At a Starbucks near Rokkakudo 六角堂そばのスタバから

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May 27, 2011 18:48
Well I took a holiday this afternoon. I was sitting on the soft chair at a Starbucks. This is way I have almost finished calculated the amounts of some intangible assets at a specific projective work. Intangible assets... for example, they are patents, commercial trade marks, or something. This is not a popular topic to everybody. However, I think it is interesting because few Japanese accountants in listed companies in Japan have really estimated and calculated these assets before . It is a kind of pioneer.
今日は午後休みました。スタバにいました。特殊案件の無形資産の計算がほぼほぼ終わりましたんで。無形資産。。。たとえば、特許、商標などかな。みなさんになじみのある話じゃないですね。でも、面白いと思います、というのも、日本の上場会社の経理部ではいままでそういうの見積もり計算する人はいなかったので。まあパイオニア的というか。

I have corrected your entries more than as always. So I will write about my entry... About a second-hand bicycle. In fact, if you happen to buy a second-hand bicycle you must feel some risks... No doubt there should be some risks. First, you should worry about how dirty and old it is. Moreover you will concern about the qualities. For these concerns I will ask an bicycle engineer or someone to test the second-hand bicycle. So you don't have to worry such risks that some parts are broken or easily broken. About qualities. Bicycles are more simple than cars which have more complex parts like engines, electrics, and many facilities inside their bodies. So there is less risks in qualities than cars. About dirtiness or oldness. Compared bicycles with cars there are less parts than cars, of which parts can't be seen easily because they are produced with complexity. For example the engine, electrics and inside parts, you can't see them easier only if you see some pictures. So You can confirm their dirtiness and oldness more easier than cars because you can see almost all parts just looking at some pictures. However you should take some risks instead of higher costs.

みなさんの日記もいつもより沢山なおしました。自分の日記を書こうかと。 中古自転車ですね。
中古は安い分たしかにリスクがいくつかありますよね・・・・まちがいなくリスクはあります。
中古は、まず古さ、よごれとか、あと品質、が気になるか・・・
基本的に整備士またはそれに準じた人を通すので、のってすぐ壊れるとか、すでに壊れてる部品とかの問題はまず無いとおもいます
品質 あまり心配ない そもそも車とかに比べシンプルだから 
汚れ 車ほど見えない部分(エンジン、足回り、内装、など)は少ないので写真でもかなり確認可能です
そうはいっても高いコストのかわりにリスクをとらないといけません。