Lesson 12


Dear Kazu,

Thank you for your twelfth email. My comments follow.

Sincerely,

Prof. Sue Garreis



Dear Professor. Susan Garreis,


Thank you for your reply and corrections of my English.
I will answer your questions.

>My favorite seafood is a Maryland crabcake. They are delicious! They are
>different from crabcakes in the rest of the US.
>Here is a picture of Maryland crabcakes: >http://marylandcrabcakes.net/maryland-crab-cake-customer-reviews-buy-crab-cakes-rated-the-best/→Thank you for providing a URL.


>You are welcome.
→It is very big!

>A Maryland crabcake is about 7 cm in diameter.
>That is a nice size!


→I think this is not much like Japanese cooking. I very much want to eat it.

>No, it is not like Japanese cooking.
>I  hope you eat a Maryland crabcake someday.
>I think you would like it.



>I think I found a picture of the Nagato river.
>http://www.panoramio.com/photo/33540915.
→Thank you for providing a URL.
→This is the Nagato river I know!
→The country around the Nagato river still is undeveloped.

>It is beautiful!



>What is your favorite time of year?
→Me, too. Autumn is my favorite time of the year.
→Especially is a favorite time of twilight.
→Autumn is my favorite time of year, especially at twilight, because I feel very nostalgic.

>The light at twilight is golden. It is like no other time of day.



>She twirls a flag with the high school band at halftime.
→Thank you for attaching a photo. OR Thank you for the photo.
→In Japan, became a good stimulation so unusual for turning the flag.

>Twirling the flags is excellent exercise!



>What is your favorite store there?
→Spiral Market is my favorite shop in Omotesando.
→This shop is a general store.
→Please see the URL I included below.
URL: http://www.spiral.co.jp/en/

>Thank you for the URL.
>The inside of the building is lovely.
>Have you ever seen an art exhibit there?




Sincerely yours,

Kazu




<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?
→Japan's population is 128,057,352 people.

>Thank you.


B. Where did you find your answer?
→I found the answer on this website.
→This is due to the survey was conducted in 2010.
URL: http://en.wikipedia.org/wiki/Demographics_of_Japan

>Thank you for the URL.


C. How many CPAs are there in Japan?
→Number of Certified Public Accountants in Japan is 22,934 people.


D. Where did you find your answer?
→I found the answer on this website.
→This is as of March 31, 2011.
→However, this was not found in Japanese only web site.
URL: http://www.hp.jicpa.or.jp/ippan/about/outline/index.html

>Thank you for the URL.


E. How many Japanese citizens are there per CPA?
→One of approximately 5,600 Japan citizens is a CPA.(128,057,352 divided by 22,934)

>Thank you.



2. Why is the citizen to CPA ratio higher in the US than in Japan?
→Japan is larger than the size of the economy of the United States, many ertified public accountant must prepare income taxes here.
→In Japan, the Japanese income tax is collected automatically from almost all individual taxpayers have self-audit system.
→Therefore, I think there is a strong need for a certified public accountant in the United States is more than in Japan.
→Therefore, I think there is a strong need for certified public accountants in the United States more than in Japan.

>Yes, these are all good reasons to explain the difference.



3. How is the U.S. system of licensing CPAs different from the Japanese system?
→Requirements in the United States,
→� Four years of college education.
→� Tested and two days.
→� From one year to two years of experience.

→In contrast, the requirements in Japan,
→� Three-day pass the exam.
→� At least 2 years experience.

>In addition, there are several levels of certification in Japan.



4. How easy was this lesson for you?
→The accounting was somewhat hard.
→The English was very hard.
→Getting to and using the linked web pages was somewhat hard.






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.

This weekend I attended a family wedding.

The wedding was beautiful! The bride and groom looked so happy and relaxed all day.
The ceremony was in a church in Baltimore.
It is traditional at an American wedding for the groom to kiss the bride right after they are married.
FirstKiss is the photo of that.
Mr+Mrs shows them walking down the church aisle after the ceremony.

It is traditional to have a reception after the ceremony.
There was great food and drink and music at the reception.
The wedding ceremony was one hour long.
The reception was at least four hours long. We left early!
At the reception we talked to many family members.
It was a great time!





Next

Back

Content