Lesson 13
Dear Prof. Sue Garreis
Thank you for your 12th message. My reply is in Bookman Old Style. My homework is at the bottom of my email.
⇒Good for you! The weather here is much cooler. I am thinking about walking in my neighborhood again. I will do it once I have completed some very important paperwork. It is requiring me to stay inside in front of my computer most of the day. I am glad that running is easier for you now.
I could be running for 9km (14.4 miles) 52 minutes this Tuesday. I was very glad! You always are busy. Don't over do it! My colleague felt flat on his face because of overworking the other day. But he is working without the day off now because of his school expenses.
⇒Everything is fine now. I do not have an indoor swimming pool in my basement. The rain stopped; the sun came out; the water stopped flowing inside; the ground and basement dried out; my son James put a layer of special cement on the places that leaked water. So far, so good. Fortunately, the sewage and the drinking water supply remained separated. There was never a danger that they would commingle. I hope I don't see rain like that again for many years!
I am relieved to hear that. This year is the really abnormal weather. I am as anxious as about an earthquake.
⇒Mei,
Compared to last week, my personal life this week was almost boring. No basement to bail out, thank heaven. My daughter visited this weekend. We didn't do anything special. She slept alot since she was getting over a mild case of the flu. She came down to see her cats. They are with me as long as her brother and his dogs are living with her. She and her cats had a nice reunion.
She likes animals, doesn't she? I suppose she has a tender heart. BTW, what does the word ' alot' mean? The word is not in my dictionary. Does it means 'alopecia'?
⇒Have you seen the Jungu Bridge and the Tokyo Tower? If yes, what did you think of them?
The Jungu Bridge? I guess you want to say the Jingu Bridge. There are some bridges called "Jingu". There are in Tokyo and Ibaraki (my area) and others. I have seen the bridge (in Tokyo) and the Tokyo Tower many times as I lived in Tokyo before. They may look like beautiful in the picture. Many people are crossing the bridge every day. So it is difficult to stare the bridge. And the bridge is so short. I think that there are not suitable for a sightseeing spot. The Tokyo Tower is so tall! In fact, I have never go up the Tokyo Tower as I am fear of heights. Now it is constructing a new tower called the Tokyo Sky Tree in Tokyo. Construction of the tower is scheduled to be completed by December 2011, with the public opening in spring 2012. One of Tokyo Sky Tree's main purposes is as a television and radio broadcasting tower. Tokyo's current broadcasting tower, the Tokyo Tower, is, at 333 meters, no longer tall enough to give complete digital terrestrial television broadcasting coverage as it is surrounded by many high-rise buildings.
⇒The next lesson is at: http://msgarreis.com/CPArole10.htm. We talk about the role the CPA plays in US business and how one becomes a CPA. The website references have complex English in them. However, you may want to study them in detail, since you intend to become an American CPA. At the least, the URLs should be good references for you.
Thank you!!
Homework
|
1. |
A. What is the population of Japan? |
|
|
|
|
It's about 127,000,000(one hundred and twenty seven million). |
|
|
B. |
Where did you find your answer?
It's from Ministry of Internal Affairs and Communications. |
|
|
C. |
How many CPAs are there in Japan?
It's about 15,000(fifteen thousand). |
|
|
D. |
Where did you find your answer?
It's from a book called Keieijin Course. |
|
|
E. |
How many Japanese citizens are there per CPA?
One of approximately 8,466 Japanese citizens is a CPA. |
|
2. |
Why is the citizen to CPA ratio higher in the US than in Japan? |
|
|
First of all, it is enumerated that eminence is low excluding the person who relates to accounting. Moreover, it is a point with very low pass rate for an examination. Especially, it has the characteristic that only people of the high rank 8% can pass in the essay test. And I think Japanese firms are not hunting much CPAs. People who be involved in accounting say in chorus that CPA will be decreased soon in Japan. |
||
|
3. |
How is the U.S. system of licensing CPAs different from the Japanese system?
First of all, it is at the point that the license cannot be acquired that differs greatly from the examination of the United States if it doesn't pass the essay test after it passes the short answer type examination for the examination of Japan. Moreover, there are no qualifications of candidacy for an examination in the examination of Japan. It is the one that the table that you had prepared was changed a little as follows.
|
|
|
|
U.S Exam |
Japanese Exam |
|
Test taken with: |
Computer |
Pencil and paper |
|
Test length: |
14 hours |
7.5hours(short answer)/13hours(essay type) |
|
Test frequency: |
Almost daily in 8 out of 12 months |
Once a year |
|
Test location: |
At more than 300 Prometric testing sites across the U.S. |
About 11 |
|
Interactive simulations |
Included in test |
Include in test |
|
Abilities tested: |
Understand information |
Theory and business concerning accounting |
|
Analyze information |
Theory and business concerning auditing |
|
|
Judge information |
Theory and business concerning tax |
|
|
Perform research |
Theory and business concerning management |
|
|
Communicate informatio |
Regulations and rules of professional conduct concerning certified public accountant's business |
|
|
Skills tested: |
How to use computers, databases and spreadsheets |
Multiple choice by mark sheet method |
|
Time limit on passing exam |
18 months |
2 years |
Have a great weekend!!
Sincerely,