Lesson 11
Dear Taku,
Thank you for your eleventh message. My comments and corrections follow.
Sincerely,
Prof. Sue Garreis
Dear Professor M.Susan Garreis,
Thank you for your reply and corrections of my English.
I'm sorry.
The title of the last message was mistaken.
>Do not worry about that error.
In fact it was the tenth.
So I will do the homework. I got the attachments from Yuu.
>Did I forget to send the attachments to you last week? If yes, sumi massen!
>There are two attachments this week.
>I am glad you got the attachments from Yuu.
Replies to the questions.
>How old must you be to take the early license test?
In Japan, one must be eighteen years old.
>Do you want to work at several different companies before you find a permanent job?
Yes I do.
I want to do a variety of work.
>Good for you! A variety of jobs will give you a lot of experience.
>You will use all that experience when you are older.
There is also such a thought.
>I think that is what you meant.
I want to help them find a job.
>What is your weather like now?
The weather is fine. It is a good time for sightseeing.
It has brought a lot of disaster.
Recently in Japan very strong winds were blowing because of typhoons.
This has affected such as in transportation.
>Typhoons have many effects, especially transportation. They also affect medical care providers if many people are injured.
>I hope there are no very bad typhoons in Japan this season.
I saw a video of the attached Youtube.
Oh！This is it is like a pond.
This will find abundance of rain.
>When is typhoon season over?
>Hurricane season is officially over on November 30.
<Homework>
1.A What is population of Japan?
Japan's population is about 120,000,000 (one hundred twenty million).
It is about one third of the United States.
>Correct.
1.B Were did you find your answer?
I saw the site of Japan's Statistics Bureau.
This is link. http://www.stat.go.jp/data/jinsui/new.htm
>Thank you for the link.
1.C How many CPAs are there in Japan?
Japan of Certified Public Accountants population is about 27,000 (twenty-seven thousand) people.
>Correct.
1.D Were did you find your answer?
I saw the site of the Japanese Institute of Certified Public Accountants.
This is the link of the site. http://www.hp.jicpa.or.jp/ippan/about/outline/
>Thank you for the link.
1.E How many Japanese citizens are there per CPA?
There are about 3,840 (three thousand eight hundred forty) Japanese citizens per CPA.
>Correct.
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. Japan has a self-audit system.
>Correct.
So in the United States I think is a great need of Certified Public Accountants.
>Correct.
3. How is the U.S system of licensing CPAs different from the Jpanese system?
Test in Japan is two times a year.
One is the short answer type test of the four subjects.
The second is the essay test of five subjects.
Two differences between the United States and Japan are the number of test times and the education requirement.
>Correct.
4. How easy was this lesson for you?
Though the accounting was about right, it was difficult to understand clearly.
It is still very hard to understand English.
Getting to and using the linked web pages was: About right.
Thank you for reading my e-mail.
Sincerely,
Taku.