Lesson 12
Dear Takeke
Dear
Professor. Susan Garreis,
Hello.
Please tell me the extent that they know the songs of Morning Musume.
>I am not sure how many Americans know the songs of Morning Musume.
>Many people here like manga.
>Perhaps
the people who like manga also know about Morning Musume.
Do you have a favorite singer.?
I like Avril Lavigne.
I like the song called girlfriend.
>Her song, Girlfriend, has a lot of energy!
>Do
you listen to the English version or the Japanese version?
What is the favorite animated cartoon?
What is your favorite
animated cartoon?
My favorite animated cartoon is The Simpsons.
Here is a link to a clip of one show: http://www.fox.com/thesimpsons/videos/18441745
Lady Gaga is a famous singer here.
It see picture.
It great.
<Homework>
1 The population of the United States is about 300,000,000 (three hundred
million).
Scroll to the bottom left of the page to see the exact number (Current
Population).
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 The URL is this http://h12t22.blog.fc2.com/
>Thank
you.
C How many CPAs are there in Japan?
⇒Certified Public Accountants is 22,934 people.
>Thank you.
D Where did you find your
answer?
⇒ http://www.hp.jicpa.or.jp/ippan/about/outline/index.html
>Thank you.
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)
>Thank you.
2 Why is the citizen to CPA ratio higher in the US than in Japan?
A United States is bigger
than the Japanese economic scale.
>Correct.
>The United States does not have a self-reporting system as Japan does.
>We
need more CPAs to help us file taxes correctly.
3 How is the U.S. system of licensing CPAs different from the Japanese
system?
A Qualified chartered
accountant and registered in the United States are
acquired in each province, a certified public accountant in the out-of-state
business is not done. CPA with a (Licence)'m about one million people who
belong to the business license (The American Institute of Certified Public
Accountants) AICPA Certificate holders and that he passed the exam.
>There are several differences:
1. the number of times a candidate may take the exam,
2. the levels of license
3. the subject matters of the exam
4. the
amount of experience required
4 How easy was this lesson for you?
The accounting was:
Very hard.
The English was:
Somewhat hard.
Getting to and using the linked web pages was:
Very hard.
Sincerely yours,
Takeke.
Attached this week are four items:
1. The next lesson is about Sources of American Financial Information (investor12.docx).
2. ShareholderLetterAMAT2012.docx is a shareholder letter that is linked in the file.
3. FirstKiss.jpg is a photo of my cousin's marriage.
4. Mr+Mrs is another photo of my cousin's marriage.
The next lesson shows some ways we obtain companies' financial information from the Internet.
We obtain that information from several different types of sources.