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April 18, 2005

商法5問か

昨日の大原短答公開模試①

簿記6問(まぐれ1問)
財表6問
原計7問
監査7問
商法5問
合計31問

商法以外は納得です。商法以外は。簿記で帳簿組織まんまとひっかかってしまいました。そこまで嗅覚働かなかった。てっきり点とらせ問題だと思っていた。そんなに甘くはないですね。株式交換の仕訳も親会社と子会社となる会社が反対だったのか、見事ひっかかりました。
原計も9問解いて7問、基準間違ったのは痛いけどしょうがないっす。差額収益分析、絶対あっていると思いましたが、まんまとハズれてました。ちゅうよりワナにかかったんですね。
採点してる最中、財、監とよく守っているな、と思っていました。商法は8くらいいくだろ、ひさびさ35に到達するかなと思って採点したら5問。一気に力が抜けました。まだまだ勉強不足か。でも、本試験ではこれ取れないと勝負にならないので気をつけなければいけません。

簿記直対②一問目80、二問目48でした。
一問目は一時間で充分解き終わる問題、ちょっと戦略的にミスったかもしれません。5~6分はオーバーしましたから。理由は点が振られていない法人税を狙いに行き、当期純利益を狙いにいったこと。品質低価損の落とし穴にかかり結局、合いませんでした。こいつのおかげで法調も合わないし。今後はこういう戦略は止めておきます。二問目やってそれでも時間ある時、もしくは二問目が難しすぎるので、一問目でさらに点を取った方がいい場合に限ることにします。
二問目はボロボロでした。たいして、理解してもいない最初の会社分割から取り掛かりました。人的分割なので資本項目を取り崩すのは当然分かるんですが、利益剰余金、全額取り崩せるとは知りませんでした。何か、条件あったよなーとかいう感じでずーっと考えてかなりの時間をロスしました。これはイカンと思い連結を取りにいったんですが、精神的な動揺は否めず、まだ中途半端にしか理解していない評価差額絡みの問題。当然ミスを多くしました。今後、連結だけ特別に間違いやすい論点だけピックアップして試験前3分かけて見直すことにします。ちょっとミスが多すぎるので。クイック間違えたり、適用すべき少持間違えたりと。

★らーめん食べ歩き★
P1000119昼に飯田橋の青葉というらーめん屋に行きました。1月以来です。今日は特製つけめん900円を頼みました。七味がつーんと効いているんですが、ちゃんと魚系の香りがします。めんを食べ終わったあと、スープ割りをしてもらい、スープを全部たいらげてきました。

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