Traveling to China.

I went to China three nights stay with my father this September.
It was my first time to have a trip with my father just two of us.

The room we stayed at first night was so modern and gougerous.
There is wall between bedroom and bathroom.
The wall is made of glass.
I was able to see the bath room from the bedroom.
Of course we withdrew the curtain not to get seen each other.



We went to Hong Kong, Macau and Shanhai.

It seems that there is no houses other than condminium to live in Hong Kong to use the small city effectively.
The space of Hong Kong was limited therefore it is too small for the population in Hong Kong.

Macau seems like i was being in Europe.
There are many European buldings so Macau is chosen to be one of the wourld hiritage.
Beside there are a lot of casinos there.

We went to Shanghai last two days.
There is the third tallest tower in the world which is called SWFC. It is shorted for Shanghai Wourld Finacial Center.
We went to top of the SWFC.



It seems that the second tallest tower in the wourld will be completed in near future nearby SFWC.
The high is 672m.

I felt that china thirives and getting prosprous more and more.

JPCPA vs USCPA in japan

There are many difficult licences in japan,above all it is said that there are three difficult licences to get in japan.
Those are lawyer, Japanese CPA and high level government official.

I will talk about differences between Japanese CPA and USCPA(the american institute of cpa).
I dont want you to get this wrong way but i conclude first that jpcpa is much more difficult than uscpa.

First of all,japanese cpa pass rate is 6.5% last exam ,on the other hand uscpa pass rate is about 50% each subjects.
With regard to uscpa, it's made in english ,so the uscpa pass rate is down to approximately 30% each subjects for japanese.
Even so,the pass exam rate is so much higher than japanese one.

Second it is said that it takes more 5000 hours to pass jpcpa exam ,on the other hand 2000 hours is enough to pass the exam of uscpa even tough english skill is low.

Third the number of jpcpa is about 20,000 while the number of uscpa is more 350,000.
There is other licence to do tax tasks except for jpcpa ,which is licenced tax accoutant.
Jpcpa are entitled to become a licenced tax accountant but licenced tax accoutant can't be a jpcpa without passing the exam.
The number of licenced tax accoutant is about 70,000 including jpcpa.
The point is that it's not so difficult to be an uscpa.

Thereforer, uscpa can't audit and can't do any tax tasks in japan.
I conclude that jpcpa is so much more difficult than uscpa to get.