Apocalypse

"Born to Be Blue"其实是Chet Baker的一首歌，沧桑忧郁的低吟，慵懒地内心独白，就像歌词唱的那样"Some folks were meant to live in clover but they are such a chosen few"，是不是另外又有一些则是born to be blue呢？有着悲惨人生的Chet Baker大概算是其一，那么我呢？

最近似乎很多人都很烦，不仅仅是我一个人，身边的朋友也不断抱怨这样那样的事。连古人都说多事之秋，其中也不乏哲理，当然这里的“秋”指的并不是秋天，但是秋字的选择确实恰到好处。固然年底事多，或许也因为天干物燥，更容易让人感染全民烦燥症，但是秋天却是我最喜欢的季节（虽然现在国内已经officially entered winter，但我这还是秋天）。不仅仅是因为秋天有着最美的颜色，最舒适的天气，秋天更有一种从繁荣到衰败的凄美。秋天是个让人多愁善感的季节，随着第一片秋叶的飘落，秋天来了。。。 大概因为我是在秋天出身，所以也很符合秋天sentimental的特质。每到秋天，我似乎都很欣喜但又很伤感，换句俗话就是想得多，感慨万分的。天空变高了，蓝天也变得更加清澈起来，空气中散发着秋天的味道，虽然秋天的主题色是yellow，但是秋日的感情却绝对是blue的。Blue，总让我想起蔡健雅的沙滩，干净的钢琴伴着海浪温柔的节拍，让我想起夏日里慵懒地走在或是坐在沙滩的日子，忧郁也伴随波浪融入一望无际的blue，海总是能有办法让人平静。

在这样一个季节里，也许除了温暖，我们需要的更多的是一份内心的宁静和豁达。那么让我们打开音响，拥抱Jazz吧！似乎我的秋冬一向都属于Jazz的，也许很多人都不太喜欢这种没有固定节奏的音乐，但是我总是能在Jazz中发现那么一丝的温暖和宁静，虽然有时在靡靡之音中，我时常分不清是快乐中充满着忧伤还是忧伤中夹杂着快乐？Jazz是一种怀旧的音乐，每每听到Jazz，总能让我想起秋季的纽约，温柔浪漫包裹着颓废萎靡的都市，抚慰着孤独的灵魂和寂寞的心。我自认为是个比较怀旧的人，万恶的社会中，谁又不怀念过往的单纯和美好呢？ 听完一遍又一遍忧郁的Duffy之后，我又翻出了Amy，破锣嗓子配着贱贱的唱腔，又是另一番滋味，与其说她在歌唱，不如说她在扯着嗓子在babble，无奈却有无数人喜爱追捧。我总觉得每次看到Amy的演出，总觉得她是刚吸完大麻，完全一副瘾君子的形象，尤其加上她那鸡窝头的形象，更是让人怀疑她是否很长时间没收拾过了。虽然台上的她总是嘻嘻哈哈，疯疯癫癫的，但是却给人表面快乐之下隐藏着无比冰冷和凄凉，我也相信她的内心是极度脆弱和悲伤的。掩饰，她也只有依靠快乐的掩饰，来忘却她不快的人生。这让我想起Gabriel，最初的七大天使之一，也是把耶稣诞生的事情传播到人间的天使，上帝传送好消息给人类的使节，所以有人也叫他快乐天使或者奇迹天使，可是Gabriel真的快乐么？无人过问，大家都爱表象，我却更加倾向同感。

我自认为是个怀旧的人，喜欢些许60、70年代的西洋老歌，所以前段时间又翻出Andy Williams的Moon River Collection，在宁静的夜晚伴我深思伴我入眠。除了moon river外，我最喜欢的是他的"Last Tango in Paris"，我喜欢平静下的暗涌，撕心裂肺般的感情爆发。激烈过后又是平静，渴望一丝温暖，渴望"Someone To Watch Over Me"。这是Ella Fitzgerald的一首老歌，第一次听到是在一部叫做"Raines"的电视剧的第一集片尾，紧接着在网上通过歌词，我却一直没搜到这首歌，直到后来听了Amy的翻唱才知道了这首歌的名字。这是首用忧伤的旋律唱着快乐的歌，"Although he may not be the man some girls think of as handsome, to my heart he carries the key"，快不快乐并不不是通过表象来传达的。的却谁不希望someone to watch over me亦或cry me a river呢，可是当现实和理想产生差距的时候，也只有靠自己为自己舔伤。

当落叶悄悄落下，沙沙沙的声音渐渐静了，偶然的一天，出门哈出一口白气，草坪上的一层小白霜，不知不觉冬天来了。这其中的转变不断给人惊喜，我喜欢冬天，不止因为我喜欢雪，但雪只有冬天可以看见，而且几乎我所有喜欢的节日都集中在下半年。盼着盼着就是Halloween，紧接着就是Thanksgiving，以及随后的Black Friday，还有每年都期待的White X‘mas和让人惊喜的Boxing Day，秋日的伤感渐渐被这些holiday取代，个人觉得我的holiday spirit还是很强的，不久我就该换上我的节日专辑“My Kind of Christmas”了，嘴里哼着The Christmas Song，幻想着坐在壁炉边上，看着parade，吃着pumpkin pie～～可惜现在我依旧drown in blue，大概我也是born to be blue吧！

介于有人向我咨询AICPA的情况，我在这做一个小结好了。

AICPA全称American Institution of Certified Public Accountant,也就是美国的CPA。考试内容分为四项：Auditing and Attestation(AUD), Financial Accounting and Reporting(FAR),Regulations(REG), Business Environment and Concepts(BEC)。注册费为100刀，付给各州的会计委员会(State Board of Accountancy)。每门课的考试费用分别是209.33/197.40/173.55/161.63刀，合计为$741.91。而每门课考试时间分别是4.5/4/3/2.5小时，一年有四次(windows)，分别为一月二月，四月五月，七月八月和十月十一月，也就是说每年的三月，六月，九月及十二月没有考试。

关于考试的requirements，各个州有自己的要求，我在这就简单说一下California的要求吧!

Education Requirements:

1.本科学位。

2.24 semester units of Accounting.

3.24 semester units of Business-Related Subjects

注：小学期(Quarter)的units要乘以2/3转换成学期(Semester)的Units，并且外国大学的成绩单要送往专门的evaluation center进行评定。

其中上述所列的Accounting包括以下科目： Accounting,Auditing,External or Internal Reporting,Taxation,Financial Reporting, Financial Reporting Analysis. 除了上述所列的科目外，还要选修但不限于以下相关内容(Subjects)：Assurance, Attestation, Bookkeeping, Cost(Cost Analysis, Costing), Peachtree, Quickbooks, CPA Review courses taken at recognized school.

Business-related必须包括以下科目： Business Administration, Business Communication. Business Law, Business Management, Business Related Law Courses, Computer Science/information System, Finance, Marketing, Mathematics, Statistics

在达到了这些要求后，方可参加考试。在通过全部的AICPA考试后，想要成为一个AICPA还有若干要求，但是划分成了两条路径(Path)。

Path 1. Education Requirement as above. Two years of general experience which may include 500+ attest hours for those who want to sign attest report.

Path 2. Education Requirement as above plus Overall total of 150 semester hours. One year of general experience which may include 500+ attest hours for those who want to sign attest report.

大体来说以上就是全部的要求，至于其中的细节，大家可以google一下！

I've been having rough days recently almost constantly. Maybe it is sort of punishment from God for what I have done before although I do not believe in God. However I do believe karma , it is too cruel of him or maybe I just deserve it.

There are only three things I can be extremely happy about, the first is I got back with Nicole as best friends again almost miraculously and dramatically. We talked online nearly everyday and it's the only thing that can cheer me up and help me suffer through days. The second is that Phoenix is back who can support me through hard time too. The third is that I kind of settle down here in Beijing however I'm not so sure of my future now. Maybe I'm just meant to have an extraordinary life after all. What do u think friends? Anyway I'll work hard and plan carefully for each step of my future.

After the two and a half months living on a drilling crew with a bunch of people who come from a totally different world, if only u know what I mean, finally I got back in Beijing again with a serious backache and waist pain as bonus. Life is just so colorful isn't it? Especially when it comes to China, it will be more complicated and harder. Yes I admit I have a hard time adjust myself to try to fit in but the consequence is so obvious that it pointed out a path for me. I'll talk to you guys about this later.

Another thing happened and shocked me recently is that I have received a lesson from an American about propaganda. How ironic could that be?!It is a long story and I hope I can share with you some how only if you want to know and ask me. I do not want to talk about politics too much but I still think it is wrong to hate Japanese only because the mistake they made before and maybe now. I mean it is not their fault not to know what exactly happened during World War II. The governments have no right to stand between two different nations especially interfere our friendship with other countries. For one thing as far as I know lots of Japanese do not hate and despite Chinese and they are very polite. Sometimes people are just irrational and confused. Anyway just my opinion do not want to argue about this. All in all just rough days ... Hope I can make it! Just forget all these unhappiness. Xmas is coming and I wish you all Merry Christmas and Happy New Year!