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September 19, 2005

ラー、簿、原、租、監、企

P1000215麺屋武蔵へ行ってきました。武蔵に行くとほとんどちゃーしゅう麺あっさりしか食べないのですが、久々期間限定らーめんを食べました。以前食べた期間限定らーめんが牛そば(冬の限定でした)を食べたきりです。今は夏季限定ということで柚子味噌冷やしつけめん780円でした。武蔵と言えばやはり柚子の香り、それがうまく使われていました。値段も手頃でしたし、味もまあまあでした。もう1回食べるかどうかといえば。。多分ちゃーしゅう麺あっさりを食べると思います。

三連休と言う事でちょっとだけ勉強ができました。

簿記、原計の論点整理。

租税法(減価償却関連、繰延資産、寄付金、交際費)に目を通しました。いまだに税理士試験の勉強しているにすぎないのですが、これは計算科目というよりやっぱり暗記科目ですね。会計士試験の問題を見ていないので会計士試験について正確なことは言えませんが、税金の計算である以上大枠は変わりようがないと思っています。10月から会計士試験のテキストで勉強するつもりです。答練も解いていきます。

内部統制(公開草案)について目を通しました。ボクの勝手な感想ですが、なんでこの監査基準が設定されようとしているのか?全体像は何なのか?米国版SOX法との違いはどこにあるのか?それだけが分かれば細かい文言は後回しなんだと思っています。そもそも公開草案の段階ですし、多少なりとも変更があるに決まっているし、目処として2008年3月決算期からの導入が予定されている関係上、基本案が確定するのはもう少し後になるのかもしれませんので、これは予備校に任せておくのが得策だと思っています。
ただ、方向性は変わりようがないので概要は抑えておかないといけないし、米国版との違い、日本特有の方向性は論文で問われる気がプンプンします。例えばダイレクトリポーティングの有無や罰則規定の有無や「資産の保全」の追加等ですかね。

会社法についても目を通しました。会社法の概要と設立関係について。これもボクの勝手な感想なんですが、特に短答は旧商法と新会社法で変わった箇所が大部分問われるんだと思っています。
役員の選解任決議についての要件が多少変わっているし、発起設立の手続きが全般的にけっこう変わっているし(保管証明の不要や責任の一部緩和等)、変態設立事項についての検査役の調査不要の要件もちょっとだけ変わっているし。市販の解説書(これ以外買うつもりはありませんが)に旧商法との変更点を目立つようにしておくことにしています。試験前にこれを見返すことでかなり効果があると勝手に思っています。

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Comments

こんにちは!!
新会社法、ややこしいですよね。
会社で雑誌や新聞等を読んでもいまいち理解できない・・・
すぐに理解できるわけないですけど↓
会計士試験が新制度になることもあって、これからは少し予想するのも大変でしょうね!
また、おじゃまさせていただきます☆

Posted by: marie | September 21, 2005 at 10:36 AM

marieさん、こんばんは☆

会社法なんですが、最初は旧商法の口語か度重なる改正箇所の
最編纂にあると思っていたのですが、結構変更されているんですよね。
それに企業会計や税務に与える影響もかなりあるので注意が必要かもしれませんね。

個人的に興味があるのは会計参与についてです。どのくらいの税理士事務所が会計参与として就任するんでしょうね?
まだ様子見の状況なんだとは思いますけどね。


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