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September 12, 2005

機会損失と時間ロスの排除

P1000214はやし屋というらーめん屋へ行きました。数年前はよく行っていたものですが久々でした。八割のお客さんはつけ麺を注文していると思います。もっと多いかな。ボクも例外ではなく何度もこの店に来ましたがいまだに普通のらーめんを食べたことがありません。
つけ麺と言えば大抵のお店は甘辛の濃い目のスープというイメージがありますが、このお店は魚介系の強さと甘さがほとんどないスープです。初めてこのつけ麺を食べたとき、今まで食べたことのないスープですごく新鮮でした。麺の量は多めです。少なめで注文するとそれと引き換えに煮玉子かめんまをサービスしてくれます。

この週末で大量の書籍を買ってきました。気になるものを片っ端に。一見ムダのように思えても気になるものはなるべく買ってしまうことにしています。
あー、あの時買っておけばよかった、という機会損失を作りたくないのと頻繁に書店に通うのもいいにはいいのですが、多くの時間を書店に費やしている時間はないからです。

ボクの大好物の一つにアイスがあります。冷蔵庫には常にお気に入りのアイスがストックされています。今日、セブンにふと立ち寄るとエスキモーの「チェリオ アーモンド味」がありました。チェリオはバニラのラクトアイスがアーモンドが塗されたチョコレートでコーティングされていてそれだけでも旨いのですが、バニラのラクトアイスの中に板チョコが内包されています。最初食ったときはかなりのサプライズでした。チェリオはずっと大好物なのですが、何せ売っている店が少なすぎます。大抵自分のお気に入りのもののはすぐに店頭から消えてしまいます。多分、このチェリオも一ヶ月足らずで消えるんだと思います。なので大量に購入しておきました。

九月に入ってからほとんど受験勉強が出来ていません。ただ、九月は他の勉強をしたいというのが本音です。ただ、短答答練で遅れを取りたくないので、原計、監査、会社法は時間を見つけてやらないとな。原計はなるべく論点のノートを見返すのみに努め問題は解きません。監査はまずはテキスト。内部統制関連は予備校でどんな指示がなされているのか不明ですが、入手した「財務報告に係る内部統制の評価及び監査の基準(公開草案)」についての読み込みのみ。会社法はテキストが無いので、「経営財務」の会社法関連を片っ端から読み込むことと、市販の太田達也氏の会社法の書籍を読む。出来れば対応条文にも目を通す。さらに休日でまとまった時間が取れるようであれば租税法(税理士試験の法人税)の問題を解く。これが出来れば万々歳です。毎回同じことを言っているようですが再確認と意識の高揚の意味も含めて再度記載しました。九月はこれ以外はやりません。

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Comments

こんばんわー。相変わらずkさんのブログを読むと、「僕も勉強しないといけないなー」って気持ちになります。
TAC監査論でも、テキストの内容は去年とさほどかわっていません。監査基準が改訂されるようなのですが、その対応は決定してからされるようです。
お互いがんばりましょう!

Posted by: ケンタ | September 14, 2005 at 12:59 AM

ケンタさん、どーもです。

いえいえ、ボクなんてここ最近はほとんど勉強できていませよ(笑)

監査は多少基準が改訂されるのでしょうが、それはあくまで枝葉にすぎないと思っています。まずは基礎をしっかり固めるのが大事なんでしょうね。
それに大体、内部統制に関してはまだ公開草案の状況ですしね。

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