Dear Dr. M. Susan Stiner,

I really thank you for sending me your second message.

It was very useful to search in Internet about US CPA and

Memorial Day and to understand them well. Thank you very much.

My French teacher says that French and English are like

brothers while Japanese and they are quite different. I sometimes

find the words that have the same spelling and almost the same

meaning or are very alike in French and English. So, I enjoy

learning both English and French.

Looking at Microsoft's income statements and financial

highlights, I think Year 1997 is the most favorable year for

it as its Revenue and Net income are increased. But I couldn't

understand the meaning of Return on revenue. Please advise.

In my homework, I found 53 categories and 3085 sites for

accounting in search engine. That's quite a lot of information.

I would like to read as much as possible.

Best regards,

Fumi