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August 21, 2005

今年はエクセルで

P1000202以前からずっと行きたいと思っていたらーめん屋に行ってきました。銀座にある「らーめん勇」です。ここのらーめん屋さんは塩らーめんがお奨めということなので塩ちゃーしゅうを頼みました。見てください、スープが澄みきっていますよね。初めて食べる塩味でした。とても旨かったです。煮玉子もデカイデカイ。黄身が二つ入っておりました。でもひとつ残念なのが、塩ちゃーしゅう頼んでちゃーしゅう一枚っていうのは納得いかないなあ。普通の塩らーめんでちゃーしゅう2枚入るらしいです。ちゃーしゅう好きのボクにとってはこの点だけが残念です。これだったら普通の塩らーめん頼んだ方がお得です。

06年受験の勉強方法として、ノートを使うことはもちろんですがそれに加えてエクセルで進行状況を管理していくことにしています。今日やったことを記録し、明日以降やらねばならないことを常に確認しておく。重要度ランキングを更新していき重要なものから順につぶしていく。木、枝葉もさることながら森全体が見えそうです。
原計はフォーマット完成、簿記は作成中。理論に関してもやはりエクセルで管理していくつもりです。テキストの順番にカテゴリーを区分していき、それに関連する過去問の論点の見出し、定義を網羅したシートを作成し、これは目をつぶっても書けるとか、理解不足とか細かく分析し何が苦手で何ができるかを明確にしておきます。
とりあえず理論科目で真っ先にやるのは監査に決めています。

租税法は実務優先で行きます。試験で出るかは不明ですが、敵対的買収防衛の際の税務や組織再編の際の税務はすごく興味があるし自分の武器にもしたいからです。いずれも経済産業省の敵対的防衛のガイドラインの公表、新会社法の施行に伴い国税局との刷り合わせが必要となり現行の規定とは大きく変わる部分があるのかもしれませんが、最新の情報に着いていきたいと思っています。その前に法人税の基礎を学ぶ、ということは言うまでも無いですが。
新会社法についても、まずは市販の本を読みあさります。会計、税務、経営関係どの雑誌を見ても必ずと言っていいほど新会社法の特集にぶち当たります。そういうのは逃さず読みます。そして、クライアントにきちんとどこがどう変わったのか説明できるようにしておきます。未だテキストも確定していない現状ではそっちが先です。条文の読み込みもしていきますが。

この他にもやらなければならないことが盛りだくさんです。

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