« いろんなミス | Main | 簿記直対① »

April 03, 2005

去年のボーダーまであと7問

短答直対答練②
簿記8点 (8問解いて4問正解、まぐれ0)
財表12点(9問解いて6問正解、まぐれ0)
原計10点(5問解いて5問正解、まぐれ0)
監査12点(10問解いて6問)
商法14点(10問解いて7問)
合計56点

簿記はあと一問取りたかったです。アップストリームの子会社への按分で少持割合の20%ではなく法定実効税率の40%をかけていました。ちゃんと答えがありました。何の疑いもなく、この答えに○をつけました。これは短答のみならず、論文でも気をつけなきゃいけないところです。
あと3問間違えましたがこれはしょうがないと思っています。リースは見事引っかかりました。見積購入額を利子率4%で割っちゃいけないな、とまでは分かったのですが、ファイナンスリースの条件なんて覚えていませんでしたし、思いもつきませんでした。一方が異様に見積購入額と乖離していたのはちょっとだけ気にはなりましたが。でも、確かにどこにもファイナンスリースを行うなんて記入されていませんもんね。
デットエクィティスワップの問題、正直、30秒で正解の答えが出ました。でも、まさか、いつも辛酸を舐めさせられているあの大原がこんな簡単な問題を作るはずが無い、ましてや仕訳5つくらいの組み合わせ問題ではなく、単独の問題で。迷いに迷ったあげく、貸し引きは全て使用されるんだろう、と勝手に解釈し1に○をしました。でも、これはいいですよ。負け惜しみですが、本試験では間違いなく正解に○してますから。でも、今日は簿記解いている時間は楽しかったなあ。点はいまいちですけど。
あと、CFの問題で時間がなかったし、意味があまりよくわからなかったのでしょうがないと思っています。
さっと解答見たとき、5問はいけてるなと思い、こんなもんかと思っていましたが、連結のミスは自分にとっては痛く一気に気分がブルーになりました。

原計もこんなもんかな。でも、やっぱ一問に費やす時間がかかりすぎです。やり込みによるスピード化を図ります。

財表、監査もまあまあです。というより上出来かな。解答冊子には財表がボーダ5問と書かれていましたが、ホンマですか。財表はいつも大体5~7の間なので平均が下がってくれることに越したことはないですが。

商法が思いの他点が伸びなかったのは心残りです。でも、単に知識が定着させていないオレが悪い。こまめにコメントを付しておいた条文に目を通すことにします。

うーん、56点か。去年のボーダーまであと7問も取らなきゃいけないわけですね。そう考えるとちょっと気が重くなるのが正直なところです。でも、簿記はもっと取る自信はあるからなー。原計は今の時点では微妙ですが。理論で点を伸ばしていないのが不安の原因なのですが、かといってやっぱり、まだ計算重視で行きます。財表はちょこちょこ始めました。監査はまだ手付かずですが。

★らーめん食べ歩き★
P1000109今日はニ天というらーめん屋に行きました。あの超人気店、麺屋武蔵の姉妹店的なお店です。単に支店ではなくて別のコンセプトの元でらーめんを作っています。最初の頃はあまり人が並んでいなくて、(場所も多少関係するのでしょうが)自分にとってはすぐ食べられるんで良かったのですが、最近はちょっとだけ行列が出来るようになりました。麺屋武蔵系列ということを明確にアピールするため店の前には二天という看板以上に麺屋武蔵の文字がでかでかと書かれています。ここのコンセプトは揚ものです。豚と煮玉子は揚げてあります。玉豚天らーめん880円を頼みました。なかなかうまかったです。大盛りにしようかどうか迷いましたが、腹八分目にしておきました。この店にも麺屋武蔵の人気メニュー味玉らーめんがありますが、1回食べたところ、麺屋武蔵のものとは多少違っていました。限定メニューも麺屋武蔵とは別のものを出していました。

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