Dear
Professor Garreis,
Thank you for your reply and corrections of my
English.
I was relieved that your sister's shoulder healed!
It was good!
>Yes, indeed! She is very glad.
I
went to a hot spring with my older brother.
We like hot springs.
>Hot springs are great!
My car is a Honda.
This car has been in use for 20 years.
I have a very deep attachment.
> Honda makes excellent cars. They last a very long time.
>My car is a Nissan.
>Japan makes wonderful cars.
The title of the game I bought during the summer vacation is "NEW
GAME!"
"NEW
GAME!" is my favorite animation game.
My favorite game is "Layton
Professor Series".
Since it was released when I was ten, I have bought all the series.
>Wow! That is a long time to have the same hobby.
>It sounds like fun. You must really like puzzles.
>I see why you like accounting. Accounting is a puzzle, too.
>Is the company better this year?
>Is the company worse? Why?
>What should the company do next year?
>Accounting is a series of puzzles to solve.
I sawpictures of flowers.
It is a very beautiful flower.
Today's weather in
Chiba is rain.
My favorite time is running.
Because I like to
run.
HOME WORK
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?
The population of Japan is one hundred thirty
million.
B. Where did you find your answer?
I studied at
elementary school.
C. How many CPAs are there in Japan?
CPA is
thirty thousand in Japan.
D. Where did you find your answer?
I
learned from my teacher.
E. How many Japanese citizens are there per
CPA?
One in about four thousand people is CPA.
2. Why is the
citizen to CPA ratio higher in the US than in Japan?
I think that the
difference between the population of America and Japan is the
reason.
>Another reason for the difference is that
the US uses a self-reporting system and Japan does not.
>Assume a person has income only from wages
earned through an employer.
>In Japan that salaryman does not need to file a
tax return, since the employer takes out exactly the right amount of taxes and
sends it to the correct government agency.
>In the US, the amount of taxes taken out is
only an estimate and the wage earner must file a tax return. Frequently in the
US, a CPA is used to help wage earners file their taxes.
3. How is the U.S. system of licensing CPAs different from
the Japanese system?
Japanese CPA is a national qualification.
U.S.CPA is
a different for each province
4. How easy was this lesson for you?
The accounting was about right.
The English was about right.
Getting to and using the linked web pages was about right.
I’m waiting
for your reply.
>Thank you for all your answers.
Sincerely,
Tama
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