Lesson 13
Dear Yuka,
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 Japan is about 128,000,000(one hundred twenty-eight million).
B. Where did you find your answer?
→ http://www.stat.go.jp/data/jinsui/tsuki/index.htm
C. How many CPAs are there in Japan?
→ There are about 17,000(seventeen thousand) CPAs in Japan.
D. Where did you find your answer?
→ http://www.hp.jicpa.or.jp/ippan/so_jpn_cpa/outline.html
E. How many Japanese citizens are there per CPA?
→ One of approximately 7,500 Japan citizens is a CPA.(128,000,000 divided by 17,000)
2. Why is the citizen to CPA ratio higher in the US than in Japan?
→ Because, the US stock market is bigger than Japan.
3. How many US states require or will require the 150-hour plan?
→ It is fourty eight U.S. states.
Currently in effect(47) + Effective a future date(1) =48
4. How is the U.S. system of licensing CPAs different from the Japanese system?
→ In the US system, there are four
subjects, but under the Japanese system there are seven subjects.
5. How easy was this lesson for you?
→ The accounting was about right.
The English was somewhat hard.
Getting to and using the linked web pages was somewhat hard.
I'm waiting for your reply.
Sincerely, yours
Yuka
The next lesson is at
http://www72.homepage.villanova.edu/susan.stiner/cgu/investor07.htm.
We discuss several places on the Web with financial information about companies.
We select one company, Applied Materials.