lesson14
Dear Nao,
Thank you for your fourteenth message. My comments follow.
Sincerely,
Prof. Sue Garreis
Dear Prof G,
Thank you for your reply and corrections of my English.
I will answer your last question.
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?
→The population of Japan is about 128,000,000 (one hundred twenty eight million).
B.Where did you find your answer?
→http://www.ipss.go.jp/syoushika/tohkei/Popular/P_Detail2006.asp?fname=01-01.html&title1=%87T%81D%90l%8C%FB%82%A8%82%E6%82%D1%90l%8C%FB%91%9D%89%C1%97%A6&title2=%95%5C%82P%81%7C%82P%81%40%91%8D%90l%8C%FB%82%A8%82%E6%82%D1%90l%8C%FB%91%9D%89%C1%81F1872%81%602005%94N
C.How many CPAs are there in Japan?
→There are about 16,000 (sixteen thousand) CPAs in Japan.
D.Where did you find your answer?
→http://www.jicpa.or.jp/about_the_jicpa/j-kaiin.html
E.How many Japanese citizens are there per CPA?
→One of approximately 8,000 Japan citizens is a CPA.(128,000,000 divided by 16,000)
2.Why is the citizen to CPA ratio higher in the US than in Japan?
→Because the US stock market is bigger than Japan stock market.
The U.S. has a self-reporting system of income tax. Many more CPAs are needed to help US citizens file their income tax returns. The employers do not file the tax returns of its workers, even if the salary is the worker's only source of income.
3.How many US states require or will require the 150-hour plan?
→It is forty eight US states.
4.How is the U.S. system of licensing CPAs different from the Japanese system?
→The U.S. system is 4 subjects. The Japanese system is 7 subjects.
I'm waiting for your reply.
Sincerely. Nao
We drove on:
1.US route 301 in Maryland and Delaware and US route 896 in Delaware. There are pictures of the roads we drove at
http://www.m-plex.com/roads/demplex/mp_us301_de71_de896.html.
2.Interstate 95 (http://www.interstate-guide.com/i-095.html) in Delaware and Pennsylvania.
3.Interstate 476 (http://www.phillyroads.com/roads/blue-route/) in Pennsylvania.
4.The Pennsylvania Turnpike one-third of the way across Pennsylvania (http://www.paturnpike.com/pdf/downloadmap.pdf).
5. U.S. route 15 in Pennsylvania and Maryland.
6. Interstate 70 (http://en.wikipedia.org/wiki/Interstate_70) in Maryland.
7. U.S. route 40 (http://www.route40.net/index.shtml) in Maryland.
8. U.S. route 100 (http://www.answers.com/topic/maryland-route-100) in Maryland.
The next lesson is about the information that investors can get on the Web. The next lesson is:
http://www72.homepage.villanova.edu/susan.stiner/cgu/investor06.htm