Lesson
13
Dear
Taka,
Thank you for your fourteenth message. My comments follow.
Sincerely,
Prof. Sue Garreis
Dear Professor Garreis,
Thank you for your reply and corrections of my English.
I will answer your last question.
【Homework】
1.A.
What is the population of Japan?
→ The
population of the Japan is about 128,000,000(one hundred twenty eight million).
Correct.
1.B.
Where did you find your answer?
→ Yes,
I did. http://www.stat.go.jp/data/jinsui/2004np/index.htm
Thank
you.
1.C.
How many CPAs are there in Japan?
→ There
are about 17,000(seventeen thousand)CPAs in Japan.
Correct.
1.D.
Where did you find your answer?
→ Yes,
I did. http://www.kaikeijin-course.jp/kounin_genjo.html
Thank
you.
1.E.
How many Japanese citizens are there per CPA?
→ One
of approximately 7,500 Japan citizens is a CPA.(128,000,000divided
by
17,000)
Correct.
2.
Why is the citizen to CPA ratio higher in the US than in Japan?
→ Because
examination is easier in the US than in Japan.
In addition, in Japan there is
a maximum number of CPAs allowed by law. But in the US there is no restriction
on the number of CPAs.
Correct.
3.
How many US states require or will require the 150-hour plan?
→ It
is 48 US states. (currently in effect 47, effective at a future date 1)
Correct.
4.
How is the U.S. system of licensing CPAs different from the Japanese
system?
→ The
US exam is very much longer than the Japanese exam. In the US candidates can
pass one section at a time. In Japan, candidates must pass all of the exam at
once.
Correct. They are some of the differences.
5.
How easy was this lesson for you?
→ The
accounting was about right.
The
English was about right.
Getting to and using the linked web pages was somewhat easy.
Thank
you for your feedback.
I'm
waiting for your reply.
Sincerely,
Taka