« 租税法3コマ② | Main | 標準ボロボロ »

January 02, 2006

法人税あと3コマ

年末年始のテレビ特番の影響で31、1日と一日3コマは視聴できませんでしたが、何とか休みの間に法人税15コマは消化できそうです。
でも、もう頭がパンク状態。超やら以上やら、×50%やら×10%やら、原則法やら簡便法やら。制度の趣旨はあるにせよあってないような場合も多いので半分以上は暗記科目。計算パターンを憶えてしまわないことにはお話にならない。4日以降の計算問題をみっちりやらなければいけませんね。毎回の自習時間のうち最低1時間は費やさねばね。しばらくの間は。でもホントにためになりますね、租税法は。

毎年、初詣は明治神宮に行っていたのですが、今年は湯島天神へ行ってきました。
さすがに学生ばっかりでした。おみくじを引くと大吉でした。

おみくじの要約
○願望  思いのままなり
○商売  見込みたしかなり
○学業  人にたよらず落ち着いてなせば可
○転居  急がぬが吉

たかだかおみくじと言えども嬉しいものです。転居を考えているのですが正直迷ってしまいますね。これじゃあ。

あ、忘れてました

あけましておめでとうございます。
本年も何卒よろしくお願いします。

|

« 租税法3コマ② | Main | 標準ボロボロ »

Comments

Kさんお久しぶりです。

今月の10日にやっと会計士の勉強を再会することができました。
これからはなるべくブログも更新していきますので今年もよろしくお願いします。

今年こそ一緒に合格しましょう!

Posted by: Z | January 12, 2006 at 04:00 AM

Zさん、

お久しぶりです。随分バイト頑張られたみたいですね?

そうですね。今年こそ合格しましょう。
そして二郎を食べに行きお酒を飲みにいきましょう。

こちらこそよろしくお願いします。


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