Lesson12

Dear Professor Garreis,
Thank you for your reply and corrections of my English.
I will answer your last questions.

About Shiinakai
>They looks full their works.
>>I am not sure what this sentence means.
>>Perhaps: their looks tell me they enjoy their jobs?
>>>Yes.
>>>Sorry, I didn't tell you it well.
++Thanks for the explanation.

I do relax when I am behind the wheel.
What are the favorite things that make you relax?
>I do relax when I smoke a cigarette while drinking tea with milk at home.
>It's good soon after getting up besides.
>I started to smoke cigarettes when I was twenty years old.
>But, the cigarette is bad for my body.
>Do you smoke a cigarette?
++I do not smoke cigarettes. I am lucky I never started. It is hard to break that habit. I hope you can some day.

>There is more.
>I do relax when I soak in the bath at long time.
>It's for almost a full hour.
++What a glorious bath that would be!
++I loved the deep, hot baths in Japan.
>I soak in the bath while watch a youtube.
>Do you soak in the bath at long time?
++No, I do not take a long soaking bath.
++I take a very hot shower instead. Sometimes my showers are very long. Thirty minutes or more.
++It is very relaxing. My muscles lose their kinks in a long, hot shower.

Thank you for telling me about your memories last weekend.
I think that you lived a fulfilling last weekend.
++I did!

Friday night you went with friends to a USO (United Service Organization) fundraiser.
Why do you start USO?
++A friend needed another person to sit at her table. Someone else was supposed to go.
++That person had to travel out of the country instead.
++My friend asked me to substitute. I said yes. I'm glad I did.
++The evening was fun. It was probably my last USO fundraiser, though.
++Next year the regular person should be back.

I drank alcohol while talking about vatious topic with my friends.
I enjoyed it.
I'm happy among fantabulistic my friends.
++It is wonderful to have good friends.

I bought a new guitar because I need to play a new song with my band.
That my new guiter is long about bass.
I practice the new song.
++Good luck with the new song!

<Homework>
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 600,000 (six hundred thousand) CPAs in the United States.
One of approximately 500 U.S. citizens is a CPA.  (300,000,000 divided by 600,000)

A. What is the population of Japan?
>It's 127,083,000.
++Thank you.

B.Where did you find your answer?
>I found the web site of the Statistics Bureau of Japan.
++Thank you.

C.How many CPAs are there in Japan?
>It's 28,377.
++Thank you.

D.Where did you find your answer?
>I found the web site of the Japanese Institute of Certified Public Accountants.
++Thank you.

E.How many Japanese citizens are there per CPA?
>It's 3.
++Using your numbers the answer is:(127,083,000/28,377 = 4,478)For every CPA in Japan there are four thousand four hundred seventy-eight citizens.

2.Why is the citizen to CPA ratio higher in the US than in Japan?
>Because a number of US states also require all accountants to pass a series of rigorous tests administered by the American Institute of Certified Public Accountants as well.

One reason is that our system of taxation is self-reporting. CPAs help ordinary people complete their tax returns and send the money to the government. The full amount of taxes owed are not automatically collected from salaries.

3.How is the U.S. system of licensing CPAs different from the Japanese system?
>Sorry the question was so hard.
++One difference is that The Financial Services Agency (FSA) supervises the CPA exam in Japan. In the US, the AICPA (a private organization) supervises the CPA exam.

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 somewhat hard.

I'm waiting for your reply.
Sincerely yours,
Aya

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