nnのCPA試験の旅 in Hawaii CPA試験の旅 in Hawaii

Hello again!


by nn_77
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タグ:CPA net forum ( 1 ) タグの人気記事

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.
実際にアメリカ人に説明して説得する必要があるので、まさにシミュレーション。かねてからWCの練習にも利用していました。

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.
a0050593_6564736.jpg

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.
[PR]
by nn_77 | 2006-11-22 06:53 | USCPA (general)