tag:blogger.com,1999:blog-62216697085687604222024-03-05T00:22:42.468-06:00旅美熟姐日記美食│北美生活│LOVE│旅遊│CPA│The Passionate Pursuit Of Perfection.*.✿*.✿*.。✿*.。✿。*.✿*.。✿*✿*.。✿*.。✿。✿*.。旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.comBlogger151125tag:blogger.com,1999:blog-6221669708568760422.post-57468777257026646792022-07-24T20:59:00.008-05:002022-08-21T19:54:33.478-05:00Thomson Reuters Checkpoint Learning<p>七月初公司的人通知我是否要續訂 Thomson Reuters Checkpoint Learning,才發現公司去年八月就訂 Premier Plus 讓我有CPE 可以更新會計師執照,我已經浪費10 個月都沒上,每天webinars 至少有4個CPE,一年下來很可觀,Premier Plus 一年的 $519 無限上課吃到飽的概念啊!</p><table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto;"><tbody><tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiP0-Yd_6F82abpVP5Czhzgk6EYQsxtcgD3HqPZhmg_ipvHONNs6mVBmUHd9glWk7t43Cguo3yShp13YeQT0_6aalbhxeMiWcbA1FpmvXbx78GiWYfRtapzE1KFu4g2DM8KOVuCMuKyEfkuv_UR9p5pckxcVadDV0hqR83ghtUk0N3DeMEaBxwF4leJkw/s1259/Checkpoint.PNG" style="margin-left: auto; margin-right: auto;"><img alt="CPE Credits Subscription Packages" border="0" data-original-height="718" data-original-width="1259" height="365" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiP0-Yd_6F82abpVP5Czhzgk6EYQsxtcgD3HqPZhmg_ipvHONNs6mVBmUHd9glWk7t43Cguo3yShp13YeQT0_6aalbhxeMiWcbA1FpmvXbx78GiWYfRtapzE1KFu4g2DM8KOVuCMuKyEfkuv_UR9p5pckxcVadDV0hqR83ghtUk0N3DeMEaBxwF4leJkw/w640-h365/Checkpoint.PNG" width="640" /></a></td></tr><tr><td class="tr-caption" style="text-align: center;"><h1 class="tw-text-4xl tw-font-semibold tw-text-gray-600 tw-mb-5 tw-mt-1"><span style="font-size: medium;"><span style="font-weight: normal;">CPE Credits Subscription Packages</span></span></h1></td></tr></tbody></table><p><a href="https://checkpointlearning.thomsonreuters.com/CPE-Packages/Compare-CPE-Subscriptions">https://checkpointlearning.thomsonreuters.com/CPE-Packages/Compare-CPE-Subscriptions</a></p><p><br /></p>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-44347810972614661392022-01-30T21:59:00.018-06:002022-02-21T10:13:56.697-06:00新建房屋檢查三週期 (The Cycle of New Construction Inspections)<p>朋友不斷強調新建屋和舊屋市場是不太相同的,<span class="VIiyi" lang="zh-TW"><span class="JLqJ4b ChMk0b" data-language-for-alternatives="zh-TW" data-language-to-translate-into="en" data-number-of-phrases="17" data-phrase-index="0"><span>但主要檢查的房屋項目大概如下:</span></span><span class="JLqJ4b" data-language-for-alternatives="zh-TW" data-language-to-translate-into="en" data-number-of-phrases="17" data-phrase-index="1"><span>
</span></span> <span class="JLqJ4b ChMk0b" data-language-for-alternatives="zh-TW" data-language-to-translate-into="en" data-number-of-phrases="17" data-phrase-index="2"><span> </span></span></span></p>
<ul style="text-align: left;"><li><span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">地板 </span>Floor<span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"> </span></li><li><span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">地基</span><span style="mso-spacerun: yes;"> </span>Foundations</li><li><span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">框架牆 </span>Framed
Wall</li><li><span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">牆紙</span><span style="mso-spacerun: yes;"> </span>Wall Coverings</li><li><span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">水管及電氣</span><span style="mso-spacerun: yes;"> </span>Plumbing & Electrical</li><li><span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">屋頂和覆蓋物</span> Roof
and Coverings</li><li><span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">門窗安裝</span><span lang="ZH-TW"> </span><span style="mso-spacerun: yes;"> </span>Window and Door
Installation</li><li><span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">加熱和冷卻系統</span><span style="mso-spacerun: yes;"> </span>Heating and Cooling Systems</li></ul><p><span class="VIiyi" lang="zh-TW"><span class="JLqJ4b ChMk0b" data-language-for-alternatives="zh-TW" data-language-to-translate-into="en" data-number-of-phrases="17" data-phrase-index="0"><span>新建房屋每個階段檢查,目前有三週期:</span></span></span></p>
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</style>
<![endif]--><p>1. <b>Pre-Drywall Inspection</b> - 是指牆面還沒蓋上石膏板、房屋施工完成前,對暴露的建築構件進行檢查。<span class="VIiyi" lang="zh-TW"><span class="JLqJ4b" data-language-for-alternatives="zh-TW" data-language-to-translate-into="en" data-number-of-phrases="1" data-phrase-index="0"><span>持牌房屋檢查員將在牆面安裝石膏板之前檢查電氣、管道和結構。</span></span></span>有不少 inspector 不做這個檢查,或沒聽過這個檢驗,以為是要找修理石膏板。 </p><p></p><table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto;"><tbody><tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/a/AVvXsEjjtw6gphyxrqXEbNGaVD6AND1zPLDr4oHux0xYC441jag0T7LHDtjYkHBPVxiFLZ8vkQLbrIf6Lr_3M3H19KMR5kLvjc91cvAKI-_IfBiWIOk8m8RQRHcVJl0zpev9TKCyUrBVgTWVTl7ll7W2V6Eg9fMFA19LQwkFhhHfaplEIOktXzSQig_SNCzE-A=s4032" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="3024" data-original-width="4032" height="300" src="https://blogger.googleusercontent.com/img/a/AVvXsEjjtw6gphyxrqXEbNGaVD6AND1zPLDr4oHux0xYC441jag0T7LHDtjYkHBPVxiFLZ8vkQLbrIf6Lr_3M3H19KMR5kLvjc91cvAKI-_IfBiWIOk8m8RQRHcVJl0zpev9TKCyUrBVgTWVTl7ll7W2V6Eg9fMFA19LQwkFhhHfaplEIOktXzSQig_SNCzE-A=w400-h300" title="管線埋好等待 City Inspector 來檢查" width="400"></a></td></tr><tr><td class="tr-caption" style="text-align: center;">管線埋好等待檢查</td><td class="tr-caption" style="text-align: center;"> </td></tr></tbody></table><p></p><span></span><a href="http://emilycpa.blogspot.com/2022/01/the-cycle-of-new-construction.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-60501461373704276502021-11-30T23:35:00.002-06:002022-02-21T10:17:15.021-06:00 9 年 10 個月的會計師事務所工作<p>今天歡送一個同事,她在我現在工作的會計師事務所,從 2012年 1月就職到今天共 9 年 10 個月,很難想像在同一家公司,尤其是事務所可以做這麼長的時間,稅季加上各種 deadline 如: payroll tax 每個季度,每月sales tax 、4/15、9/15、10/15和年底稅務規劃,特地叫了東西送到辦公室,大家歡送她到新的工作。</p><p> </p><p></p><table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto;"><tbody><tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjr4lBQY_oNvlD-GFq6H_HakZrJyir5q4IKM8dk6qjEZmjOdBnKKbiMJsKDQx0gYGtfNdYNSpmkWcxcmuOn1fah1mYw_jPNI6rXb3vnSafWr5FS1ngHkaVjFvQQK_tO0NPfo9TWX_G9gO0u/s1540/IMG_5557.JPG" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="1064" data-original-width="1540" height="276" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjr4lBQY_oNvlD-GFq6H_HakZrJyir5q4IKM8dk6qjEZmjOdBnKKbiMJsKDQx0gYGtfNdYNSpmkWcxcmuOn1fah1mYw_jPNI6rXb3vnSafWr5FS1ngHkaVjFvQQK_tO0NPfo9TWX_G9gO0u/w400-h276/IMG_5557.JPG" width="400"></a></td></tr><tr><td class="tr-caption" style="text-align: center;">Pasta</td></tr></tbody></table><p><span></span></p><a href="http://emilycpa.blogspot.com/2021/11/accounting-frim-cpa.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-51305568130464422722021-11-29T23:10:00.006-06:002022-02-01T09:39:12.625-06:00Chicago 北郊好區房價概況<p>外州的好朋友有很多新舊房買賣及出租實戰經驗。經過幾個月每天 Line chat 加上視訊通話,我看房的功力大增,可惜朋友不想當 Broker,我沒繳學費就學到很多房地產知識,真的很感謝!</p><p>這是在 Illinois 排名前五名的好地區,每次開車經過這裡感覺來到了世外桃源.每家最少三個車庫,single family home 加上超大的前後院, HOA fee 每月$65 左右,房價至少75萬美金起跳,以前的朋友賣了在 Illinois 的豪宅跑到加州只能買到一間小黑屋,結論是 Illinois 的房價乘以三倍就是加州的房價。</p><p>賣房的照片長這樣,照片補光修成淺藍、淺綠色,蠻吸引我想去看房的。</p><p> </p><p></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgjV1behL5-l6AGqQ5b106lhEVQZiFlW-e047KLpH5lmtf1evvUm9BHa3Iml87O2a30gVTRjJhDmHhTZ_fhFBRXLVHF3y1YhYXIDqjiMeywp-pdsE-nJEam-fmMbTGCrp16nhg3Plawxoa5/s1024/IMG_3978.JPG" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="683" data-original-width="1024" height="266" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgjV1behL5-l6AGqQ5b106lhEVQZiFlW-e047KLpH5lmtf1evvUm9BHa3Iml87O2a30gVTRjJhDmHhTZ_fhFBRXLVHF3y1YhYXIDqjiMeywp-pdsE-nJEam-fmMbTGCrp16nhg3Plawxoa5/w400-h266/IMG_3978.JPG" width="400" /></a></div><br /> <p></p><p>下一張是實景拍攝,無補光及修片的,房子顏色是深藍和藍灰色的組合,有家全美大建商 K 開頭的房屋簡介外觀也用冷色系,試想在 Illinois 有四個多月在寒冷的氣溫下度過,深藍色系很不討喜。<br /></p><p><br /></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiyFOFhfCm4_5bu6m6uJHhfZQ06WEOi2ZEmCXeMral2PpNWxWUci6CY4891eknXvD9rExjdZKMs1Iff1hydlJpx2MjMIlLadRYffihyphenhyphenfxjNuQQA9tBv-PKoa997KqNsLVbZKwHcyEDPTduh/s2048/IMG_3977.JPG" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1536" data-original-width="2048" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiyFOFhfCm4_5bu6m6uJHhfZQ06WEOi2ZEmCXeMral2PpNWxWUci6CY4891eknXvD9rExjdZKMs1Iff1hydlJpx2MjMIlLadRYffihyphenhyphenfxjNuQQA9tBv-PKoa997KqNsLVbZKwHcyEDPTduh/w400-h300/IMG_3977.JPG" width="400" /></a></div><br /><p>我們可以來玩比一比這兩張照片有何不同,結論還是要親自去看過房子,只看修過的照片是不準的啊!</p><p><br /></p>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-10155412603176461462021-10-19T22:01:00.010-05:002022-02-21T10:18:40.273-06:00報稅人稅務識別號 Preparer tax identification number (PTIN)<p class="MsoNormal"><span style="font-family: inherit;"><span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">收到由</span>TaxPros@ptin.irs.gov
email<span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">寄來</span> Get
your 2022 PTIN before Dec. 31</span></p><span style="font-family: inherit;">
</span><p class="MsoNormal"><span style="font-family: inherit;">Preparer tax identification number <span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">報稅人稅務識別號</span> (PTIN) <span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">是美國國稅局給報稅人頒發的號碼。用作納稅申報表編制者的識別號。</span><span lang="ZH-TW"> </span><span class="VIiyi" lang="zh-TW"><span class="JLqJ4b ChMk0b" data-language-for-alternatives="zh-TW" data-language-to-translate-into="en" data-number-of-phrases="6" data-phrase-index="0"><span>個人在獲得 PTIN 時通常需要提供他們的社會安全號碼。</span></span> </span><span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">前幾年是每年免費續用,</span>2022
<span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">年</span> PTIN <span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">的費用為</span>
35.95 <span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">美元,去年</span>(2020)<span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">年</span>10/24 <span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">通知的,今年</span>10/19
<span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">提前了五天啊!</span></span></p><p class="MsoNormal"><span lang="ZH-TW" style="font-family: "PMingLiU",serif; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"></span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhLdwF7w6fa2GQWsZH5oBmOV8sxTJljmHw6Yg8XNPQMTp8fj6hK7dn6nOXCUSG_KqRBxvq3Qd1739oWJ4xErffY3xCZIPN9F7GkbQW5gGw4fr0B163z3OrCL76MM-JfdRyD3-Tm5LxFWFZA/s1834/PTIN.JPG" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1834" data-original-width="1242" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhLdwF7w6fa2GQWsZH5oBmOV8sxTJljmHw6Yg8XNPQMTp8fj6hK7dn6nOXCUSG_KqRBxvq3Qd1739oWJ4xErffY3xCZIPN9F7GkbQW5gGw4fr0B163z3OrCL76MM-JfdRyD3-Tm5LxFWFZA/w271-h400/PTIN.JPG" width="271" /></a></div> <p></p>
<p class="MsoNormal"><span style="font-family: inherit;">IRS<span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">美國國稅局根據《信息自由法》提供報稅員稅務識別號</span>
(PTIN) <span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">持有人信息。 </span><a href="https://www.irs.gov/tax-professionals/ptin-information-and-the-freedom-of-information-act">https://www.irs.gov/tax-professionals/ptin-information-and-the-freedom-of-information-act</a></span></p><span style="font-family: inherit;">
</span><p class="MsoNormal"><span style="font-family: inherit;"><span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">每次看到通知就讓我想到一年又近尾聲啦!希望</span>COVID-19
<span lang="ZH-TW" style="mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;">快快退散恢復疫情前的情況。😉</span></span></p><span style="font-family: inherit;">
</span><br />旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-2994949612181993372021-07-26T23:43:00.006-05:002021-07-27T00:33:08.400-05:00芝加哥北郊房屋價格<p>最近去住家附近看了幾家,總覺得房價被炒高的成分居多,這邊的學區不是芝加哥最好,但有中上程度。鄰居1969年的房子 5/6/2021 開$369,900 Single Family Home 最後 6/22/2021 $405,000 成交,因為天天走路會經過特意關注一下,本來是一對年輕的夫妻和小孩住的房子,估算了一下他們帳面賺了$179,000 ($405,000 - $226,000),難怪他們笑得開心。 </p><p></p><div class="separator" style="clear: both;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjB9zaHJQTemxlGPA6yroYfGhNMcyAx8yiQK4_5O9THYLMPXZeDdIgvhgwibSoK3e8sDgfQLANGyAQnKTnLG6lk7U2r3cUowRDrhYhR7jDZlJg4qIwWLhsWRePXh1dWP215EDjhYP3-zfNC/s900/house+price.PNG" style="display: block; padding: 1em 0px; text-align: center;"><img alt="" border="0" data-original-height="270" data-original-width="900" height="192" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjB9zaHJQTemxlGPA6yroYfGhNMcyAx8yiQK4_5O9THYLMPXZeDdIgvhgwibSoK3e8sDgfQLANGyAQnKTnLG6lk7U2r3cUowRDrhYhR7jDZlJg4qIwWLhsWRePXh1dWP215EDjhYP3-zfNC/w640-h192/house+price.PNG" width="640" /></a></div><p> </p><p>Illinois 搬出去的應該比進來的多,地稅也不斷在上漲中,這波利率也降得太低,定存利率大約0.6%,只能說有錢的人太多,Condo 和Townhouse 的價格沒漲很多,晚上和一個資深的realtor 聊了一下,除非要在Illinois 住超過五年以上,現在買能上漲的空間已經很小,若考慮搬到別州更要多想想, 買投資房也要先算一下是否划算再出手。
</p>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0Chicago, IL, USA41.8781136 -87.629798213.567879763821153 -122.7860482 70.188347436178844 -52.473548199999996tag:blogger.com,1999:blog-6221669708568760422.post-78184186407395556842020-02-15T11:42:00.001-06:002022-02-21T10:23:05.926-06:00申請美國公民 (Apply for US Citizenship)<br>
拿到綠卡已經超過五年,一直在藉故拖延申請公民入籍,第一個是覺得沒有差多少,就只有投票跟進入聯邦政府工作,一旦變成公民要去法院當陪審員,而綠卡就沒有這種限制。<br>
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發現圖書館有免費公民入籍班,並且是下班時間可以去,雖然說是免費,因為報名的人太踴躍,先用英文能力來過濾掉一些程度不大行的,老師基本上是講100題公民考試題目所衍生出來的一些美國地理人文和政府組織結構,沒有太多增進英文聽說讀寫的課,上了這個課觸動我要趕快申請美國公民,綠卡的身分可能因為離開美國太久會被取消,還有想有機會進聯邦政府工作。<br>
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhhtI6TA7wJchGGs3xImR99Gf_N_m54qi1x-D9OG4ln2T1fwB6ZUDkTPfCBa1Csdr5FsKqKGiuBbrl4bHPyF59B239ypLrp5OHWHbv6uHtr2erKde25PBf9O_3KXn07BACCpxJ4GvgfZZfZ/s1600/IMG_E6792.JPG" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1578" data-original-width="1219" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhhtI6TA7wJchGGs3xImR99Gf_N_m54qi1x-D9OG4ln2T1fwB6ZUDkTPfCBa1Csdr5FsKqKGiuBbrl4bHPyF59B239ypLrp5OHWHbv6uHtr2erKde25PBf9O_3KXn07BACCpxJ4GvgfZZfZ/s320/IMG_E6792.JPG" width="246"></a></div><br>
<a href="http://emilycpa.blogspot.com/2020/02/apply-for-us-citizenship.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-1018883422058865662019-04-28T20:16:00.001-05:002019-04-28T21:47:49.872-05:00Willow Creek Community Church 提供免費報稅服務每年大約二月初到四月中,Willow Creek Community Church免費提供報稅服務,在2018年度家戶年收入低於$75,000 美金幾乎都可以使用免費報稅服務呢。<br>
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<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQNpfOJtO9d12tP7hUI1tGkFFPwbFgkS2j9av0fhHC-tx8EfC4-EUjq76FSBo5B-tWGRp_prN6D-XuRoEQnZ26UJaB8k7ysSCCZZBxmeb_czpeaEm9rNn5D53YddmTSxbCWIHfySppReOz/s1600/IMG_4617.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="1600" data-original-width="1200" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiQNpfOJtO9d12tP7hUI1tGkFFPwbFgkS2j9av0fhHC-tx8EfC4-EUjq76FSBo5B-tWGRp_prN6D-XuRoEQnZ26UJaB8k7ysSCCZZBxmeb_czpeaEm9rNn5D53YddmTSxbCWIHfySppReOz/s320/IMG_4617.JPG" width="240"></a></div><br>
位於教會內的Care Center,只要在開放時間前來不需預約時間,教會這個報稅點是經過IRS 認可VITA (Volunteer Income Tax Assistance) site,帶著證件、社會安全碼及報稅資料,先經過工作人員看是否符合在這邊免費報稅的條件,填好Form 13614-C, Intake/Interview & Quality Review Sheet,主要是個人及家庭有關報稅資料的檢核表,方便志工快速正確判斷適合的報稅狀態。<br>
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHIfi2Ey3B1nOBESycy16DnGvzIcD9T59iLJCJ9XpB36EhKq0Pb4TpaMi5-NpCMFE4a9oAqF51xGg9Jj2MJUCCwOkf_7OTazYKSq_nuLFNoBJgsxfCjMcXgB7G0ZPNwv9dx4gg7yGFvQev/s1600/Form+13614.JPG" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="1119" data-original-width="1600" height="224" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjHIfi2Ey3B1nOBESycy16DnGvzIcD9T59iLJCJ9XpB36EhKq0Pb4TpaMi5-NpCMFE4a9oAqF51xGg9Jj2MJUCCwOkf_7OTazYKSq_nuLFNoBJgsxfCjMcXgB7G0ZPNwv9dx4gg7yGFvQev/s320/Form+13614.JPG" width="320"></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">Form 13614-C, Intake/Interview & Quality Review Sheet</td></tr>
</tbody></table><br>
<a href="http://emilycpa.blogspot.com/2019/04/irs-tax-vita.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-3756519098043589252018-10-03T10:23:00.001-05:002018-10-03T10:38:31.195-05:00臉書一再出包… 最近有點想關掉臉書帳戶,接二連三出包,還不斷要求更新個人資料,此時真是服了把個人資料寫的很詳盡,不斷上傳自拍照和合照。以前做過銀行徵信知道要如何利用網路上的公開資料去研究個人戶或公司戶的信用及財務狀況,臉書很方便一下子就上傳照片及打卡,我也確實荒廢寫部落格,現在想想何必為他人作嫁,想了折衷方案,先刪掉個人資料,再加上只開放給臉書朋友,算是為自己多加了些防護…。<br>
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是我的臉友都會注意到,我從不放個人照和合照,只放風景照及美食照,曾經參加過一個團體,主辦人自己拿著相機到處照,也沒經過個人同意直接上傳到臉書,真是一點個人隱私也沒有。多年以前從教會拿到活動照相的豁免權的同意書,果然是大教會想的很週全,萬一不小心照到個人將活動照片又公開時,大家先訂好規則以免後續的麻煩。<br>
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<a href="http://emilycpa.blogspot.com/2018/10/facebook.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-3924269857581016772018-03-11T21:49:00.003-05:002018-03-11T22:26:08.847-05:00退休是個大問題以前的老闆已經八十幾歲還在會計師事務所,身體健康、頭腦清楚,真是令人羨慕。平常很注意飲食,很少吃甜食和油炸的食物,保持每天早晨在三層樓室內購物中心走三到四個小時的路,他提醒我要買好的走路鞋,這樣能避免足部受傷。<br />
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令我想到退休問題是因為在公司不同部門的同事,因為部門早已經分割出售業務給其他同業,她很早就有心理準備只是不知何時是最後一天,到七年後的上個月終於公司發了最後上班日的通知,但她感覺到現在才想有自己的生意已經太遲。<br />
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<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjdWqXiMq_w6tVkBbJ6c_gD9e0LMhxqw-kqiQfHbIrnNndIX2bUDFzugYDiWob48DxvlZgiXWAr5zpsVYh3YBvewT7YYygcpQCx7s6Xrx1o2gIBcTHebOsI8dHkNIqIHkY4bNZR2kHzY6hC/s1600/IMG_1559.JPG" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" data-original-height="1200" data-original-width="1600" height="300" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjdWqXiMq_w6tVkBbJ6c_gD9e0LMhxqw-kqiQfHbIrnNndIX2bUDFzugYDiWob48DxvlZgiXWAr5zpsVYh3YBvewT7YYygcpQCx7s6Xrx1o2gIBcTHebOsI8dHkNIqIHkY4bNZR2kHzY6hC/s400/IMG_1559.JPG" width="400" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">2017年秋天早晨在芝加哥植物園</td></tr>
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很難想像若活到他這樣的年紀會是什麼狀況?在公司上班約快到六十歲就會被有形或無形的壓力逼退,沒有存夠退休資金就被逼退真是不太妙,現在退休金制度不若以前完善,連社會安全的退休年紀標準也不斷延後,這幾個月在想否要自己做生意或是開會計師事務所,想工作到幾歲都可以。<br />
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以前總聽父親說退休後再來遊山玩水,事實是年輕和中年時沒有養成旅行或是其他的嗜好,到退休期沒有足夠的收入來源加上身體健康走下坡,到最後就是留在家看電視,整個人衰老的很快,和平常有班上的情形相差甚遠。<br />
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曾經有人問想幾歲退休,到現在我仍舊想到做到不能做的年紀,從十七歲開始工作到現在,心中很明白我是一個閒不下來的人,常年去旅行也會膩,更不可能把房子賣了,天天在遊輪上生活的事是絕不可能發生在我身上的。<br />
<br />旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com1tag:blogger.com,1999:blog-6221669708568760422.post-76088286002557985242018-01-15T13:33:00.001-06:002018-01-15T13:40:14.628-06:00Networking, Networking, Networking !!這邊說的不是 IT 的 Networking,是人際關係的 Networking,年紀越大後越來越覺得很重要,如同房仲業説的 Location, Location, Location!很佩服老美不管和你熟不熟都可以和你微笑打招呼、聊天直接問問題,在日常生活中排隊等結帳、搭電梯、幫忙提重物、開門等,這樣就很容易拉近距離。<br>
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在教會學到一些和陌生人交談的技巧,不像單刀直入的問:妳有幾個小孩?妳結婚了沒?妳幾歲?妳的薪水多少?這類私人問題,更奇怪的是不認識晚輩直接叫阿姨,這些言行並不會讓人想拉近距離啦!冬季戀歌學到一些,就像男女主角想知道對方更多會先問一些基本問題:喜歡什麼顏色?喜歡吃什麼?以上是10個有趣的破冰問題,從教會拿到這張就剪成小張貼在牆上提醒自己可以朝這些方向問些問題。<br>
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<a href="http://emilycpa.blogspot.com/2018/01/networking-networking-networking.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-76064346453352446652017-08-19T18:29:00.002-05:002017-08-19T19:08:42.570-05:00到 AliExpress 挖寶購物中!<br>
中午和同事吃飯聊天,看到她的漂亮手機套,想到之前在Amazon 訂的白色透明手機套大約美金五元,她到 <a href="https://www.aliexpress.com/" target="_blank">AliExpress </a>訂手機套,一個不到美金一元還含運費,若60天內收不到貨還有退款保證 (Buyer Protection),令我有點半信半疑。她就說最後是用美國郵局的服務寄到家,單價不高沒收到也會退款,不用擔心太多啦!<br>
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<tr><td class="tr-caption" style="text-align: center;"><a href="https://www.aliexpress.com/">https://www.aliexpress.com</a></td></tr>
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經過幾次訂購的經驗,除了要等20天以上才會收到東西的缺點,價格和品質方面真是物超所值,我的Apple Watch Series 2-Rose Gold Aluminum Case with Pink Sand Sport Band,想換掉Sport Band 錶帶也是在AliExpress訂的,蘋果正廠尼龍錶帶 $49,金屬錶帶 Milanese Loop $149,但在AliExpress 單價都約為$7,和正廠貨比較不出大差異,買一條正廠貨夠買七條錶帶,且有不同的顏色和樣式可選。<br>
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碰過一次寄錯錶帶給我的經驗,馬上聯絡賣家並說不用寄回去,且會再寄來給我,並主動延長交易到60 天後自動關掉的天數。目前在AliExpress沒發現女裝有過人之處,大概我是芝加哥北郊的Ann Taylor 和 Loft 的粉絲,逛到店員都知道我一星期的哪幾天會去逛,幾乎每次都找的到物超所值的衣服和配件。但是内衣和睡衣可以到 AliExpress 去看,也訂過了幾次感覺蠻好的。還有首飾、項鍊、女鞋也很優。<br>
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<a href="http://emilycpa.blogspot.com/2017/08/aliexpress.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-82667473544449667022017-08-12T21:15:00.002-05:002017-08-13T00:20:21.444-05:00綠手指(green thumb)聖地 -- 芝加哥植物園Chicago Botanic Garden夏天早上七點最喜歡去的是 芝加哥植物園Chicago Botanic Garden,人少照相自拍很方便,玩Pokemon GO也很方便,氣溫也不熱全園逛完也不覺得熱,約莫九點半就差不多可以打道回府,回家後洗個澡換衣服就可以去教會,星期天清晨到中午全部滿檔,特展要等到十點或十一點,夏天開到晚上九點呢。<br>
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有一天約為下班時間在植物園附近,發覺人好少啊,才知道人都到附近的 Ravinia Festival 聽Tony Bennett,才記起多年前買了草地票 (Lawn)去聽過他的演唱,只是他年事已高沒有太多精力唱完全場。越來越覺得住在芝加哥北郊的好處,以前為了工作搬來北郊,還真的不太適應,連買菜購物都還往回開,現在是大半年都不想浪費汽油和時間再開回去。<br>
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轉回主題!<br>
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<a href="http://emilycpa.blogspot.com/2017/08/chicago-botanic-garden.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-21027073496476136872017-06-04T23:15:00.000-05:002019-04-28T22:00:19.434-05:00CPA Career Paths最近在思索跳到不是稅或會計、審計的領域,離開會計師事務所是對的決定嗎?以前在稅季時一週工作60小時以上是家常便飯,前老闆語重心長和我說現在還沒有脫離事務所太久,可再回會計師事務所,一旦離開太久就不太妙。<br />
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在Amazon 發現這本書~<a href="http://amzn.to/2fELQWr">The Big 4 Playbook: The Insider's Guide to Earning a Job at a Big 4 Accounting Firm</a>,覺得一個會計師沒進過四大是個遺憾,先看這本書來練功吧!<br />
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<a href="http://amzn.to/2fELQWr">"In The Big 4 Playbook, Russell Benavides guides the reader through 10 easy-to-follow steps on how to become an accountant at Deloitte, Ernst & Young, KPMG, and PwC (the Big 4). Along the way, Russell offers valuable tips he learned from his personal Big 4 experience." </a><br />
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最近到了renew CPA License 的時候,CPE 早就足夠,也不怕被抽查。心中很明白:在會計師事務所做到經理級以上就是業務導向,能抓住一群你的客戶並且能不斷的增加客源就更有希望升到合夥人。<br />
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真是令我煩心的事,因為這是個大分水嶺,脫離太久就再也回不來了,雖然現在的薪水、休假福利、公司的知名度比以前好很多,但是內心深處知道不對勁。美國的景氣早就好轉,現在是找到合適的職位的時候,要再尋求神的心意!<br />
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旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com1tag:blogger.com,1999:blog-6221669708568760422.post-44524958194268580902017-03-26T19:51:00.000-05:002017-06-04T22:53:48.083-05:00會計師和內審工作薪水比較今天早上查了Internal Auditor 的薪水,我的解讀是這是給剛入門的,有幾年的工作經驗更不止是這樣。不斷在想需要再去考Certified Internal Auditor (CIA) Certification?去年找新工作時發現美國的中大型公司的財務會計工作,除了CPA 資格之外,有很多工作機會是給內審,也需要CIA資格。<br>
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以前在會計師事務所的合夥人都想要我將會計師證書掛上,但是我不太想公開給別人看啊!這是上網都查得到的資料。於是拿回家,直到上星期才找出深藏在箱子中-落難的會計師證書,自從搬到這裡就沒掛上,鏡面都沾上灰塵,再度擦乾淨整理一下,找個牆上合適的角度和二個圖釘掛上,現在看起來好多了。<br>
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<div class="_oDd" data-hveid="36">
<span class="_Tgc">"The median annual Internal Auditor I salary is <b>$54,829</b>, as of February 22, 2017, with a range usually between <b>$49,736</b>-<b>$60,267</b>, however this can vary widely depending on a variety of factors."</span></div>
<div class="rc" data-hveid="38" data-ved="0ahUKEwj9zsOAtvXSAhXKKiYKHb8PBsQQFQgmKAAwAQ">
<h3 class="r">
<a href="http://www1.salary.com/Internal-Auditor-I-Salary.html" target="_blank">Internal Auditor I Salaries by education, experience, location and more ...</a></h3>
</div>
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再順手查了 "CPA Salary"果然含金量高些。前幾天參加一個公司辦的職涯規劃的課,這半年來都沒有查看自己的職涯計畫是否需要更動?只有和公司其他會計師交流過。<br>
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<a href="http://emilycpa.blogspot.com/2017/03/cpa-salary-internal-auditor-salary.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com3tag:blogger.com,1999:blog-6221669708568760422.post-62693741029202454912016-08-21T20:20:00.000-05:002017-06-04T23:32:17.338-05:00騎驢找到馬到夢想中的公司上班!今年初獵頭找到我,但這個獵頭並未持續追蹤下去,直到六月碰到很有耐性同一獵頭公司的另一位獵頭,她們人不在美國,是遠在印度工作,不斷的用電話、e-mail聯絡追蹤、安排電話面談、拿到最新的 Resume幫忙送出同家公司的二個職位申請,半個月後收到e-mail 要求face to face interview。<br>
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安排上班時間去面談對有工作的人是個大挑戰,加上可請休假天數不多,只能請personal day or sick day,或是調整上下班時間,請假次數一多老闆和同事都開始懷疑,時時很擔心老闆就要我走路不用來了。<br>
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這次鎖定在中大型公司職位安身立命,這幾個月早就練就面談後,不再想最後結果,24小時內發完Thank you E-mail 就洗洗睡了,明天繼續上網海投申請工作,回想在面談中碰到的問題和可改善的地方,有些工作在面談的過程,自己都覺得不是Dream Job ,就算勉強自己拿到offer 也不會想久待。<br>
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很多時候面談後一點消息都沒有,比較好的會收到e-mail拒信,會打電話過來真是很少數的情況。面談10天後公司HR在星期五早上打電話留言,說要update面談過的職位的情況,心想是通知沒被選上嗎?<br>
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很快的回撥過去說恭喜拿到工作,大概談Offer 的 package (Base Salary rate, Overtime rate, Health insurance, 401K, Paid Time Off (PTO) ,下午2點多收到 Offer Letter,和現在老闆談離職的事,其實正常給二星期通知即可,想讓老闆有更多時間去找人,老闆很想留我,要我在周末好好想想。<br>
<a href="http://emilycpa.blogspot.com/2016/08/job-offer.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-28455532495046109042016-02-01T20:00:00.000-06:002016-03-25T16:10:51.530-05:00 永保年輕 ~ Forever Young和以前同事偶遇,她語重心長的就和我說:趁年輕多穿點漂亮衣服、好好打扮自己,等到她這個年紀(超過60 歲以上),穿再漂亮衣服、再貴的行頭也撐不起來場面了。她說的正是她目前憂悶及狀況及不得不服老的心境。<br>
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最勁爆的是另一個好友,說我為什麼花時間去參加當地的健行社呢?她的親姐姐就在裡面,但她就是從來不去參加這個成員比較年長的團體活動。她就說人終究無法避免過老年生活,但是她就想能多延遲過老年生活就是一天,要我快去找和自己年紀相近的人往來。<br>
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被她狠狠的唸了一頓:我還年輕,沒有必要提早跟著他們過老年生活啊!他們多年以前在美國的經驗對我現在也不適用啊!真是一語驚醒夢中人!<br>
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近年來台灣人就算在美國拿到學位也不太留在美國,一是透過 OPT --> 工作簽證 -->最後經由雇主申請拿到綠卡,層層關卡是不容易過的,第二、美國的醫療及保險費用高,不再是台灣人想像的天堂。<br>
<a href="http://emilycpa.blogspot.com/2016/02/forever-young.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-13062771584230986372016-01-14T17:17:00.002-06:002017-03-26T21:13:58.582-05:00且戰且走的找工作之旅超過2年專心在工作上,如願拿到會計師執照和 Public Accounting 的 Tax 和 Audit 經驗後,去年內心交戰想了幾個月後終於決定再開始找新的工作機會,心中有更多渴望想有個更有大的發揮舞台及空間,隨著在美國越久,橫在面前的有形及無形阻礙越來越少,沒有理由繼續安逸下去。Just do it!<br>
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在 LinkedIn 看到一家華人會計師事務所在找人,月薪只有$ 2,500 ,換算年薪只有 $ 30,000,若是剛從學校畢業想拿工作經驗和會計師執照必需的工作經驗,可考慮先進去再說。第一份在會計師事務所工作在很多年前,時薪只有$8 ,這樣的薪水除非在美國有身份,才有可能繼續做下去。<br>
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以前在網路上海投很少有回音,現在 CPA 光環加上幾年的 Public Accounting 工作經驗還是很有用的。<br>
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很多獵頭主動找上門,但獵頭實際也沒有現成的工作機會,頂多是先問想找什麼公司職位、地點、薪水預期目標列在資料庫中,去過幾次獵頭公司安排的面談效果不大,真的不需要在上班時間特地請假去獵頭公司去面談,我的策略是先問下班後或週末可不可以去,若沒有的話,獵頭會退而求其次轉用 Skype or FaceTime 。<br>
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最有用的是找到目標公司的員工內部推薦,這樣至少會有HR的電話面談。下來是使用 LinkedIn,有些機會是用人經理直接和你連絡,問換工作意向,效果也很不錯。<br>
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<a href="http://emilycpa.blogspot.com/2016/01/cpa-job-search.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-64797679725416484102015-12-30T18:30:00.000-06:002015-12-31T05:20:03.484-06:00去年底去社會安全局 (Social Security Administration) 啦!記得去年底 12/31/2014 ,在寒風不斷呼呼的吹到臉上,和一群很早到社會安全局等候的人排在門外等著開門,我沒帶手套、帽子和雪靴,冰凍的手腳快不聽使喚,恨不得快點開門衝進去,這幾年去過不少次社會安全局,知道會有很多人去辦事,雖可按辦理事項分類別抽號碼牌,但在裏面等至少1.5小時才有可能離開。<br>
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<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjNyINMRlQn2KczDWDTi7CvytmCsA5Gm3VEdTgQpTP9gU9NS5pwdMreAyi1IXqsYVK-X-BQsijusqeW8zpaaOER9ssx7LdF-JAz5Q7k9ZRINdn_YITNRNJDPe7x_pyF3gcOWJ2ZD1L6B0hB/s1600/ssn250-70.jpg" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="129" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjNyINMRlQn2KczDWDTi7CvytmCsA5Gm3VEdTgQpTP9gU9NS5pwdMreAyi1IXqsYVK-X-BQsijusqeW8zpaaOER9ssx7LdF-JAz5Q7k9ZRINdn_YITNRNJDPe7x_pyF3gcOWJ2ZD1L6B0hB/s320/ssn250-70.jpg" width="320"></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">Source: https://www.ssa.gov/ssnumber/</td></tr>
</tbody></table>
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<b>拿到綠卡後必須更新社會安全卡,拿掉限制條件字眼(VALID FOR WORK ONLY WITH DHS AUTHORIZATION)</b><br>
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我的社會安全卡是多年前念碩士時在學校辦的,那時沒有現在繁多嚴謹的規定,學校出張證明信即可,看到其他人的經驗提到:一拿到綠卡要做的事項列表有一項,到社會安全局去辦張新的社安卡 (號碼不變、拿掉限制條件字眼)。<br>
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<a href="http://emilycpa.blogspot.com/2015/12/social-security-administration.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-16517568532362911402015-12-26T22:19:00.002-06:002015-12-27T09:26:44.146-06:00我的夢想花園在 Ball Horticultural Company年少曾經想過開個鮮花店?也學過一陣子日式插花。後來一直沒機會發展這個夢想,每次經過鮮花店就只能看看有些什麼新鮮花材,買幾盆花來種,來滿足這些從未去實現的夢想。<br>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg2njtk8wa4VaWaYZkydrd8mTc0VxSgvs4_lFNgvKGrMcn0sW_AAIDhMWDZkIFtMYXul6L8PXCWlU1a9qd3CuxI7tiAuxeaDompaMZorLSesRmvFXJFn0uRN4sVTfs3fd6EmH6HDj3RxFCL/s1600/02.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="308" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg2njtk8wa4VaWaYZkydrd8mTc0VxSgvs4_lFNgvKGrMcn0sW_AAIDhMWDZkIFtMYXul6L8PXCWlU1a9qd3CuxI7tiAuxeaDompaMZorLSesRmvFXJFn0uRN4sVTfs3fd6EmH6HDj3RxFCL/s400/02.jpg" width="400"></a></div>
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芝加哥植物園 (Chicago Botanic Garden)很知名吸引很多人前往,入園按車收停車費,覺得沒坐滿一車人就去參觀很浪費,每次去看到的花草樹木種類不是那麼多呢。2002年第一次去很新鮮,之後都等到有特別的展覽,像蘭花展之類的才想去看。<br>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeaNzqSDGfcUidOR4OkGiWfxKJRTM6tU_R8FW1uJKBIQxZkWndrIYoeKiOrxa__4aib0uj8rvR5-7VvUEZmjrgVStwZYLMO5NxlCQ3qNPBtNyBPNmQprVdCbKSklIHp0USL9tdEv9KUKBm/s1600/06.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgeaNzqSDGfcUidOR4OkGiWfxKJRTM6tU_R8FW1uJKBIQxZkWndrIYoeKiOrxa__4aib0uj8rvR5-7VvUEZmjrgVStwZYLMO5NxlCQ3qNPBtNyBPNmQprVdCbKSklIHp0USL9tdEv9KUKBm/s400/06.jpg"></a></div>
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今年有個機會去參觀Ball Horticultural Company,引導員告訴我們一年之中只開放幾個時點給大家免費入園參觀(詳見網站公告),且他們的花草及蔬果經過培育後,一批批賣給大盤商(像是Walmart)、中盤商或是契作商,所以他們會去培育新品種,或是改良目前的花種上市。<br>
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<a href="http://emilycpa.blogspot.com/2015/12/ball-horticultural-company.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-90532480344838434852015-07-25T11:15:00.005-05:002015-07-30T19:51:16.508-05:00免費的 CPA CPE (Continuing professional education) ~ CPAacademy.org是的 ~ 幾個月前終於收到會計師證書及執照,還是今年報稅季星期六早上去公司上班時,看到一個大的黃色信封,內有一張硬紙板墊著保護會計師證書用平信寄到。<br>
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老闆似乎比我還高興,連忙量了證書尺寸,說要送我一個證書框,很奇怪的,我並不那麼的激動興奮,更覺得是戲棚下站久了就是妳的,這件拖了很久的事終於落幕,此時心中想著要如何走下一步、再設定一個新目標 ?<br>
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<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="http://www.cpaacademy.org/" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img border="0" height="150" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiuxHmyn8xVvH-xc1VwV4cZXQHDXIq3k5LtyIHK6THpj5VeJenVjXPFDg4gaHYbSPINSRpLQYZWzAMkX5NWMoOV5TWBh3Q04hzmkuREpttRmVmLCr5-sClHLF0nJ7a1y_Wwq5kRO-GgVyAj/s400/cpaacademy_powerpotential.jpg" width="400"></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">http://www.cpaacademy.org</td><td class="tr-caption" style="text-align: center;"><br>
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</tbody></table><br>
知道這只是一張會計師職涯入場券,在這行業要攻頂達到巔峰狀態,意味還有更長的路要走。煎熬多年拿到會計師執照後,日子沒有什麼多大不同~ 太陽、月亮照常升起,偶爾在心底有小小的虛榮感及聲音出現 ~ 妳現在是會計師了耶!反倒是多年努力的目標達到後的失落感大於高興,這幾個月還在不斷思索找尋新的職涯目標呢。<br>
<a href="http://emilycpa.blogspot.com/2015/07/free-cpa-cpe-continuing-professional.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com1tag:blogger.com,1999:blog-6221669708568760422.post-56999868046137085562015-02-22T11:32:00.003-06:002015-02-28T18:34:37.899-06:00 美國會計師執照之旅 ~ Congratulations! Your application for a C.P.A. Permit / Certificate has been approved收到e-mail " Congratulations! Your application for a C.P.A. Permit/Certificate has been approved, and your permit to practice / Certificate has been issued." 還說明如果只拿Cerificate的話,使用 "CPA" 這個頭銜有所限制;如何更新 Permit 及相關的規定。<br>
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不出所料開完會的隔天,到網上查申請進度,已經出現Certificate # 和 Permit # ,License Status: Active。之前各個審查項目進度列表也不見了。網上查詢的系統列出我的二個證照號碼,Certificate 沒有效期,Permit 效期到: 6/30/2015 (每單數年的六月三十日)。<br>
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早就去查詢別人的證照長什麼樣,除非這幾年改樣子。下來就等 Certificate 和錢包尺寸大小的 Permit 寄到,還沒看到實體的東西寄來感覺真不踏實。Permit 效期到: 6/30/2015,所以四個月後還要申請Renew!所幸第一年不需要continuing education hours.但是6/30/2015後,二年要80個 CPE credit:<br>
<a href="http://emilycpa.blogspot.com/2015/02/congratulations-application-cpa-permit.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-49533947543981169932015-02-14T22:40:00.001-06:002015-08-05T21:43:53.654-05:00美國會計師執照之旅 ~ 臨門一腳的 CPA License (Permit)到州的官方網站查到申請狀態是Pending,名字也列在可公開查詢證照的網站了。很多人只拿Certificate,不再申請License or Permit。那是以前規定考過後可以分開申請 Certificate 及 License (Permit),在報考時就知道考過只會給一封信,之後要補工作經驗一年。<br />
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申請時Board of Accountancy 會逐項審查以下所列內容,最後提交給Board Meeting 開會審查通過,若無異議開會後一天就是會計師證照的發照日。他們效率算好的,每更新一項就出現日期,幫忙趕在二月開會前送件,今年三月沒排會程,下次開會到四月囉!<br />
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查到每月開會議程上排進我的申請案,近10年的開會議程及會議記錄都可在網站下載,看了上個月通過的新CPA姓名到公開網站查資料後,再加以推算可能給我的 Certificate 和 Permit 號碼。真的就差臨門一腳了,經過多年難產加上二個月的催生,會計師執照要生出來了,呵呵~<br />
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<b>審查項目列表(各州的規定不同,僅供參考用):</b><br />
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<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Application Fee</div></td> </tr>
<tr style="mso-yfti-irow: 1;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Request for SSN Exemption</div></td> </tr>
<tr style="mso-yfti-irow: 2;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">U.S. Educated: Transcript</div></td> </tr>
<tr style="mso-yfti-irow: 3;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Foreign Educated: Credential Evaluation</div></td> </tr>
<tr style="mso-yfti-irow: 4;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Foreign Educated: Updated Evaluation</div></td> </tr>
<tr style="mso-yfti-irow: 5;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">150 Credit Hours</div></td> </tr>
<tr style="mso-yfti-irow: 6;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">24 Hours of Accountancy</div></td> </tr>
<tr style="mso-yfti-irow: 7;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Auditing & Attestation Services Courses</div></td> </tr>
<tr style="mso-yfti-irow: 8;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Financial Accounting & Reporting Courses</div></td> </tr>
<tr style="mso-yfti-irow: 9;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Taxation Courses</div></td> </tr>
<tr style="mso-yfti-irow: 10;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">AICPA Ethics Exam</div></td> </tr>
<tr style="mso-yfti-irow: 11;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Received Criminal History</div></td> </tr>
<tr style="mso-yfti-irow: 12;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Disciplinary History</div></td> </tr>
<tr style="mso-yfti-irow: 13;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Verification of CPA Exam Scores</div></td> </tr>
<tr style="mso-yfti-irow: 14;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Verification of State Licensure</div></td> </tr>
<tr style="mso-yfti-irow: 15;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Work Experience Affidavit</div></td> </tr>
<tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"> <td style="background: white; padding: .75pt .75pt .75pt .75pt;"> <div class="MsoNormal">Board <span style="mso-spacerun: yes;"> </span>Meeting / Final Review</div></td> </tr>
</tbody></table>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0tag:blogger.com,1999:blog-6221669708568760422.post-35777052670092710192015-01-30T23:08:00.001-06:002015-07-28T08:45:11.432-05:00美國會計師執照之旅 ~ foreign college transcripts evaluated !我的會計師執照之旅真是拖太久了,試想六年前通過會計師考試後,只收到薄薄的一封信恭喜通過會計師考試和一張如何申請執照的大綱,之後就眼見申請條件慢慢提高,只有眼巴巴的看著的份。<br>
<br>
在沒有合適的會計師上司可幫我簽字認證一年相關工作經驗,就一直將這件大事拖到找到會計師事務所工作滿一年後,考過會計師考試多年後才滿足所有必要條件開始送件申請證書及執照。<br>
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學歷及學分數、工作經驗及時數、AICPA Ethics Exam ,都是必要申請條件,有些州要求要有社會安全碼 (Social Security number, SSN)或是本州的居民,哪一項不到申請標準就冒然送件,除了浪費申請費也留下曾申請不過的記錄啊!<br>
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很多人建議通過會計師四科考試後,再一鼓作氣準備考過 <a href="http://www.cpa2biz.com/AST/Main/CPA2BIZ_Primary/Ethics/PRDOVR~PC-732302/PC-732302.jsp" target="_blank">AICPA Ethics Exam ~ Professional Ethics: The AICPA's Comprehensive Course </a> 拿到8個CPE,有些州更規定有效年限,又一幸運沒被限制到。<br>
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有些州規定考過CPA Exam 五年內沒申請執照,考過也會失效必需重考。心中很明白網路上的道聽途說還不如自己到各州 BOARD OF ACCOUNTANCY 網站細細研讀法規,耐心研讀不算少的法規真是為自己捏把冷汗,只提到以前紙筆測驗時期考的失效,我是改成電腦上機考試後前幾年的白老鼠,沒這個限制真是萬幸。<br>
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<a href="http://emilycpa.blogspot.com/2015/01/foreign-college-transcripts-evaluated.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com1tag:blogger.com,1999:blog-6221669708568760422.post-20222439447892925292014-11-26T20:36:00.001-06:002014-11-26T21:00:43.118-06:00感恩節黑色星期五大血拼~ Thanksgiving Black Friday Shopping感恩節對在外遊子只是個應景的節日,剛到美國還有興趣去赴宴,之後就不了了之;知道感恩節後黑色星期五的折扣不小,各家都在比誰先開始有折扣開打,誰能先讓消費者掏錢出來購買為勝利。開放上網搶購讓大家不用在寒風中排隊是大大的福音。<br>
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<table align="center" cellpadding="0" cellspacing="0" class="tr-caption-container" style="margin-left: auto; margin-right: auto; text-align: center;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEitwOc9Y3hZYflFEhqNtaado98r1O6jG4DcrbDL2T_zjsO__F1Zn_G58AD53TAT7hIjy1HIf6p8WTzKM0sMX0pLi6u1O45wpAKOG90UBfu9YQoKdXmDbw_32R3VQcudath7zi5slkZqnU4r/s1600/IMG_0682%5B1%5D.JPG" imageanchor="1" style="margin-left: auto; margin-right: auto;"><img alt="Lake Geneva, WI 的小店" border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEitwOc9Y3hZYflFEhqNtaado98r1O6jG4DcrbDL2T_zjsO__F1Zn_G58AD53TAT7hIjy1HIf6p8WTzKM0sMX0pLi6u1O45wpAKOG90UBfu9YQoKdXmDbw_32R3VQcudath7zi5slkZqnU4r/s320/IMG_0682%5B1%5D.JPG" height="298" title="" width="400"></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;"><span style="background: #fff;"><span style="left: -5px; position: relative;"> Lake Geneva, WI 的小店</span></span></td></tr>
</tbody></table><br>
2012 年感恩節後星期五午夜12:00 開大老遠的到 Outlet 去排隊搶買名牌包,網上又開始訂購;雖2013年11月1日就推出Ipad Air ,仍在觀望沒有去搶鮮,與Ipad Mini 二者間考慮,也去蘋果店實地把玩研究好幾次,感覺Ipad Air 螢幕解析度比較清楚,加上T-Mobile 每個月免費 200 MB流量,在沒有Wifi 的地方省著點、應急上網是夠用了,終於決定買Ipad Air,等到黑色星期五果然有折扣出現。<br>
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<a href="http://emilycpa.blogspot.com/2014/11/thanksgiving-shopping.html#more">閱讀更多 »</a>旅美熟姐http://www.blogger.com/profile/06189398150227521105noreply@blogger.com0