Summarize the following:
You are adding the sugar with the instant coffee because it dissolves better in hot water than in cold. If you like your iced coffee less sweet, use less sugar. The longer you wait, the more watery your iced coffee will become.

summary: Fill a tall glass with instant coffee and sugar. Enjoy your iced coffee before the ice melts.


Summarize the following:
This is a professional relationship that has very real implications for your financial health. It is important to select an accountant that you respect, that listens to your needs, and can answer your questions.  How are they at communicating? Can you reach them when it’s necessary? Do you feel comfortable sharing the intimate details of your finances with them? Obviously you want an accountant who knows his or her stuff, but the mark of a good professional is that they can translate that esoteric and complicated jargon into information that you can understand.   Look for someone that you can build a long-term relationship with. Spend time looking over the websites of accountants that you have received referrals for and learn more about them. Consider your company needs based on the specialty of the accountant or firm. You may want to choose an accountant who specializes in small business issues, has a good deal of experience, and represents other companies in your industry. Industry experience gives an accountant a leg up on others. An accountant should be able to discuss your business’s needs with you to render their best services. Do you prefer to work with an accountant who operates their own small firm, or would you rather work with a larger firm?  Larger firms may be equipped to handle and offer different services than smaller firms. If you need help with a very specialized task, you will need to inquire whether the firm or individual is equipped and licensed to handle this task. Larger corporations or individuals with more complex financial situations may need more than one accountant working on their financials so you should look at and interview the larger firm and the team that they are working on. For smaller needs, keep in mind that many sole practitioners work from home – it’s fairly common for them to communicate remotely or even keep your books at their home office. They may also ask to meet you at a neutral site like a coffee shop. Don’t be alarmed by this. Make sure to check any potential accountant’s credentials. Afterwards, where the work takes place is not all that important. In fact, the lack of an office or suite can mean lower overhead costs and lower fees. It is important to find an accountant that is within your budget, but you may need to adjust your budget if your finances require more attention or are more complicated.   If you are using an accounting firm, rates for services will vary depending on the size of the firm, the accountant's experience, and the firm's location. A junior account can initially handle your tax return preparation and write-up work. In this case, a CPA may review tax returns after the junior accountant prepares them. The firm partners will generally handle the consulting work. The greater the responsibility, the higher the rate per hour a professional charges will be.
summary: Find the right fit. Research the accounting firms that are in your area. Evaluate the size of the firm. Inquire about accountant rates.