPA (general) | Comments(0)

中国語 文法ノート

2006.10.7使 shǐ:…に…させる.…をして…せしめる.←英語の使役動詞 haveみたい!
『語法』通常,目的語(兼語)を伴う.多くの場合,“使”の前で述べられていること(省略されることもある)が原因となって,“使”の後に述べることが生ずることを説明する.

2006.10.12
「更」の位置:助動詞の前 or 後?

错误: 我要更学汉语!

正确: 我更要学汉语!
[PR]
# by nn_77 | 2001-10-08 20:52 | Comments(0)
2006.10.7
1. 不够 bù-gòu : 不足である.足りない.不十分である.
2. 敌人 dí-rén:敵.仇敵.
3. 相信 xiāng-xìn :believe 
4. 毅力 yì-lì: 意志の力.持久力.気力. ←この単語は使う機会多い!
5. 周末zhōu-mò:週末
6. 实在 shí-zài 誠実だ / 心から本当に
7. 发言 fā-yán 発言
8. 链接 liàn-jiē、 到 dào :链接到~ = link to~
9. 篇 piān 「編」:省・県・年・月の後につけて区分の単位を表す.
    例)二月篇/2月.
10. 1个多月: one more month
11. 结束 jié-shù ← 日本語と意味が違う!びっくり!
    終わる.終わらせる.打ち切る.けりをつける.

2006.10.8
12. 名片 míng-piàn 名刺
13. 整理 zhěng-lǐ 整理
14. 宝贵 bǎo-guì  大切


2006.10.9
15. 指导 zhǐ-dǎo (知道と四声は違うが同じピンイン!)
: give an instruction
16. 如果 rú-guǒ
: if (要是と同じ?)
17. 听取 tīng-qǔ
:listen to (the objective is more likely someone’s talk than music)
18. 建议 jiàn-yì : suggest

2006.10.12
19. 终于 zhōng-yú : finally
20. 难倒 nán-dǎo: 困り果てる
21. 时髦 shí-máo : trendy
22. 意思 yì-si: 意味
23. 发音 fā-yīn: pronunciation
24. 相似 xiān-sì: alike
25. 这样 zhà-yan: in such a way
26. 另外 ling-wàiその他に


2006.10.28
27. 转业 zhuǎn yè
28. 代理店 dài lǐ diàn
29. 应对 yìng duì
30. 笨拙 bèn zhuō
[PR]
# by nn_77 | 2001-10-07 20:46 | Comments(0)

a0050593_1016521.jpg

Fill in the items as illustrated above.

About #4: Password
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关于#4
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[PR]
# by nn_77 | 2001-02-22 22:22 | Comments(5)

teacher

a0050593_23322342.jpg

[PR]
# by nn_77 | 2001-02-04 23:04
a0050593_233781.jpg

[PR]
# by nn_77 | 2001-02-04 23:03 | Comments(0)