CPA Financial Reporting : FR

明日ではなく、今日が大事と良く知られるから、そんなにぐずぐずしないで早く我々社のFinancial Reporting日本語対策問題集を勉強し、自身を充実させます。我々社の練習問題は長年でFinancial Reporting模擬試験トレーニング資料に研究している専業化チームによって編集されます。Financial Reporting資格問題集はPDF版、ソフト版、オンライン版を含まれ、この三つバージョンから自分の愛用することを選んでいます。他の人に先立ってFR認定資格を得るために、今から勉強しましょう。

有効的なFR認定資格試験問題集を見つけられるのは資格試験にとって重要なのです。我々JapancertのFinancial Reporting試験問題と試験解答の正確さは、あなたの試験準備をより簡単にし、あなたが試験に高いポイントを得ることを保証します。Financial Reporting資格試験に参加する意向があれば、当社のJapancertから自分に相応しい受験対策解説集を選らんで、認定試験の学習教材として勉強します。

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CPA FR 試験シラバストピック:

CPA Financial Reporting 認定 FR 試験問題：

1. Harriet Ltd has proposed the following changes to its current accounting practices to be used in its next financial statements.
(i)Motor vehicles have always been depreciated on a straight-line basis. The company has now decided to change to the reducing balance basis as it now believes that this better reflects the consumption of economic benefits.
(ii)In preparing its statement of comprehensive income, Harriet Ltd has previously classified depreciation on motor vehicles as administrative expenses. These depreciation charges are now to be classified under cost of sales as the company now believes that this gives a more reliable and relevant presentation.
According to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors which, if any, of these changes represent a change in accounting policy?

A) Neither of the above
B) Both of the above
C) (ii) only
D) (i) only

2. Sparrow plc owns a building, currently carried in its accounting records at $800,000. It has agreed to exchange this building for a building owned by Turner Ltd. The building currently owned by Sparrow plc has a fair value of $1 million. The building currently owned by Turner Ltd has a fair value of $1.1 million. Sparrow plc has agreed to pay the legal costs of the transfer which amount to $10,000.
According to IAS 16 Property, Plant and Equipment, at what value should the building currently owned by Turner Ltd be recorded initially in Sparrow plc's accounting records?

A) $1.1 million
B) $800,000
C) $1 million
D) $990,000

3. One plc has owned 100% of Ten Ltd and 60% of Six Ltd for many years. At 31 December 2012 the trade receivables and trade payables shown in the individual company statements of financial position were as follows.
One plcTen LtdSix Ltd $000$000$000 Trade receivable 503040 Trade payable 301520 Trade payable are made up as follows Amount owning to One--Ten 2-4 Six 3-Other suppliers251516
301520
The intra-group accounts agreed after taking into account the following.
1)An invoice for $3,000 posted by Ten Ltd on 31 December 2012 was not received by One pIc until 2 January 2013
2)A cheque for $2,000 posted by One pIc on 30 December 2012 was not received by Six Ltd until 4 January 2013.
What amount should be shown as trade receivables in the consolidated statement of financial position of One plc for the year ended 31 December 2012?

A) $111,000
B) $109,000
C) $106,000
D) $56,000

4. 2,000 share options granted to each of 3 directors on 1 January 2010 subject to them being still employed as at 31 December 2012, the date of vesting.
The fair value of each option on 1 January 2010 was $10.
Options will vest when the share prices reach $14.
The share price as at 31 December 2010 was $8 and is not anticipated to rise in the next two years and only 2 directors will still be with the company as at 31 December 2012.
What is the appropriate treatment for share options in the financial statement for the year ended 31 December 2010?

A) Cost and equity balance in financial statement at 31 December 2012 is $20,000
B) Cost and equity balance in financial statement at 31 December 2012 is $18,667
C) Cost and equity balance in financial statement at 31 December 2012 is $13,333
D) Cost and equity balance in financial statement at 31 December 2012 is $30,000

5. The finance director of ENT Ltd has calculated that the corporation tax liability on the profits for the year to 31 December 2012 is $392,000. The provision reported on the balance sheet at 31 December 2011 was $372,000. When the liability was agreed, there was an over-provision of $36,000. The required payment was made in August 2012.
What amount should be reported in ENT Ltd's Cash Flow Statement for the year to 31 December 2012 for corporation tax?

A) $428,000
B) $408,000
C) $336,000
D) $356,000

質問と回答：