Dear Den,
Thank you for your twelfth message. My comments follow.
Sincerely,
Prof. Sue Stiner
Masaki Inden wrote:
> Dear Prof. Stiner,
>
> Thank you for your reply!
>
> What was the most interesting thing you did this week?
>
> To my regret, there is no interesting thing.
> I am preparing Job hunting. I want to do financial-related work.
> I have a question to Prof. Stiner.
> How is what is necessary just to carry out for speaking English?
What is necessary to learn to speak English? (I think this is what you
meant.)
> What is the English studying method?
The best way to learn to speak English is to find someone who is a
native speaker, and talk with them constantly. They speak to you in
English and you reply in English. Never speak Japanese or any other
language with them.
>
> Homework
>
> 1.The population of the United States is about 290,000,000 (two hundred
> ninety million).There are about 437,000 (four hundred thirty-seven
> thousand) CPAs in the United States. One of approximately 670 U.S.
> citizens is a CPA.
>
> A.What is the population of Japan?
>
> It's 127,900,000 persons.
>
> B.Where did you find your answer?
>
> It's statistics bureau. It's here ↓
> http://www.stat.go.jp/data/jinsui/tsuki/index.htm#05k2-1
>
Thank you for the web site.
> C.How many CPAs are there in Japan?
>
> It's 14,826 persons.
>
> D.Where did you find your answer?
>
> It's JICPA. It's here ↓
> http://www.jicpa.or.jp/about_the_jicpa/j-kaiin.html
>
Thank you for this web site.
> 2.Why are there more CPAs per person in the US than in Japan?
>
> It is because the rate of success is lower than the United States.
That could be one reason. Here is another:
Japan has a system to collect income tax directly from employers. The
amount collected often equals the amount owed. The US has a
self-reporting system. The US government collects some of the tax owed.
But the amount collected rarely equals the amount owed. US taxpayers
must file their own tax returns with the government and send the
government the right amount of tax. Most people use a CPA for that.
>
> 3.How many states require or will require the 150-hour plan?
>
> Each of the 50 states in the US has a state society of CPAs.
That is correct. But only 48 require or will require that CPAs have 150
hours before they can sit for the exam or get a permit to practice.
>
> 4.How is the U.S. system of licensing CPAs different from the Japanese
> system?
>
> Most states require now that a CPA have 150 hours of college credit to
> be licensed by the state. This is known as the "150 hour requirement."
> In a few years most
> CPAs will have five years of college. They will have a bachelor's degree
> and a master's degree. As for Japan's CPA, a certified public
> accountant's qualification is divided mostly.
>
> Sincerely,
> Den
The new lesson this week talks about what financial information about
Applied Materials can be found on the Web. Applied Materials is a big
computer chip company. We can learn much about their financial position
from material on the Web.
The new lesson is here:
http://www72.homepage.villanova.edu/susan.stiner/cgu/investor04.htm