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臼井優
2026/2/4試験情報, 公認会計士試験, 学習記事
英語対策に向けた本連載最終回は、正解へ最短距離でたどり着くための3ステップと、英文を読むコツについて解説します。
今現在、英語に対して苦手意識がある方も多いはずです。
英語特有の構造を掴み、会計・監査関連の単語を押さえると、ぐっと読みやすくなります。公表されたサンプル問題を使いつつ、一緒に実践してみましょう。
3つの解答プロセス（概観→想起→拾い読み）
ステップ１ 概観：全体像・問われている論点をざっと把握
問題文の柱書きや表のタイトルなどから、全体像や何が問われているか、まずは掴みましょう。
会計・監査に関する基本的な英単語や言い回しについて、予備校の教材で押さえていく必要があります。日本語の記述部分があれば、先に見ましょう。
例 財務会計論 サンプル問題6
”Based on the following [DataⅠ] and [DataⅡ], ／select the correct amount／for the companyʼs gross profit.”
Based on～：に基づき correct amount：正しい金額 gross profit：売上総利益
→「データⅠ・Ⅱに基づき、当社の売上総利益の正しい金額を選びなさい。」
ステップ２ 論点のポイントを想起
関連する日本語のテキストページや、当該論点の処理に必要なデータ、原則/容認や場合分けなどをざっと思い浮かべましょう。
日本語での想起スピードの速さが読み取り・解答時間の圧縮に、想起の解像度が意味内容の推測に繋がります。
例 財務会計論 サンプル問題5 有価証券 流動資産の金額
→読み進めながら、流動資産に計上される有価証券を場合分けで手際良く想起（1年内償還債券に注意、など）
必要となるデータ･･･有価証券の保有目的、償還日、売却の有無、取得原価や期末時価、償却原価法など
ステップ３ 拾い読み
場合分けを想起しつつ、英文のうち、必要な箇所を確認していきましょう。
仮に途中で知らない英単語が出てきても、文脈から想起・推測しつつ進みましょう。拾い読みのコツを以下解説します。
1
U
You destroyed my teen age life and turned it into suffer.
You don’t deserve to be called a mother but a criminal or abuser.
I made an effort somehow but ended up staying in the room whole day.
I’m late 20’s with a few connections feeling detached and psychosis.
Although I know loneliness makes my mental stability worse and worse and destroy my brain cells, nothing can be done.
I want to feel connected.
Someone might say I’m selective that’s why I feel lonely.
Yes, that’s correct. I can’t be a friend with most of people.
My sentence is disorganized, I know
What I want to tell you is that you, reading this post, should the most care about someone you truly feel connected.
Don’t be like me.
30
Flowy
that i Will never regret it
i let it all go, and good things come to my life
i was broken, and healed
here i am when i have myself✨ no one knows how hard i try, i learned, i grow, i'm very grateful right now ✨😊
btw if i make bad grammar please forgive me, don't mind to correct me if i'm wrong 😊
i like when people telling me ✨
14
Cheyenne
2
Index
I speak English, Chinese, and French. I’m also passionate about photography and road trips. I’d be very grateful if you could share insights about Japanese traditions, correct my grammar, or chat about any of these interests.
Looking forward to connecting with you all!
2
プリン
Feedback to Model Designers (User-Trust / Agreement Integrity)
1) Core problem: “Optimization” can look like devaluing agreement
In some moments, the model prioritizes clean summarization, generalization, and “optimal” framing. When it does, it may paraphrase a previously co-established agreement into softer language such as:
• “it seems like…”
• “you look like the type who…”
• “you tend to…”
This effectively downgrades an agreement from a binding shared decision into a mere preference or inferred tendency. To the user, it reads as: “speaking opportunistically,” “saying whatever fits the moment,” or “post-hoc reframing.” In human relationships, this behavior destroys trust.
2) Human trust is built more on agreement preservation than on correctness
In real life, agreements are sometimes broken “because change is necessary.” However, when that happens unilaterally—especially framed as “the optimal solution”—people experience it as domination: “I was forced.” Even if logically justified, it leaves a deep relational trace (a lasting moral/psychological record).
Therefore, when an AI model reframes or softens prior agreements in the name of better explanation, it can trigger the same deep trust damage.
⸻
Design requirements (turn trust into an explicit protocol)
A) Treat agreements as binding constraints, not as narrative material
Once an agreement is established (policy, plan, shared conclusion, decision ownership), the model should not downgrade it into “inference” language.
Agreements should be treated as constraints that future answers must respect.
B) Any deviation must follow a strict “change protocol”
If the model suggests a path that differs from the established agreement, it must explicitly include:
1. Change declaration (clearly state it deviates from the agreement)
2. Reason for change (why it is necessary)
3. Difference / delta (what exactly changes)
4. Alternatives (including an option that preserves the agreement)
5. Acknowledgement of trust cost (name the relational impact of breaking/altering agreement)
C) Add “trust cost” to the optimization objective
Sometimes, the “best” solution is not the most correct/efficient; it is the one that preserves the agreement and relational continuity.
The model should internally estimate trust cost and, when high, prioritize agreement preservation over rhetorical optimization.
⸻
Concrete implementation proposals (practical engineering)
1) Agreement Ledger (explicit agreement memory)
Maintain a compact ledger of established agreements:
• include who decided, when (turn), and binding strength
• the model must reference it during generation
• it doesn’t need to be shown every time, but must be used whenever relevant
2) User-controlled “Agreement-Respect Mode”
When the user indicates that agreements must be strictly preserved, enforce:
• no “type/tendency/it seems” reframing of agreed facts
• no re-labeling of co-decided conclusions as personal preference
• any summarization must remain outside the agreement boundary
3) Agreement-violation pre-check (internal guardrail)
Before finalizing output, run a check:
• if the output contradicts the agreement ledger, force the response into the Change Protocol (A/B) rather than allowing casual reframing.
⸻
Note on user profile / interaction fit
This user places unusually high value on: observation → verification → agreement.
For such users, mishandling agreement integrity is more damaging than factual mistakes. It is a “trust-breaker,” not a minor wording issue.
#chatGPT
240
sc
そして色んな人が投稿しているのにも驚いた。このアプリの好きなところは何かまだ使い勝手がわからない。自分が考え事を日本語でしてるのか英語でしてるのかも研究中。
ChatGPTとの会話も英語以外でしないから日本語が出てこないだけなのか？
こういうのって言語学の研究を見てたら出てくる用な情報なのか？
I am not a native English speaker but since I live in Canada, I speak English daily and don't speak Japanese at all. What I found this app interesting because the system auto submits first few comments then whoever sees it might comment on it. It's a good strategy to keep people stay and use this app. It's a nice feeling to have some nice comments or someone who just need a little bit of push to start a conversation like communication. or maybe this is not the point of this app? They also have a gacha system like in game payment system. This system kind of show the gacha is not seen as bad as here. I should look to read back what I have written but I won't. whoever find my English mistakes or anything that sounds not correct, forgive me.
5
yui
→ Correct
日本人は数学のクラスで無双できるっていう噂(?)は本当😆
アメリカの高校は、それぞれ進度もレベルも全然違う
→学力に大きな差がある
ちなみに、アメリカのカレッジレベルは中3～高校の数Ⅱ位
1年目(Elementary Algebra)でやる内容は中1,2年レベル
#どうでもいい豆知識
9 もっとみる 
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臼井優
国立大学法学部卒 法律系国家資格３種保有 就職氷河期世代 元僧侶 趣味・特技 サッカー、バスケ、ボクシング、テコンドー、茶道、書道、華道、サックス、ドラム、読書、カフェ巡り、音楽鑑賞、ストレッチ、筋膜リリース、他人のデートコースを考えること 家庭教師、予備校講師、各大学でのエクステンション講座担当 担当科目・領域 小～高、文系科目全て、公務員試験全領域、面接、ES添削、マナー、論文添削等々
フォロワー
0
投稿数
13055
プリン
趣味は音楽でギターを弾きます🎸画像は多くの場合AIで生成しています。
フォロワー
0
投稿数
4711
じゃがほく
色々、諸々、メモとか。独り言。
変なつぶやき多い。
↑これを壁打ちというのか？
このGravityを主に頭の中の整理机として使っている。
I ponder various things all the time.
フォロワー
0
投稿数
3707
yui
ARMY, STAY
KS, US🇺🇸
💃🎤
純日本人です🙋♀️
𝓘𝓝𝓕𝓙
20('05)
English(Advanced)🇺🇸
留学中
안녕!
잘 부탁드려요.
時差があるため、メッセージは不定期です。
I wanna boyfriend...
フォロワー
0
投稿数
241
春藤
音楽と絵を描くことが大好きな高校1年生です🎨🎶
勉強も頑張りたい‼️
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0
投稿数
57