学习园地

132
    会話（かいわ）
        どうだった？
            だった
            How was it?
        ばっちりだったよ。
        っていうか。もっと煩くなった（煩い、うるさい）けど...なんて言った（いった）の？
            もっと
                more; even
            煩い（うるさい）
                煩くなる
                煩くなった
        あまり言ったくない（いいたい）。い や、言えない（いえない）。ひどいことを言ったから。教えて（おしえて）あげたいけど、その言葉（ことば）を二度（にど）と口にし（くちにし）たくない。
            言う
                言える
                    言えない
            口にする
                口にした
                口にしたい
                口にしたくない
        まじで？本気（ほんき）で怒った（おこった）の？彼女（かのじょ）がかわいそうだな。
            怒る（おこる）
                怒ります
                怒った（おこった）
    単語（たんご）
        っていうか
            rather than saying
        ひどい
            そんなことを言う（いう）んでひどい
                to say such a thing is terrible
            あれはひどい事故（じこ）だったね
        口にする（くちにする）
            speak/ eat
            不満（ふまん）は口にしないほうがいい
                ほうがいい
                本句型用于在两种事物中进行选择时
                最好不要抱怨
        かわいそう
            poor

    会話
        久しぶり（ひさしぶり）のドライブ（どらいぶ、drive）は楽しい（たのしい）ね。
            久しぶりのピサ
                first in a while
        そうだね。
        もしもし、おう、元気？
        運転（うんてん）しながら、携帯（けいたい）で話しているの？違法（いほう）だよ？捕まる（つかまる）よ？
            運転する
                運転しながら
        大丈夫だよ。捕まらないよ。
        それよりも、命（いのち）の問題（もんだい）でしょう。
            それよりも
                more than that
    単語
        違法（いほう）
            飲酒運転（いんしゅうんてん）
                drunk driving
            飲酒運転は違法です
        捕まる（つかまる）
            to get caught
            捕まえる（つかまえる）
                to catch
        命（いのち）
            命の問題
    文法
        ながら: while doing sth
            勉強しながら、食事する

    会話
        今度の昇進（しょうしん）についてですか、誰がいいですかね。
            ～について
                about sth
        山田（やまだ）さんはどうですか？彼（かれ）は熱心（ねっしん）で、一生懸命（いっしょうけんめい）働き（働く、はたらく）ます。
        そうですね。彼がいいです。決まり（決まる、きまる）ます。
    単語
        昇進（しょうしん）
            promotion
            私も昇進したいです
            降格（こうかく）
                demotion
        熱心（ねっしん）
        四字熟語（よじじゅくご）
            一生懸命（いっしょうけんめい）
                with utmost effort
            一所懸命（いっしょけんめい）
            一生懸命（いっしょうけんめい），是一个名词+形容动词，书上的解释很简单，就是“拼命”。《广辞苑》上说 “一生懸命”来源于“一所懸命（いっしょけんめい）”，“一所懸命”有两个解释，第一个是原意，意思是日本镰仓时代的武士依赖封建主所赐予的领地（所）生活，因此这种领地（所）对于他们来说是性命攸关的。第二个意思就是后世引申的了，意指拼命、拼死的意思。古日语中，武士们常常以“一所懸命”来表达自己拼死的决心。可能是民间觉得这个词很酷，于是广为流传，但是传着传着，“所”发的短音“しょ”，被传成了“生”发的长音“しょう”（会不会是有人觉得发长音尤其能表达决心？），再后来，武士阶层没有了，只有民间流传有发着长音的“一生懸命”成为现代日语中的一个词，而“一所懸命”倒成了古日语、稀有词。
        働く（はたらく）
        決まる（きまる）
            to be decided
            決まり（きまり）
                decision

More about the balance Sheet
 
1、  2 more of 9 basic accounting concepts
        ④The going-concern concept
            持续经营
            Accounting assumes that an entity, or concern, normally will keep on going from one year to the next. This assume is therefore called the going-conern concept
                "concern" here means "company" or "entity"
            Specifically, the going-concern concept states that accounting assumes that any entity will continue to operate indefinitely unless there is evidence to the contrary
            Because of the going-concern concept, accounting does not report what the assets could be sold for if the entity ceases to exist
        ⑤The asset-measurement concept
            fair value(market value)
                In Accounting, the name for what an asset is "worth" is its fair value (also called market value)
            In general, as asset it reported at its fair value when reliable information as to its market value is avalaible. Usually, this information is obtained from an outside party.
                Thus, the concept is: If reliable information is avalaible, an asset is measured as its fair value
            The fair value of most assets is known on the date the asset was acquired because the buyer and the seller agreed on the amount
            In general, land, buildings, equipment, and inventories have this characteristic; their fair value cannot be reliably measured except at the time they were acquired. They are reported at cost or a number based on cost
                ortherwise, the measurement is based on its cost
            Two reasons for measuring some assets at cost
                estimating fair value of each asset may be expensive and unreliable
                    fair values are difficult to estimate; that is, they are subjective, wheras costs are objective
                many assets are not going to be sold in the near future; they will be used in ongoing operations
                    it stems from going-concern concept
                    The going-concern concept makes it unnessary to know the market value of many assets; the assets will be used in future operations rather than being sold immediately
            Monetary  assets are those that have a claim on a specified amount of money.
                cash
                securities
                bonds
            In general, but with some exceptions, monetary assets are reported at faire value, non monetary assets are reported at cost or an amount based on cost
            Accountings does not report what many of the individual assets are worth, that is, their fair value. Accounting therefore does not report what the whole entity is worth
                The number labeled total assets on the BS is derived from adding some items measured at fair value to others items measured at cost
                The total assets amount reported on the balance sheet is not meaningful. Its purpose is to show the arithmetic correctness of the equation: A = L+E
                As an exception to the general rule, the total assets of a money market fund, a bond fund, a stock fund, or similar investment fund is meaning full. All of the items are measured at their fair value
 
2、  The meaning of the principal items reported on a balance sheet
        Assets
            Three requirements to count as an asset in acccounting
                A. the item must be controlled by the entity, usually this means the entity must own the item
                    In accounting, the employees of an entity are not assets because the entity does not own them
                B. the item must be valuable to the entity
                C. the item must have been acquired at a measurable cost
                    say, is company A have built up an excellent reputation because of the consistenly high quality of its products, this reputation is not an asset in accounting, even though it may be worth millions of dollars
                    The Seven-Up company was purchased by Cadbury Schweppes plc. Included in the purchase price of .7 billion was an item called "Trademarks, patents, and goodwill". In accounting, 7-UP is an asset of Cadbury Schweppes plc.

            Categories
                Current Assets
                    ~ are cash and that are expected to be converted into cash or used up in the near future, usually within one year. On the BS, they are usually reported separately from non-current assets.
                    cash
                         is money on hand or money in bank accounts that ca be withdrawn at any time
                        When an entity writes a check, the amount of its cash is not actually reduced until the check has been cashed. Nevertheless, the usual practise is to record a decrease in cash on the day the check is mailed
                        Investments in safe, very short-term funds, such as money market funds that are often included in the cash item, rather than in marketable securities. The item is then called
                            cash and cash equivalents
                    securities
                        are stocks and bonds. They give valuable rights to the entity that owns them
                        marketable securites
                            are securities that are expected to be converted into cash within one year
                    Accounts Receivable
                        an account that is owned to the business, usually by one of its customers, as a result of the ordinary extension of credit.
                    Note Receivable
                        a promissory note agreeing to pay what is owned  written by customers
                    Inventories
                        goods being held for sale, as well as supplies, raw materials, and partially products that will be sold upon completion
                    Prepaid Expense
                        intangible assets that will be used up in the near future; they are intangible current assets
                Non-current Assets
                    Assets that are expected to be useful for longer than one future year are called ~
                    Property, Plant and Equipment
                        the usual name for tangible, noncurrent assets
                        On BS, this item is usually subcontracted from the original cost because is has been "used-up". This "used-up" portion is called
                            Depreciation
                    intangible non-current assets
                        Investment
                        Patents and Trademarks
                        Goodwill
                tangible assets
                    intangible asset is a property
                    assets that can be touched; they are physical substance
                intangible asset
                    tangible asset is property right
                    e.g. Insurance protection can't be touched, it is an ~
        Liabilities
            The claims of creditors and other outside parties are called ~
            current liabilities
                claims that become due within a short time, usually within one year
                Accounts Payable
                    Accounts that the company owes to its suppliers
                Bank Loan Payable
                    it corresponds to the asset, Notes Receivable
                Accrued Liabilities
                    Amounts owed to employees and others for services they have provided but for which they have not been paid are listed as ~
                Estimated Tax Liabilites
                    the amount owed to the gov for taxes
                    It is shown separately from other liabilities, both because
                        the amount is large
                        the exact amount owed may not be known as of the day of the balance sheet
                Long-term Debt
                    current portion
                    the other under noncurrent liabilites
                current ratio
                    current assets/current liabilities
                    This ratio indicates the entity's ability to meet its current obligations
            noncurrent liabilities
                Long-term Debt, less current portion
                Deferred Income Taxes
        Although a single liability may have both a current portion and a noncurrent portion, a single asset is not always so divided.
        Equity
            Paid-in Capital
                The amount of capital supplied by equity investors or, the amount that was originally contributed by the stockholders/shareholders
                It is reported as two separate amounts
                    Common Stock
                        The market price of shares of certain company changes everyday, the amount of Paid-in Capital reported on BS does not reflect these changes; transactions between individual shareholders do not affect the entity
                    Additional Paid-in Capital
            Retain Earnings
                The amount of equity that has been earned by the profitable operations of the company and that has been retained in the entity
                It represents those amount that have been retained in the entity after part of the company's earnings have been paid to shareholders in the form of dividends
                    Retained Earnings = Earnings - Dividends
                They are additions to equity that have accumulated since the entity began, not those of a single year
                The amount of it shows the amount of capital generated by operating activities. It is not cash

Basic Concepts and the Balance Sheet

1、    The nature of the balance sheet

        Accounting is a language. The purpose of any language is to convey information. Accounting information is provided by reports called financial statements
        A balance sheet gives financial information about an entity
        The b-s is a snapshot of the financial position of the entity as of one moment in time
        b-s has two sides.
            The heading of the left side is Assets,
            and the heading of the right side is Liabilities and Equity

 2、   The accounting meaning of assets, liabilities and equity

        Assets
            ~ are valueable resources owned by the entity. An entity needs cash, equipment, and other resources in order to operate.
            An entity's employees, althouth usually its most valuealbe resource, are not accounting assets

        Liabilities
            ~ are entity's obligations to outside parties who have furnished resources.
            These parties are generally called creditors because they have extended credit to the entity
            Creditors have a claim against the assets in the amount shown as liability
            Because an entity will use its assets to pay its claims, the claims are claims against assets. They are claims against all the assets, not any particular asset

        Equity
            The other source of the funds that an entity uses to acquire its assets is called equity.
            Total paid-in capital
                The total amount supplied by equity inverstors is called ~
            Earnings
                Equity funds also comes from a second source, the profits or ~ generated by the entity
                The amount of these earnings that has not been paid to equity inverstors in the form of dividends is retained in the entity and therefore is called retained-earnings
            Thus, there are two source of equity funds
                paid-in capital
                retained earnings
        Creditors can sue the entity if the amounts due them are not paid. Equity investors have only a residual claim; if the entity is dissolved, they get whatever is left after the liabilities have been paid, which may be nothing
        Liabilities therefore are a stronger claim against the assets and equity is a weaker claim

3、    3 of 9 concepts that govern all accounting:

        The dual-aspect concept
            the total amount of assets will always be equal to the total amount of liabilites plus equity
                Any assets not claimed by creditors will be claimed by equity investors, and
                the toal amount of claims(liabilities+equity) cannot exceed what there is to be claimed.
            The fact that total assets must equal, or balance, total liabilities plus equity is why the statement is called a balance sheet. This equality tells nothing about the entity's financial condition; it always exists unless the accoutant made a mistake
            This equality exists even if liabilities are greater than assets.
                equity would be a negative amount
            The equation (Assets= Liabilities + Equity) is fundamental, it governs all accounting
            Accounting term
                things of value
                    assets
                one who lends money
                    creditors
                creditors' claims
                    liabilities
                investors' claims
                    equity
            The term "Net assets" is sometimes used instead of  "Equity". It refers to the fact that equity is always the difference between Assets and Liabilities
        The money-measurement concept
        The entity concept
            An entity is any org for which financial statements are prepared