the twelve message

Dear LaLa,
Thank you for your twelfth message. My comments follow.
Sincerely,
Prof. Sue Stiner
 
Dear Dr. Stiner
Thank you for your reply and the corrections of my English.
That's all right. What a celebration!
I am looking forward to your sending wedding photos.
Thank you! I will make the web page this week. Then I will send the
link to everyone.
[Answer your questions]
1.What shows do you watch?
  I usually watch Japanese mystery dramas every week. 
Sometimes I watch foreign movies shown on TV, too.
2.Thank you for your careful explanation.
 Maybe I can make a challenge to work in America.
 
If you come to the US, please contact me. I would love to see you!
3.Thank you very much for the link. I will take care for myself.
[Homework]
1. Because cash is a very important asset on financial statements.
 Almost all US users are classified into investor and lender, each of
whom has a different need for the accounting information on a statement
of cash flows. For example, investors use the statement of cash flows to find which company will pay more dividends Lenders use the statements of cash flow to decide which loan is a good risk.
2.In operating activities, we use direct method and indirect method.
The main difference is that the indirect method is more efficient than
the direct method. In investing activities and financing activities use direct method. There is no difference in investing and financing activities.
3.According to the reformation of the Japan accounting from Year 1999,
  the statement of cash flow is the same as America. Based on three sections of cash flows from operating, investing and financing actives. Use direct method and indirect method.
Correct!
 Sincerely yours,
 LaLa
What was the most interesting thing you did this week?
The new lesson is here:
http://www72.homepage.villanova.edu/susan.stiner/cgu/CPArole04.htm
This week we talk about the role of the CPA in the United States.
 
 
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