Thank you for your twelfth message. My comments follow.

Sincerely,

Prof. Sue Stiner

Hata wrote:

>

> >Dare Dr. M. Susan Stiner,

> > Thank you for your message.

> >

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

Email was broken on Friday. Therefore, it was sent on Monday.

> >

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

> >interest this sites.

I have not seen SoCalHoops and In The Zone sites, but I have an interest

in these sites.

> >I hope early the NBA opening game.

I hope the NBA opening game is soon.

You and lots of other people, too!

> >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.

The U.S. requires an independent opinion of the financial condition of

companies that are traded on the stock market. We need CPAs to do

that. Banks and other lenders require audited financial statements

before they make large loans. CPAs do the audits. Individual people

also use CPAs to do their taxes. We do not have the Japanese system of

direct payment of income taxes to the government.

> >

> >2 44 plans.

> >

> >3 The Japanse system of licensing CPAs site is;

> >

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

> >

> >Sincerely,

> >Hata

I am sorry, Hata, that you had computer trouble this week. I am late

with the lesson. I will put the page up tomorrow, I hope. It will be

short, I promise.

--

Prof. M. Susan Stiner