Dear Taka,
Thank you for your twelfth message. My comments follow.
Sincerely,
Prof. Sue Stiner
shouhei takayama <s2398475@slb.cgu.ac.jp> wrote:
> Dear Dr.Stiner
>
> Thank you for your message.
>
> How do you do?
I am fine, thank you.
> Homework
>
> 1A The populastion of Japan is about 120,000,000 and there are about
> 12,700 CAPs.
The population of Japan is about 120,000,000 and there are about 12,700 CPAs.
> In fact, The population of the United Staes 0.1 percent is CAPs and
> the population of Japan
> 0.01 percent is CAPs.
In fact, about 0.1 percent (one tenth of one percent) of the population of the
United States is CPAs and about 0.01 percent (one one-hundredth of one
percent) of the population of Japan is CPAs.
That's correct. Quite a difference, isn't it?
> 1B Becouse, Each American ciyizers is responsible for filing his own
> tax returns.
Each American citizen is responsible for filing his own tax return.
> And, Companies is mach more than Japanese companies.
And there are many more American companies than Japanese companies.
> In fact, Americandemand is mach more than Japanese demand.
In fact, American demand is much more than Japanese demand.
Correct!
> 2 33's state enforce 150-hour plan.
33 (Thirty-three) states enforce the 150-hour plan.
> And,15's state will enforce 150-hour plan in hear future.
And 15 (fifteen) states will enforce the 150-hour plan in the near future.
> California and Delaware does not enforce 150-hour plan.
California and Delaware do not enforce the 150-hour plan.
> Exception, Hawai respit 120 days about 150-hours of college credit.
I'm not sure what you meant here, Taka. Sorry.
> 3 Licenses come from JICAP, not states, not the government.
Licenses in Japan come from JICPA, not the prefectures nor the government.
> Examination is five times.
> Examination must pass at once.
The examination must be passed all at once.
>Japan require three years' experience
> in public accounting.
Japan requires three years' experience in public accounting.
> In fact, Japanese exam is more difficult than American exam.
In fact, the Japanese exam is more difficult than the American exam.
It sounds as if it is!
> >How are you?
> Thank you. I am fine.
>
> >Is the weather colder now?
> Yes, It is autumn.
> It gradually cold.
It got gradually cold.
> >How do you take care of yourself so you do not catch colds?
> I harden myself.
> Walking,jogging and weight training.
> I walk 20000 stap in one day.
I walk 20,000 steps per day.
Or do you mean you climb 20,000 steps per day?
Either way, it is a good workout!
> I run 6km ever day.
I run 6km every day.
> I play Squat, Push up, Dead lift ect・・・.
I do squats, push ups, dead lift, etc.!!!
Wow! I'm tired just reading your list!
> But,I catch cold with frequently.
But I catch colds frequently.
> Why?
>
> Dr.Stiner. Please give something good idea to catsh cold.
Dr. Stiner, please give me a good reason why I catch colds.
I am not sure why you catch colds. Exercising is one way to be healthy.
Eating the right foods and getting enough sleep are other ways to stay
healthy. Students usually do not sleep enough. Students also may not eat
well. In the US, students eat "junk food" often. "Junk food" means food that
tastes good, but does not have much nutritional value. Pretzels, candy,
potato chips are examples of junk food. So is McDonald's, if you eat too much
of it. Sometimes students here do not dress warmly enough. I've seen plenty
of students in the winter without jackets or hats or gloves. Maybe Japanese
students sometimes do the same things.
> Next we have a autumn festival.
> Next lesson skep one week.
>
> I'm looking forward to your reply.
>
>
> Sincerely.
> Taka
> (Syouhei Takayama)
Taka, tell me about the autumn festival.
The next lesson is about the financial information that investors can find on
the internet. It is at:
http://www72.homepage.villanova.edu/susan.stiner/cgu/investor2k.html
We look at one company. We see several different places that investors can
find information about that
company.