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:Warranty liability ( 1 ) タグの人気記事

TODAY'S RESULT / TOTAL to date since Dec 4, 2005
・The number of questions covered: 0 / 98
・Rate of Correct Answers:
   FARE ---/---: ---%  AUD --- /--- :---% TAX ---%
   Govt-NPO ---% MA ---% Law ---%
・Hours dedicated for study: 2:20/ 10:20 hours


My wife bought me a business-bag and a business-card-holder for a gift after a long interval. She says it's partly because Christmas is just around the corner, and mainly because I got a perfect score on TOEIC. She knew that I speak English 'cause I majored in English linguistics at univ., but it seems that she never expected I'd get that high score by any chance. Anyway, this is one of the very few chances that I can earn some respect from my wife... (> 。<);

I went to a department store with her. After spending half an hour for window shopping, I picked out a natty bag, which was definitely of higher quality than the current one that I use everyday.
My wife called a store clerk for the bag. The clerk went round to the back for a stock, and came back with a box of the item.

The clerk, opening the box, asked me, "Is this the one (you want)?"
"Yes," said I, thinking in mind "Well, this must be the 'AS IS', the SELLER's disclaimer of Express Warranty & Implied Warranty." Now I've accepted the SELLER's DISCLAIMER, I cannot later say "This isn't what I expected." under the rule of UCC: Uniform Commercial Code.

Though she says it's a gift for my TOEIC performance, I feel like having received an advance payment before Christmas and before passing USCPA exam. In bookkeeping, Advance Payment Received is entered on the credit side as LIABILITY, an obligation; Now I'm obliged to work much harder to pass the USCPA exam... She must have intended this!
by nn_77 | 2005-12-10 22:50 | >REG | Comments(0)