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July 24, 2005

久々にまとまった勉強

P1000194P1000193今週も多くのらーめんを食べに行きました。3月に食べに行って以来の「竈」です。今回は「くんたまちゃーしゅう、こってり醤油950円」を頼んでみました。背脂が浮いているという感じですが、だんぜんあっさりが旨いと思います。ちゃーしゅうご飯は数ヶ月経った今も100円引きの100円でした。これはお得すぎます。デザートは今回は白ごまプリン200円にしました。これも旨かったです。

P1000192P1000191左はとんこつらーめんのチェーン店博多天神らーめんです。替え玉一つが無料なのでためらうことなくお願いしました。「ちゃーしゅうめん、麺かた800円」でした。右は風来居というお店です。しおらーめんが限定で販売されています。「とろ肉ぶつ切りしおらーめん1,000円」を頼みました。山頭火で修行し、このお店を開いているらしいのですが味や風貌は「山頭火」とほとんど同じです。味もそう変わらないと思います。山頭火はいつの間にかで出店の嵐でどこへ行ってもあるのであまり希少価値はないように思います。但しお昼時は常に行列が出来る人気店です。

土日はしっかり、とまでは行きませんがそこそこ勉強できました。簿記(連結)を久しぶりにやったのですが得点は思うように伸びませんでした。理由は支払手形と受取手形の相殺をミスってしまったばっかりに雪崩れ式で4、5問持っていかれたところです。ホント怖いところです。これ間違えると
受手が間違う
支手が間違う
貸引が間違う
販管費が間違う
繰延税金負債(流動)が間違う
法人税等調整額が間違う

アップストリームの関連会社の商品売買消去仕訳も忘れていました。


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