lesson13
Dear Tomo,
Thank you for this message. My comments follow.
Sincerely,
Prof. Sue Garreis
Tomo wrote:
Dear Prof. G:
I write a continuance.
I sent the earlier message by mistake.
I'm sorry.
It's ok. Do not worry.
Homework:
1. The population of the United States is about 300,000,000
(three hundred million).
There are about 440,000 (four hundred forty thousand) CPAs in the United States.
One of approximately 680 U.S. citizens is a CPA. (300,000,000 divided by 440,000)
A.What is the population of Japan?
B.Where did you find your answer?
C.How many CPAs are there in Japan?
D Where did you find your answer?
E.How many Japanese citizens are there per CPA?
2.Why is the citizen to CPA ratio higher in the US than in Japan?
3.How many US states require or will require the 150-hour plan?
4.How is the U.S. system of licensing CPAs different from the Japanese system?
Answer:
C.CPAs are 16,411in Japan.(sixteen thouthan for handred twelve) about 16,000.
Correct!
Tomo, 16,411 is sixteen thousand four hundred eleven.
D.http://www.jicpa.or.jp/about_the_jicpa/j-kaiin.html
Thank you.
E.Japanese citizens is about 2.3.
Tomo, the population of Japan (130,000,000) divided by the number of CPAs in Japan (16,000) is 8,125 citizens per CPA. 8,125 is eight thousand one hundred twenty-five.
2.CPAs is longer learn langerge in history. It is CPAs coplation in big.
This is what I think you mean: CPAs have a longer history in the US.
The US has more companies. It needs more CPAs to do the work.
People in the US must file their own tax returns. That is hard to do. CPAs help them.
3.US states is five
There are forty-eight (48) states. Forty-five (45) require 150 hours now. Three
(3) require it in the future.
I'm sorry.
The cold has recurred and it will E-mail tomorrow. I'm sorry really.
I am very sorry to hear you are sick again. Take care of yourself. Email me when you are well.
Take as long as you need.
Sincely,
Tomo