財務諸表論 直前①

Sorry it has been a while.

I have been reading books but not really on the study part...

I did some today, including the review of the previous study.

So here we go on the summary for today.



 遡及適用:商品 / 繰延税金負債、繰越利益剰余金(会計方針の変更による累計的影響額)

・売上原価 / 商品

 売上原価 / 仕入

 商品 / 売上原価

・建物、販管費 / 建設仮勘定

 支払手形 / 短期固定資産購入支払手形

 販管費 / 建物減価償却累計額

・建物減価償却累計額、販管費減価償却費)、仮受金 / 建物、保険差益


 繰越利益剰余金 / 建物圧縮積立金

 建物圧縮積立金 / 繰越利益剰余金





Hopefully I get out of work early tomorrow too!

Good niiight, stay safe!!

財務諸表論 直前①

Updating my blog for a short lunch study



・未払い小切手:現金預金 / 未払金

・外貨建定期預金:長期預金(投資その他の資産) / 現金預金と為替差益

 経過利息:未収収益 / 受取利息及び配当金

・クレジットカード販売:クレジットUKと販管費(支払い手数料) / 売上高



will upload more after work, if I can finish work before 0...




I actually managed to finish work before 0 am,

but was calling with my boyfriend :D

anywaaaay so here we go continuing with the まとめs...




・投資有価証券(投資その他の資産) / 有価証券・繰延税金負債・その他有価証券評価差額金


 繰延税金資産 / 法人税等調整額

・投資有価証券 / 有価証券

・関係会社株式 / 有価証券・繰延税金負債・その他有価証券評価差額金


 権利行使時:投資有価証券 / 有価証券(発行の払込金額)・仮払金(権利行使払込金額)

 時価評価:投資有価証券 (当期末時価*権利行使による交付株式数)/



 仮受金(いくらで処分したか)・その他資本剰余金(損) /

 自己株式(処分した自己株式 前TBの株数割合から算出)

 株式交付費(営業外費用) / 仮払金(処分費用)


 仮受金 / 自己株式申込証拠金

 株式交付費(営業外費用) / 仮払金


pretty tough parts that I wasn't that good at...

but it was a good excercise I guess.

Gooood night everyone, stay safe, and let's stick with social distancing :)

Midnight study

Okay so I felt guilty not studying on weekdays,

so started studying from 1:20ish am.

I typed in the definitions of terms for 財務諸表論 and realized

this might be part of plagiarism so decided not to share the blog entry.


Will continue with my post on calculation 復習,

maybe tomorrow morning if I can wake up early before work...

Jeez so tired of working till 0 am every f*ckin day.


Anyway, good night people!

















金利調整差額:投資有価証券 / 有価証券利息

・クーポン利息:未収利息 / 有価証券利息



社債払込金額と額面金額の差額:社債利息 / 社債 (投資有価証券とは逆)


Pour Your Heart Into It (1)

"Enough is not enough"


I guess there are some parts I could relate to this.

Howard was a successfull man with high salary, great career, nice place to live in, and happy family.

But he wanted to do something he loved more, and challenge himself.


I also had tough times in the past deciding what I should do with my life,

but ended up in current company. 

To be honest, it is not the best company, as I do have some complaints,

but stlll it gives me great opportunities for me to learn new things about tax,

and working with managers who are passionate about tax

and unbelievably stoic, builds up my strength both physically and mentally.


I think tax if one of the things that I am pretty good at,

so will try to study to be a tax accountant.


But I will also try to look for something that I love more

so that I can make more money with less effort :D haha

池上彰のやさしい経済学 (1)

So I found this book lying next to my bed,

realized I haven't really finished reading it through

since I bought it  like 5 years ago ( this is embarassing lol)










I have very vague memories on these terms from economic classes 

in my uni days, but honestly I don't remember anything...

so it was nice to go through those basics by reading this book.

Will contnue reading this again sometime :)