弊社は失敗したら全額で返金することを承諾します
我々は弊社のFR問題集に自信を持っていますから、試験に失敗したら返金する承諾をします。我々のCPA FRを利用して君は試験に合格できると信じています。もし試験に失敗したら、我々は君の支払ったお金を君に全額で返して、君の試験の失敗する経済損失を減少します。
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弊社のCPA FRを利用すれば試験に合格できます
弊社のCPA FRは専門家たちが長年の経験を通して最新のシラバスに従って研究し出した勉強資料です。弊社はFR問題集の質問と答えが間違いないのを保証いたします。
この問題集は過去のデータから分析して作成されて、カバー率が高くて、受験者としてのあなたを助けて時間とお金を節約して試験に合格する通過率を高めます。我々の問題集は的中率が高くて、100%の合格率を保証します。我々の高質量のCPA FRを利用すれば、君は一回で試験に合格できます。
弊社は無料CPA FRサンプルを提供します
お客様は問題集を購入する時、問題集の質量を心配するかもしれませんが、我々はこのことを解決するために、お客様に無料FRサンプルを提供いたします。そうすると、お客様は購入する前にサンプルをダウンロードしてやってみることができます。君はこのFR問題集は自分に適するかどうか判断して購入を決めることができます。
FR試験ツール:あなたの訓練に便利をもたらすために、あなたは自分のペースによって複数のパソコンで設置できます。
一年間の無料更新サービスを提供します
君が弊社のCPA FRをご購入になってから、我々の承諾する一年間の更新サービスが無料で得られています。弊社の専門家たちは毎日更新状態を検査していますから、この一年間、更新されたら、弊社は更新されたCPA FRをお客様のメールアドレスにお送りいたします。だから、お客様はいつもタイムリーに更新の通知を受けることができます。我々は購入した一年間でお客様がずっと最新版のCPA FRを持っていることを保証します。
安全的な支払方式を利用しています
Credit Cardは今まで全世界の一番安全の支払方式です。少数の手続きの費用かかる必要がありますとはいえ、保障があります。お客様の利益を保障するために、弊社のFR問題集は全部Credit Cardで支払われることができます。
領収書について:社名入りの領収書が必要な場合、メールで社名に記入していただき送信してください。弊社はPDF版の領収書を提供いたします。
CPA Financial Reporting 認定 FR 試験問題:
1. BEATS plc acquired 75% of the ordinary shares in JOHN Ltd on 1 April 2012. BEATS plc has prepared a consolidated statement of financial position at 31 March 2013, which shows goodwill of $200,000 and consolidated retained earnings of $400,000. However, this consolidated statement of financial position has ignored the fair value of an item of plant held by JOHN Ltdwhich at the date of acquisition was $120,000 in excess of its carrying amount. The asset has a remaining useful life of five years.
After adjusting for the above fair value, what amounts should be shown for goodwill in BEATS plc's consolidated statement of financial position as at 31 March 2013?
A) $110,000
B) $200,000
C) $80,000
D) $120,000
2. The aim of IAS 7 is to provide information to users of financial statements about the entity's ability to generate cash and cash equivalents, as well as indicating the cash needs of the entity.
Which one of the following statements gives the best definition of cash equivalents as set out in IAS 7 Statement of Cash Flows?
A) Cash equivalents are readily disposable investments
B) Cash equivalents are cash, overdrafts, short-term deposits, options and other financial instruments and equities traded in an active market
C) Cash equivalents are short-term highly liquid investments subject to insignificant risks of change in value
D) Cash equivalents are investments which are traded in an active market
3. On 1 July 2012 Verity Ltd entered into a finance lease agreement. The terms of the agreement provided for annual payments of $5,000 on 1 July each year. The asset had a fair value at the inception of the lease of $25,000. $750 of interest in relation to this agreement was paid and charged to the income statement in the year ended 30 June 2013.
In addition to the above transaction, on 1 October 2012 Verity Ltd purchased a machine for cash of $6,500.
In accordance with IAS 7 Statement of Cash Flows, how should the above transactions be reflected in Verity Ltd's statement of cash flows for the year ended 30 June 2013?
A) $6,500 as an investing outflow, $4,250 as a financing outflow, $750 as an operating outflow
B) $6,500 as an investing outflow, $5,000 as a financing outflow
C) $31,500 as investing outflows
D) $10,750 as investing outflows, $750 as an operating outflow
4. Relied Ltd owns a factory with an opening carrying value of $60m. At 1 January 2012 the directors decided to sell the property, but have continued to use the factory for manufacturing during the year. As they have made no positive moves towards disposal, they are well aware that the property is not held for sale.
They wish to classify the building as an investment property and recognise a loss of $10m in the income statement based on a market value at 31 December 2012 of $50m. It is estimated that the factory has a remaining life of 20 years and the estimated cost to sells would be $50,000. Relied Ltd applies the cost model to their other factories.
How should be the factoryrecognizedin the statement of Relied Ltd?
A) Cost model should be applied with a $10m reduction in the revaluation reserve and $57mrecognizedin the statement of financial position as at 31 December 2012.
B) Fair value model should be applied with a loss of $10mrecognizedin the statement of other comprehensive income and $50m in the statement of financial position as at 31 December 2012.
C) Recognizedunder IAS 16 with a depreciation charge of $3m in the statement of profit or loss and $57m in the statement of financial position as at 31 December 2012.
D) Recognizedunder IFRS 5 property held for sale with $49.95m in the statement of financial position and a charge of $10.05m in the statement of profit or loss for the year ended 31 December 2012.
5. According to the IASB's Conceptual Framework for Financial Reporting, which of the following characteristics of financial information contribute to faithful representation? (i)Neutrality (ii)Freedom from error
(iii) Completeness
(iv)
Consistency
A) (iii) and (iv) only
B) (i), (ii) and (iv) only
C) (i), (ii), (iii) and (iv)
D) (i), (ii) and (iii) only
質問と回答:
質問 # 1 正解: A | 質問 # 2 正解: C | 質問 # 3 正解: A | 質問 # 4 正解: C | 質問 # 5 正解: D |