2011年4月27日水曜日
Printing from Android with Google Cloud Print
Beginning today, Android 2.1 or higher users can send print jobs from their phone or tablet to a compatible printer. Cloud Print requires that users connect their printers to a Windows PC (Mac and Linux support to come), but it follows a natural line of thought. If phones can travel so far as to give users the ability to edit or read documents in Gmail or Google Docs while on the go, why must those same users be forced to wait until they make it back to a PC and re-start their session to print a physical copy? This will be a time-saver for students looking to print a term paper edited on a bus or a worker who wants to have the latest edition of a report waiting for him or her when arriving at the office.
Cloud Print requires an easy set-up process that took me less than 10 minutes to complete. Using Google Chrome, I was able to pair my Windows 7 laptop with a Kodak printer and begin printing from my HTC EVO soon after. While the set-up was easy, it's still disappointing that Cloud Print is currently hampered by the need to have a printer connected to an active computer. The function extends only to the Gmail and G Docs web apps, not the native Android app. This is a good starting point that I hope to see reach all apps. How great would it be to create an Excel sheet in Docs to Go and print it directly from the app?
Let's hope we find out soon. Here's a short video displaying how it all works, from set-up to print, with some cuts to remove the extended wait times.
英文記事で英語を学ぶ
They didn't have much money, but they lived together happily. One
Christmas, Suzie used a roll of gold paper to wrap a box to give to
her father. She wrapped it as carefully as she could. However,
Suzie was only three years old and she couldn't cut straight with
the scissors. She also tore the paper and had to patch it with
large pieces of tape. She did her best, but in the end the box
didn't look very good.
The next day was Christmas. Suzie gave the golden box to her
father.
"This is for you, Daddy," she said. But when her father opened
the box, he found that there was nothing in it.
"Honey," he said, "there's nothing in this box. You shouldn't
waste expensive paper for silly things like this."
Suzie looked up at him with tears in her eyes and said, "Oh,
Daddy, it's not empty. I blew kisses into the box. They're all for
you, Daddy." The father was crushed. He put his arms around his
little girl, and he begged her to forgive him.
Suzie's father kept that golden box by his bed for years and
whenever he felt sad, he would take out one of her kisses and
remember the love of the child who had put it there.
【訳】
かつて、父親と、スージーという3歳の娘がいました。二人は、あまりお金
はありませんでしたが、一緒に幸せに暮らしていました。ある年のクリスマ
ス、スージーは金色の紙を一巻き使って、父親にあげる箱を包みました。彼
女はできるだけ注意深く包みました。しかし、スージーはまだ3歳だったの
で、はさみで真っすぐに切ることができませんでした。それに紙も破いてし
まい、大きなテープで継ぎ合わせなくてはなりませんでした。彼女なりに頑
張りましたが、結果的に箱はあまり見栄えが良くありませんでした。
次の日がクリスマスでした。スージーはその金色の箱を父親にプレゼントし
ました。
「これ、パパへのプレゼント」と彼女は言いました。しかし、父親が箱を開
けたとき、中には何も入っていませんでした。
「ねえスージー」、彼は言いました。「この箱は空っぽじゃないか。こんな
くだらないことに高い紙を無駄遣いしてはいけないよ」
スージーは目に涙をためて父親を見上げ、言いました。「パパ、空っぽじゃ
ないよ。その箱にキスをいっぱい入れたんだから。全部パパのよ」父親は打
ちひしがれました。彼は幼い娘を抱きしめ、許してくれるよう頼みました。
スージーの父親はベッドの脇にその金色の箱を何年も置いておき、悲しい気
分のときはいつでも、キスを一つ取り出して、それを入れてくれた娘の愛情
を思い出したのでした。
Classification of Accounting
information, different branches of accounting have developed.
Accounting is generally classified into three different disciplines as shown in
*Financial Accounting:
In order to satisfy needs of different people interested in the accounting
information, different branches of accounting have developed.
Accounting is generally classified into three different disciplines as shown in
*Financial Accounting:
Accounting involves recording, classifying and
summarizing of past events and thus is historical in nature. It is Historical
accounting which is better known as Financial accounting whose primary intention
is to prepare the Statements revealing the Income / Loss and financial position of
the business on the basis of events, which have happened in the period being
reckoned.
But this information, though of immense vitality does not adequately aid the
management in planning, controlling, organizing and efficiently conducting the
course of the business as a result of which Cost Accounting and Management
Accounting are in place.
*Cost Accounting:
It shows classification and analysis of costs on the basis of
functions, processes, products, centers etc. It also deals with cost computation,
cost saving, cost reduction, etc.
*Management Accounting:
Management Accounting begins where Financial
Accounting and Cost Accounting ends. It deals with the processing of data
generated in financial accounting and cost accounting for managerial decision-
making. It also deals with application of managerial economics concepts for
decision-making.
summarizing of past events and thus is historical in nature. It is Historical
accounting which is better known as Financial accounting whose primary intention
is to prepare the Statements revealing the Income / Loss and financial position of
the business on the basis of events, which have happened in the period being
reckoned.
But this information, though of immense vitality does not adequately aid the
management in planning, controlling, organizing and efficiently conducting the
course of the business as a result of which Cost Accounting and Management
Accounting are in place.
*Cost Accounting:
It shows classification and analysis of costs on the basis of
functions, processes, products, centers etc. It also deals with cost computation,
cost saving, cost reduction, etc.
*Management Accounting:
Management Accounting begins where Financial
Accounting and Cost Accounting ends. It deals with the processing of data
generated in financial accounting and cost accounting for managerial decision-
making. It also deals with application of managerial economics concepts for
decision-making.
Sample of Depreciation
GAAP
Depreciation is a systematic and rational process of distributing the cost of tangible assets over the life of assets.
Depreciation is a process of allocation.
Cost to be allocated = acquisition cot - salvage value
Allocated over the estimated useful life of assets.
Allocation method should be systematic and rational.
Depreciation Methods
Depreciation methods based on time
Straight line method
Declining balance method
Sum-of-the-years'-digits method
Depreciation based on use (activity)
Straight Line Depreciation Method
Depreciation = (Cost - Residual value) / Useful life
[Example, Straight line depreciation]
On
Depreciation for 2011
= ($140,000 - $20,000) x 1/5 x 9/12 = $18,000
Depreciation for 2012
= ($140,000 - $20,000) x 1/5 x 12/12 = $24,000
Depreciation for 2013
= ($140,000 - $20,000) x 1/5 x 12/12 = $24,000
Declining Balance Depreciation Method | ||||||||||||||||||||||||||||||||||||||
(*1) $140,000 x 40% x 9/12 = $42,000 | ||||||||||||||||||||||||||||||||||||||
[Example, 150% declining balance depreciation]
(*1) $140,000 x 30% x 9/12 = $31,500
|
英文記事で英語を学ぶ
In determining the profits (net income) from an activity, the receipts from the activity must be reduced by appropriate costs. One such cost is the cost of assets used but not currently consumed in the activity. Such costs must be allocated to the period of use. The cost of an asset so allocated is the difference between the amount paid for the asset and the amount expected to be received upon its disposition. Depreciation is any method of allocating such net cost to those periods expected to benefit from use of the asset. The asset is referred to as a depreciable asset. Depreciation is a method of allocation, not valuation.
Any business or income producing activity using tangible assets may incur costs related to those assets. Where the assets produce benefit in future periods, the costs must be deferred rather than treated as a current expense. The business then records depreciation expense as an allocation of such costs for financial reporting. The costs are allocated in a rational and systematic manner as depreciation expense to each period in which the asset is used, beginning when the asset is placed in service. Generally this involves four criteria:
• cost of the asset,
• expected salvage value, also known as residual value of the asset,
• estimated useful life of the asset, and
• a method of apportioning the cost over such life.
■単語
residual
[形]((形式))
1 残りの,残余の,余っている
residual income
(税引き後の)手取り収入.
2 数学余りの.
3 再放送料の.
4 医学(排出後まだ器官に)残っている
residual urine
残尿.
5 物理学地質残留の.
6 〈問題などが〉未解決の.
━━[名]
1 残余,残り.
2 数学残差.
3 ((通例~s))再放送料;放映料.
4 ((しばしば~s))後遺症.
salvage
[名][U]
1 海難救助(作業);沈没船の引き揚げ.
2 海難救助料.
3 (海難・火災などからの)財貨の救出;救出財貨[物品];救出財貨価格[売却金].
4 廃品回収[利用].
━━[動](他)
1 〈船・財貨などを〉(海難・火災などから)救出する;〈被害[廃棄]物資を〉(焼け跡などから)回収する((from ...)).
2 ((比喩))…を救う;(失敗から)…を得る
She recovered her composure and salvaged the tennis match.
冷静さを取り戻してそのテニスの試合に勝った.
[中ラテン語salvgium (salvre救う+-age=救助). △SAFE, SALVATION]
英文記事で英語を学ぶ
1. the decline in value of assets (fair value depreciation), and
2. the allocation of the cost of assets to periods in which the assets are used (depreciation with the matching principle).
The former affects values of businesses and entities. The latter affects net income. Generally the cost is allocated, as depreciation expense, among the periods in which the asset is expected to be used. Such expense is recognized by businesses for financial reporting and tax purposes. Methods of computing depreciation may vary by asset for the same business. Methods and lives may be specified in accounting and/or tax rules in a country. Several standard methods of computing depreciation expense may be used, including fixed percentage, straight line, and declining balance methods. Depreciation expense generally begins when the asset is placed in service. Example: a depreciation expense of 100 per year for 5 years may be recognized for an asset costing 500.
In economics, depreciation is the gradual and permanent decrease in the economic value of the capital stock of a firm, nation or other entity, either through physical depreciation, obsolescence or changes in the demand for the services of the capital in question. If capital stock is C0 at the beginning of a period, investment is I and depreciation D, the capital stock at the end of the period, C1, is C0 + I - D.
■単語
allocation
[名]
1 [U][C]割り当て,配分;配給;配置;(勘定項目の)計上
the allocation of expenditures
経費の割り当て.
2 配分量,配給額.
3 会計(会社の経費・収入の各部門への)配分法,配当制.
straight
[形](~・er, ~・est)
1 まっすぐな,一直線の,〈スカートが〉フレアのない,ストレートの;〈エンジンが〉直列の
a straight line
直線
straight hair
ストレートの髪,直毛
(as) straight as a pin
まっすぐな.
2 直立した,垂直な;水平な;平行な;同じ高さにある
a straight posture
しゃんと伸びた姿勢.
3 (目標に向かって)まっすぐな,直進する
a straight gaze
直視
a straight aim
的の直撃
(as) straight as an arrow
一直線の[に].
4 率直な,包み隠しのない;正直な,誠実な,りっぱな,公正な
a straight answer
正直な答え
straight criticism
率直な批判
straight conduct
誠意のある行為
a thoroughly straight fellow
正直一本な男
keep straight
正直にやっていく[暮らす].
5 ((略式))〈情報・報告予想などが〉信頼すべき,確かな.
6 ((略式))〈論理・思考などが〉正しい,整然とした,筋の通った
a straight thinker
理路整然と考える人
get it straight
((話))正しく理解[把握]する.
7 ((叙述))((略式))整理[整とん]した;清算[決済]した,貸し借りなしの
put ... straight
((英))…をかたづける
Things are straight now.
万事きちんとかたづいている.
8 連続した,とぎれない;ポーカー〈札が〉5枚連続している,ストレートの
a straight-A student
全優[オールA]の学生
in straight sequence
ずっと引き続いて.
9 〈選択・けんかなどが〉2者間の,一対一の,単純な
straight fight
差しの戦い,一騎打ち
It is impossible to answer that with a straight yes or no.
それについてはイエス,ノーだけでは返答できない.
10 ((米))徹底した;生粋の
a straight royalist
生粋の王党員.
11 ((限定))修正のない,変更のない;編曲していない.
12 ((米))〈価格などが〉割引なしの,正札どおりの,均一の.
13 ((俗))同性愛[ホモセクシャル]でない;麻薬をやっていない.
14 〈ウイスキーなどが〉薄めていない,ストレートの(neat)
straight whisky
生(き)のウイスキー.
15
(1)((限定))〈役者が〉(うけを狙わない)素直な演技をする;〈劇が〉正劇の,音楽を含まない.
(2)〈音楽が〉即興などを用いない.
(3)保守的な,因習的な.
16 客観的な〈記事など〉, 真正面から扱った.
put [set] a person straight about [on] ...
…について(人の)考えを正す.
━━[副]
1 一直線に,まっすぐに
go straight
まっすぐに進む
The road ran straight for several miles.
道は数マイルまっすぐに続いていた.
2 直立して,垂直に;水平に;同じ高さに
sit (up) straight
背筋を伸ばして座る
Hang the scroll straight.
掛け軸をまっすぐつるしなさい.
3 直接に,じかに(directly)
come straight home
まっすぐ家に帰る.
4 正しく,りっぱに,公正に;貞淑に
act straight
りっぱにふるまう
play straight (with a person)
(人に)公正な扱いをする.
5 続けて,とぎれずに((on))
work straight through Sunday
日曜も休まず働く
Drive straight on.
休まず運転しなさい.
6 割引なしで,均一値で.
7 修正[変更]なしに;修飾なしに;原作どおりに;ありのままを客観的に
Tell it straight.
ありのまま話しなさい.
go straight
(1)⇒[副]1
(2)((略式))誠実に生きる;(服役後)更生する,まっとうになる.
shoot straight
((略式))(…に対して)公正[正直]にふるまう((with ...)).
straight off [away]
((英話))すぐに,さっそく. ⇒IMMEDIATELY[類語]
straight out
((話))明らさまに,率直に,単刀直入に(⇒STRAIGHT-OUT)
tell a person straight out that ...
…と単刀直入に人に言う.
straight up
(1)((英話))(質問や回答で)本当に(そうです).
(2)((米))(酒に)氷を入れないで(⇔on the rocks).
━━[名]
1 ((通例the ~))まっすぐ;水平;垂直;まっすぐ[直立]の姿勢;直線;((主に英))(競走路の)直線コース(((米))straightaway)
on the straight
一直線に,まっすぐに(⇒on the BIAS);まっとうな生活をして
out of the straight
曲がって,ゆがんで.
2 競技ストレート(満点が与えられる連続プレー);ポーカー5枚続き,ストレート(⇒SEQUENCE 7).
3 保守的な行動をとる人,既成の道徳観を持つ人.
4 ((俗))同性愛でない人,麻薬を用いない人.
5 (マリファナでない)ふつうのタバコ.
6 ((米俗))真相,真実.
the straight and narrow
正直まともな暮らし.
[中英語. streccan(STRETCH)+-t(過去分詞語尾)=伸ばされた]
decline
[動](他)
1 [III[名]/to do]…を(穏やかに)断る,辞退する(▼ふつう完了不定詞・完了動名詞はとらない). ⇒REFUSE1[類語]
He declined to sign.
サインするのを断った
I am sorry to decline your kind offer.
ご親切な申し出をお断りするのは残念です.
2 …を下に向ける[傾ける]
with one's head declined
頭をたれて.
3 文法〈名詞・代名詞・形容詞を〉語形変化[屈折,格変化]させる.
━━(自)
1 断る,辞退する
decline with thanks
お気持ちだけと言って辞退する.
2 [I([副])]下に曲がる[向く],下方へ傾斜する;〈道・コースが〉下りになる;〈太陽が〉傾く,沈む;〈水面が〉低下する
The sand dune declines gently to the sea.
砂丘はゆるやかに海まで下っている.
3 〈1日・一時期などが〉終わりに近づく
The summer is now declining.
もう夏も終わりかけている.
4 〈人・力・精力などが〉衰える;〈人格・価値などが〉低下する,堕落する;減少する;しだいに弱くなる,消えてゆく
declining industry
斜陽産業
He declined in strength.
彼は体力が衰えた
Unemployment declined.
失業は減少した
His reputation is declining.
彼の評判は落ちてきている
The prices are declining.
物価は下落している.
5 文法語形変化[屈折,格変化]する.
━━[名]
1 下り勾配(こうばい), 下り坂,(力・体力などの)衰え,減退,衰弱病,(特に)肺結核,(物価の)下落,低落;(人口の)減少
the decline of poetic imagination
詩的想像(力)の衰退
a nation in decline
衰退の道をたどる国家
a decline in prices
物価の下落
fall [go] into decline
衰える.
2 (太陽が)傾くこと,(1日が)終わりに近づくこと.
3 (人生の)終末,晩年;(物事の)最終段階
in the decline of one's life
晩年に.
on the decline
下向きで,下り坂で
Our income has been on the decline for years.
我々の収入はここ数年間下降の一途をたどっている.
[古フランス語←ラテン語dclnre(d-から+clnare向きを変える)]
gradual
[形]
1 漸進的な,少しずつの. ⇒SLOW[類語]
2 (傾斜の)なだらかな,ゆるやかな.
━━[名]((しばしばG-))
1 グラッドゥアーレ,昇階唱:ミサ聖祭で使徒書簡と福音書の間に歌う交唱聖歌.
2 (聖歌隊用)ミサ可変部分聖歌集.
[中ラテン語gradulis(grdus踏み段+-AL)踏み段的な→漸進的な. △GRADE]
obsolescence
[名][U]すたれ(かかっ)ていること;生物(器官などの)廃退,萎縮(いしゅく), 退化;(商品の)陳腐化,旧式化. ⇒PLANNED OBSOLESCENCE
英文記事で英語を学ぶ
The company confirmed that an "external intrusion" by hackers disrupted the service, affecting more than 75 million users worldwide who use it to play video games against friends, stream movies and shop online.
"We have discovered that between April 17 and April 19, 2011, certain PlayStation Network and Qriocity service user account information was compromised in connection with an illegal and unauthorized intrusion into our network," the company said in a post on the official PlayStation blog.
Hackers may have obtained users' names, home addresses, email addresses, birthdates, PlayStation Network usernames and passwords, and answers to password security questions, according to the blog post.
There was no evidence that credit card information had been compromised, but Sony said it "cannot rule out the possibility" that hackers could access such information.
"For your security, we encourage you to be especially aware of email, telephone, and postal mail scams that ask for personal or sensitive information," the blog post continued. "Sony will not contact you in any way, including by email, asking for your credit card number, social security number or other personally identifiable information. If you are asked for this information, you can be confident Sony is not the entity asking."
Patrick Seybold, Sony senior director of corporate communications and social media, said Saturday that Sony was completely rebuilding its systems to strengthen its network infrastructure in the wake of the service disruption, which began April 20.
Players can still play games offline, but are unable to challenge others over the internet, one of the console's key features.
Hacker group Anonymous was originally suspected of causing the disruption as it had previously vowed retribution against the Japanese electronics giant after it took legal action against two hackers.
However, in a message on its website Friday, titled "For Once We Didn't Do It," the group denied responsibility, saying that while it was possible that individual hackers had targeted the network, Sony was not an official target.
■単語
outage
[名][U][C]
1 ((米))停電(power outages), 動力停止(((英))power failure).
2 (積み出し中に生じた商品の)目減り.
disrupt
[動](他)
1 …を混乱させる;〈国家・政府などを〉崩壊させる;〈交通網などを〉途絶させる
The news disrupted the meeting.
その知らせに会場は騒然となった.
2 (一般に)〈物を〉分離する,引き裂く,破裂させる.
━━[形]混乱した;中断した;分裂[崩壊]した.
[ラテン語disruptus(dis-離れて+rumpere破る+-tus=破り離される). △INTERRUPT]
compromise
[名]
1 [U][C](相互の)妥協,歩み寄り,互譲
reach a compromise
妥協が成立する
make [arrange] a compromise with ...
…と妥協する.
2 妥協[折衷]案;折衷したもの,中間物
a compromise between a pen and a writing-brush
ペンと筆との中間物
thrash out [work out] a compromise
妥協案を産み出す.
3 (評判・信用などを)危うくすること
a compromise of character
品性を疑われるような言動.
━━[動](他)
1 〈紛争などを〉妥協して解決する,示談にする.
2 〈信用・名声・評判などを〉危うくする,傷つける,汚す;〈能力を〉弱める
compromise oneself [=be compromised]
体面を傷つける
compromise one's reputation
評判を落とす
compromise the relationship
関係を悪化させる.
3 〈主義・理想などを〉曲げる.
━━(自)(←(他))[I([副])]
1 (…で;…と)妥協[和解]する,歩み寄る((on, over ...;with ...)).
2 (…で)恥ずべき譲歩をする,屈従する((with ...)).
[中フランス語←ラテン語. COM-共に+PROMISE約束する]
scam
((俗))[名]汚い手口,せこいやり口,詐欺.
━━[動](他)…をぺてんにかける.
[SCHEMEの異形]
retribution
[名][U]
1 (悪業などの)報い,仕返し,報復((for ...));懲罰
in retribution for ...
…の報いとして
suffer terrible retribution
ひどい仕返しを受ける.
2 神学天罰(divine retribution)
the day of retribution
応報の日,神の審判の下される日.