Lesson11
Dear Ichi,
Thank you for your message of Oct 7. My comments follow.
I found a web site about Moteki.
It is here: http://wiki.d-addicts.com/Moteki
Did you see the movie or a TV show?
Sincerely,
Prof Sue Garreis
<Mail>
Dear Professor Sue Garreis，
Thank you for your reply and corrections of my English.
Sorry for the delay.
West Virginia
The fall colors are beautiful
here!
⇒I am interested in it.
Do you have a picture of the fall
colors?
⇒I took a picture with my phone. I will try to get it off my phone.
⇒thank you!
How did you feel about the Mediterranean Sea?
⇒It was very calm. I was surprised. The waves were very gentle. The color
was a beautiful blue-green.
⇒It is great!
I imagine that it is very beautiful.
==>How are the waves on the Pacific Ocean near you?
⇒I don’t know
I have not done recently in the Pacific Ocean.
Can you climb up the Tokyo tower? If yes, how was the view?
⇒Yes, I climbed it.
The view from there was the best.
But I'm a little scared.
Ichi, the weather turned suddenly cold at my home.
My friend in West Virginia had snow today!
Warm weather will come again next
week.
⇒Every year my local snows.
However, came to descend from the snow in Chiba.
I'm a bit lonely.
==>What is your favorite kind of weather?
I saw "Moteki" recently.
“Moteki” is Japanese drama.
It is a love and comedy story.
I am going to the movies on the weekend of Moteki!
Thank you for reading my email.
I’m waiting for your reply.
Sincerely yours,
ichi
<Homework>
1. The population of the United States is about 300,000,000 (three hundred
million).
There are about 500,000 (five hundred thousand) CPAs in the United States
One of approximately 600 U.S. citizens is a CPA. (300,000,000 divided
by
500,000)
A. What is the population of Japan?
⇒The population of the Japan is about
120,000,000
B. Where did you find your answer?
⇒Japan's population
http://kobayashi.clever.mepage.jp/area/population/popu_1.html
C. How many CPAs are there in Japan?
⇒There are about 22,349 CPAs in the Japan.
D. Where did you find your answer?
⇒CPAs population
http://www.hp.jicpa.or.jp/ippan/about/outline/index.html
E. How many Japanese citizens are
there per CPA?
⇒One of the 5,000 Japanese citizens is a
CPA(120,000,000 divided by 22,349)
2. Why is the citizen to CPA ratio higher in the US than in Japan?
⇒United States is bigger than the Japanese
economic scale．
==>Many CPAs are used to prepare individual income taxes.
==>We have a self-assessment system.
==>Japanese income taxes are
collected automatically from most individual taxpayers.
3. How is the U.S. system of licensing CPAs different from the Japanese
system?
the education requirement at least four years of college education.
⇒In Japan, this is not.
4. How easy was this lesson for you?
The accounting was: somewhat hard
The English was: about right
Getting to and using the linked web pages was: very easy