> Thank you for your message.

>

>Air mail was break on Friday.Therefor,it sand on Monday.

>

>I did not have seen SoCalhoops and In The Zone sites,but I have

>interest this sites.

>I hope early the NBA opening game.

>

>I sow your web page.It is "Girl Scout" in your site.

>I'm very suprise,because I'm a boy scout.

>I keep up doing an elementary school.

>

>Thank you, Dr. M. Susan Stiner.

>You told me the homework(NO.3) in the last week.

>I proved to be that Japanese firms don't yse cash flow statements,

>but the cash activity is reported in what Americans woul coll a foot note.

>

>Homework:

>

>1-A The population of the Japan is about 126,200,00 and there

> are about 10,811,000 CPAs.

>

>1-B I'm sorry, I don't understand.

>

>2 44 plans.

>

>3 The Japanese system of licensing CPAs site is;

>

> http://www.jicpa.or.jp/n_eng/e-cpaexam.html

>

>Sincerely,

>Hata