Dishonesty is forsaking the permanent for temporary advantage.
★what seems to be ~ is…~だと思われるものは…“seem”(主観的をそう思える)の他に、”appear”(外観がそう見える)を使う場合もあります。例文What seems to be the obvious answer may not always be the right answer.______________________________________________________今日の暗記表現☆I can make a fresh start.新しい気持ちでやり直せる“make a fresh start”で「再出発」するという意味があります☆I have nothing more to say.これ以上何も言う事ありません ☆Can I try some? ちょっと食べてみていい?______________________________________________________今日の名言★Dishonesty is forsaking the permanent for temporary advantage. (Christan N. Bovee)不誠実であることは、一時的な利益と引き換えに永遠の価値を放棄することだ。 「特に企業経営者に聞いてほしい言葉ですね。YahooBBや養鶏場の方にも…(苦笑)。」_______________________________________________________今日の雑学(和製英語)☆ペアルック → his and hers☆ペーパーテスト → written test☆ホッチキス → stapler________________________________________今日のGRAMMAR仮定法★仮定法過去…現在の事実と反対の仮定、または現時点で実現不可能なことを表します。基本型は「If + S + 過去形, S + 助動詞過去 + V」。If I were an American, I could speak English with no difficulty.(もし私がアメリカ人だったら、苦労なく英語が話せるのに)←実際は話せないIf it weren’t for her help, I would not be able to finish this job.(彼女の助けがなければ、私はこの仕事を終わらせられないでしょう)If only it would stop snowing.(雪が止んでさえくれたらなあ)I wish I could buy that car.(あの車が買えればいいんだけど)★仮定法過去完了…過去の事実と反することを表します。基本型は「If + S + had + 過去分詞, S + 助動詞過去 + have + 過去分詞」。If he had not helped me, my business would have failed.(もし彼が私を助けてくれていなかったら、私のビジネスは失敗していただろう)←実際は助かった。応用型My business would have failed if he had not helped me.My business would have failed, had he not helped me.Had he not helped me, my business would have failed.「僕は仮定法が苦手で、特に仮定法過去完了が会話の中で反射的にでてこないので、ちょっとまとめてみました。」______________________________________________________今日の単語☆ひらめ→sole ☆うに→sea urchin ☆ほたて→scallops☆いくら→salmon roe _______________________________________僕の暗記文章下記の文章はCPA試験に必須なので絶対暗記!とのこと。とりあえず、覚えるために入力してみた。100回くらい音読してみるかな(笑)UNQUALIFIED OPINIONINDEPENDENT AUDITOR’S REPORT____________________________To the Board of Directors andStockholders of ABC CompanyWe have audited the accompanying balance sheet of ABC Company of (at) December 31, 200X, and the related statements of income, retained earnings, and cash flows for the year then ended. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe, that our audit provides a reasonable basis for our opinion.In our opinion, the financial statements referred to above present fairly, in all respects, the financial position of ABC Company of (at) December 31, 200X, and the results of its cash flows for the year then ended in conformity with generally accepted accounting principles.Firm’s Signature & Report Date