|
The thirteenth
message |
Dear LaLa,Thank you for your thirteenth message. My comments follow.SincerelyProf. Sue Stiner Dear Dr. StinerThank you for your reply and the corrections of my English.Last Sunday I had an enjoyable time.My husband and I visited Grandma KO in last Sunday, Who’s my grandmother’s friend. My husband and I visited Grandma KO, my grandmother's friend, last Sunday. Grandma KO lived next door to my grandmother for 40 years in China.She saw me grow up same as my grandmother. Grandma KO moved to Japan 4 years ago. And she knew I came to Japan, too. Now she lives in SAIDAMA prefecture with her husband. It took two hours to get to Saidama by train. We met each other after 15 years’ absence. Grandma Ko was so happy and surprised about my marriage. I was so glad they looked very healthy (Grandma KO is 70 and Grandpa KO is 78). Grandma KO told me I looked just like my mother when my mother was young. We ate a delicious dinner while we spoke of many happy memories.What a wonderful experience! I hope you get to see them more times.How did you find out Grandma KO was in Japan?[HOMEWORK]1-a The population of Japan is about 127,760,000 (one hundred twenty seven million and seven hundred sixty thousand).1-b I linked Statistics Bureau of Japan’s website found this data. http://www.stat.go.jp/data/jinsui/2003np/index.htmThe population of Japan is about 127,619,000 (one hundred twenty seven million and six hundred nineteen thousand).1-c There are 20,094 (twenty thousand ninety four) CPAs in Japan. One of approximately 6,358 (six thousand three hundred fifty eight) Japan citizens is a CPA .1-d I linked JICPA ‘s website found this data. http://www.jicpa.or.jp/about_the_jicpa/j-kailin.htmlThank you for your correct answers and the websites.2. I think there are two reasons for there being more CPAs per person inthe US than in Japan. One of the reason is AICPA has longer history than JICPA. By the way JICPA began Year1950. There were CPAs in the US before the AICPA was created. I am not sure that the relative numbers of CPAs is related to the age or existence of the Societies. A second reason is the pass rate of America's CPA exam is higher than Japan's. In America, they have about 33% pass rate and Japan just have about 6%. > The difficulty of the exam is a possible explanation. Here is anotherreason: Japan has a system to collect income tax directly from employers. Theamount 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. I am sorry, I am not sure for this question. There are 36 states require 150-hour plan, And another states will require 150-hour plan in Year2006.Click on the "most" link in the "Professional Organizations/State CPASocieties" section of last week's lesson. The link takes you to a Web page with a list of all states that have passed the 150-hour requirement. The answer is 48 states: 45 states currently require 150 hours; 3 states will require it soon.4. The difference is CPA Licensure requirements by state in America, But Japan has unification CPA Licensure requirements. By the way, Japanese CPAs exam is carrying out a reform, The new exam system will practice in Year 2006.Thank you for this correct answer.I have interest in America CPA and checked Delaware Examination Information.If I can take America CPA exam , I ‘d like to contact you.Ask me any questions you like. I will answer them, if I can. Sincerely yours, LaLaThis week was Fall Break for my school. There were no classes thisweek. It was great! Teachers love Break as much as students. To learnmore about Fall Break, go here:http://www72.homepage.villanova.edu/susan.stiner/cgu/FallBreak.htmThe new lesson this week talks about what financial information aboutApplied Materials can be found on the Web. Applied Materials is a bigcomputer chip company. We can learn much about their financial positionfrom material on the Web.The new lesson is here:http://www72.homepage.villanova.edu/susan.stiner/cgu/investor04.htm Back next content