Lesson12

Dear Professor Garreis,

Hello.

Thank you for your reply and corrections of my English.

I will answer your last questions.

The eleventh homework
What job (position) would you like to have at the company?
> I will relax and a smile will speak kindly and warmly to a visitor.

Do the hot springs have a smell?
>Yes, it is a little bit of a smell.
>> I assume the smell is not unpleasant.

1. The population of the United States is about 300,000,000 (three
hundred million).
The exact number is in the blue box labeled U.S. 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 Japan is about 126,756,482 people.
>>Correct.

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 link.

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

D. Where did you find your answer?
> http://www.hp.jicpa.or.jp/ippan/about/outline/index.html (Oct, 2015).
>>Thank you for the link.

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

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.
>>Correct.

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. Those are two differences.
>>Do you think you will take the CPA exam in Japan?
>>How is the weather in Japan now? Fall is coming to the Eastern US. The trees are turning nice colors. The weather is cooler. There is a pleasant breeze in the East now.

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

I’m waiting for your reply.

Sincerely,
Yuu.


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