Lesson 12

Dear Teni,
Thank you for your twelfth message. My comments and corrections follow.
Sincerely,
Prof. Sue Garreis

Dear Prof. Susan Garreis
Hello
Thank you for your reply and your corrections.

I am not sure that is what you meant to say.
-> For example: The difficult surgery that doctors in Vietnam can not be done, the patient will be moved from Vietnam to the hospitals in other country. Most of them will be moved to Singapore or US.
> Thank you for the explanation.

http://en.wikipedia.org/wiki/List_of_countries_by_life_expectancy.
-> Thank you for you link.

It has a World Health Organization life expectancy table by country. You are studying in the country with the best life expectancy for men! In this list The United States is number thirty-two in a field of one hundred ninety-three.
-> Vietnam is number seventy-two in a field of one hundred ninety-three.
> Yes. But time will improve the health care in Vietnam, I hope.

Potstickers are delicious! Once a Chinese neighbor of mine made potstickers in her kitchen. They were yummy! My favorite Chinese food is chicken with broccoli.
-> Chicken with broccoli looks delicious.

My aunt is a Catholic nun.
-> I also heard about Catholic nun , but I do not know much about them.
In Vietnam, the most people follow Buddhism and about 1/4 according to Christian.
> Here is an article about nuns in general: http://en.wikipedia.org/wiki/Nun. They are women who have dedicated their lives to a deep practice of their religion. They usually engage in some special service to society, such as teaching, nursing, working with the poor. My aunt was a nurse.

Bamboo tea was very good!
-> I had not drunk tea bamboo yet.
In Vietnam, there is lotus tea, that is specialty of my country.
http://en.wikipedia.org/wiki/Vietnamese_lotus_tea
> I have never drunk lotus tea. It sounds delicious!

With best wishes
Nguyen Hung Thien

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<Homework>

B. Where did you find your answer?
-> In Oct. 7th, I found my answer on the web site:
http://countrymeters.info/en/Japan
> Thank you for the web address.

C. How many CPAs are there in Japan?
-> There are about 33,000 CPAs in Japan.
> Thank you.

D. Where did you find your answer?
http://www.hp.jicpa.or.jp/ippan/about/outline/index.html (Oct 7th, 2014).
> Thank you for the web address.

E. How many Japanese citizens are there per CPA?
-> There are about 3,840 Japanese citizens is a CPA.

2. Why is the citizen to CPA ratio higher in the US than in Japan?
-> Because in the United States, large companies are more than Japan and US requires a CPA more than Japan.
> Yes. Also because the CPA exam in Japan is much harder and because some of the tax duties done in the US are done automatically in Japan. Most people in Japan do not have to fill out their own income tax forms. We do in the US.

3. How is the U.S. system of licensing CPAs different from the Japanese system?
-> I think Japanese system is unified and qualification that is not necessary for taking an examination.
> Correct.

4. How easy was this lesson for you?
-> The accounting was: Somewhat hard.
The English was: Somewhat hard.
Getting to and using the linked web pages was: Easy.

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Attached are two files:
1. The next lesson is #12A Investor 2014.docx. We talk about what information about one company is available on the Internet. Applied Materials is the company.
2. The file #12B-ShareholderLetterAMAT2013.docx is part of the lesson. It is a typical Letter to Shareholders that publicly traded companies provide to their owners.
This week I am at my daughter's house in Delaware. She had surgery on her right arm. She had carpal tunnel, so it was painful to use her hand when she typed. I am here to help her with things that require two hands. She cannot drive right now, so I drove her to the surgery center and back. I did some errands for her after she got home.
We baked banana nut muffins tonight. They are delicious! It is hard to stir batter with one hand. Here is a link with a picture of the muffins: http://www.food.com/recipe/banana-nut-muffins-255202.
On Tuesday we will drive my granddaughter, Emily, back to college in West Virginia.It will take all day to go and come back. Emily's fall break is over.
She returns to school until December. It has been fun to see her for a few days.
I love to drive to West Virginia. It is fall and the colors are beautiful, especially in West Virginia.
Where is your favorite Japanese or Vietnamese place to visit in the fall? What is your favorite time of year in Vietnam? Why?

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