2011-02-03 BEC WC U.S.CPA WCは15%で3問. 1問15分くらい費やす感じ.時間配分は read 2min outline 4min write 7min This is a memorandum that ..... In general, .... In the case of (your/our) company, xxx If you should have any questions,please feel free to contact me. Sincerely, spellcheck