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April 19, 2005

いい思い出になりますように

今は修学旅行シーズンなんですよね。男女複数人のグループで白いスニーカーときたら必ず修学旅行生ですもんね。今日の帰り、修学旅行生が乗るはとバスとすれ違い、最後列に座っていた女の子3人組みが手を振っていました。ちょうど、これから宿舎であるホテルに入るところでした。バスの先頭に貼られている団体名を見たら佐渡のなんとか中学と書かれていました。佐渡からかー、多分その娘たちは随分、東京見学を楽しみにしているんだろうな、と勝手に思ってしまいました。さすがに中学生に手を振り返す勇気はありませんでした。でも、楽しそうな表情でした。以前、時季は今頃、お台場に行ったときに、アクアシティの辺りからヴィーナスフォートの方に向かう橋で、スケボーしている柄の悪い人たちに修学旅行生の一人が絡まれて、ボコボコにされていて、血だらけで先生も止めに入っていたんですが、なかなか収まらなくて。その子にとってはものすごく嫌な修学旅行になったはずです。もう東京に、お台場には行きたくはないと思っているかもしれない。なので、佐渡の娘たちにはいい思い出作って、帰ってほしいものです。

で、ステップ簿記直対③相変わらず簿記は楽しかった。でも56点。
これが本試験ならかなり痛い点数です。

ミス
○繰延割賦利益で、戻し出部分しか計上せず。前期の当期未回収に係る部分も当然、繰延割賦売上利益です。何をやっているんだろー、当然、これを前提とする繰延税金資産は合うはずなし。
○税法の貸し引き超過額を限度額と間違えていた。当然、貸し引きの繰延税金資産合うはずなし。
○税率の当期からの変更で、建物に係る繰延税金資産を再計算するのを忘れていた。前期までの繰延税金資産を計上し、当期までの累積の一時差異に新税率をかけることで新たな繰延税金資産を計算し、差額を法調としなければいけないのに、当期発生した一時差異に新税率をかけて、前期までのに加算しただけ。何をやっているんだ。

以下はしょうがないと思ってます。
リース資産の車両が出せなかった。割安購入価格をリース資産に含めなかったため。見積購入価額とかなりギャップがあったので、割安購入権を計上するのかなと考えましたが、どうも金額がしっくり来ず、含めませんでした。理由は割安購入価額の割引現在価値を計算していなかったからです。これで12点(車両、支払利息、減価償却)が飛びました。でも今更ながら新たな発見がありました。割安購入権を含めることはもちろん、支払いリース料総額の割引現在価値を算定する方法が今までは、例えばリース期間3年で一年のリース料が10,000円の後払いで、割引率が5%だとしたら、10,000円を1.05で3回割ったものと2回割ったものと、1回割ったものとをわざわざ合計していたんですが、見積CF法と同様に((10,000円÷1.05+10,000円)÷1.05+10,000円)÷1.05でよかったのですね。これで少しは正確性と効率性が図れそうです。最近何故か多いですよね。貸し手の購入価額が不明で、借り手の見積購入価額と支払いリース料総額の割引現在価額の低い方を資産とする論点。
あとは特別償却準備金は来期の利益処分で新税率分に調整されるので当期は旧税率のままだということを知りました。なので繰延税金負債の部分のみ調整です。

ちゅうことで、ボクとしては最高で92点は取れる問題、できれば、84点、最低でも68点は取らなければいけない問題だったと思います。正直、論点も少なく、自分を過信している部分が少なからずありました。その結果、たいした懐疑心も持たずそのまま解き進めていました。正に正当な注意義務違反だ。とくに本問では論点が少ない分、一箇所ミスるとかなり他の解答に派生する場合が多いので、特に慎重にならなければいけない問題の典型例でした。今後は、こういう時間内に充分終わって、平易な論点の時こそ、慎重にいかねばならないことを肝に銘じで試験に取り組みます。


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