免費一年的 FR 題庫更新

為你提供購買 CPA FR 題庫產品一年免费更新，你可以获得你購買 FR 題庫产品的更新，无需支付任何费用。如果我們的 CPA FR 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 FR 題庫產品。

通過 CPA FR 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 CPA FR 考古題就是好的保障。CPA FR 考古題覆蓋了最新的考試指南，根據真實的 FR 考試真題編訂，確保每位考生順利通過 CPA FR 考試。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 CPA FR 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 FR 考試過程中變題了，考生可以享受免費更新一年的 CPA FR 考題服務，保障了考生的權利。

FR 題庫產品免費試用

我們為你提供通过 CPA FR 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 CPA FR 試題免費試用版。你將可以得到免費的 FR 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 CPA FR 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 CPA FR 題庫產品，它不會讓你失望。

雖然通過 CPA FR 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 CPA FR 認證考試的方案，他們的研究成果不但能順利通過FR考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 CPA FR 題庫資料是真實可靠的。

安全具有保證的 FR 題庫資料

在談到 FR 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，CPA FR 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 CPA FR 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 FR 考試中總是取得好成績，可以肯定的是，CPA FR 學習指南是為你提供最實際的認證考試資料，值得信賴。

CPA FR 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 CPA FR 考試。獲得了 Certified Public Accountant 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 CPA FR 考古題產品，離你的夢想更近了一步。我們為你提供的 CPA FR 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 FR 考試。

購買後，立即下載 FR 題庫 (Financial Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

最新的 Certified Public Accountant FR 免費考試真題:

1. POXITplc controls another entity, DOBE Ltd, owning 60% of that company's ordinary share capital. At the group's year end, 31 December 2012, DOBE Ltd included $6,000 in its receivables in respect of goods supplied to POXIT plc. However, the payables of POXITplc included only $4,000 in respect of amounts due to DOBE Ltd. The difference arose because, on 31 December 2012, POXITplc sent a cheque for $2,000 to DOBE Ltd, which was not received by DOBE Ltd until 3 January 2013.
Which of the following sets of consolidation adjustments to current assets and current liabilities is correct?

A) Deduct $6,000 from consolidated receivables and $4,000 from consolidated payables, and include cash in transit of $2,000
B) Deduct $6,000 from consolidated receivables and $4,000 from consolidated payables, and include inventories in transit of $2,000
C) Deduct $3,600 from both consolidated receivables and consolidated payables
D) Deduct $6,000 from both consolidated receivables and consolidated payables

2. On 5 March 2013MerchantLtd issued 200,000 5% irredeemable $1 preference shares. In accordance with IAS 32 Financial Instruments: Presentation, how will these shares and their related dividend be shown inMerchantLtd's financial statements for the year ended 31 March 2013?
SharesDividend

A) Equity Statement of changes in equity
B) Equity Income statement
C) Non-current liabilitiesIncome statement
D) Non-current liabilities Statement of changes in equity

3. Parrot Ltd had the following balances in its accounts at 30 April 2006 and 30 April 2007.
30 April 200630 April 2007 $$ Cash in hand1,0001,100 Bank overdraft41,627Cash at bank-21,932 Long term bank loan50,00025,000
In accordance with IAS 7 Statement of Cash Flows, what amount should be shown under net change in cash and cash equivalents in the company's statement of cash flows for the year ended 30 April 2007?

A) $20,295 decrease
B) $63,659 increase
C) $63,559 increase
D) $16,695 decrease

4. NORMAN plc has one subsidiary. On 1 January 2012 NORMAN plc purchased 30% of the ordinary share capital of SEA Ltd for $12 million. Thesummarizedstatement of financial position of SEA Ltd as at 31 December 2012 was as follows.
$m
Net asset (at carrying amount)30
Ordinary share capital ($1 share)10
Retained earnings 1 January 201215
Net profit for the year ended 31 December 20125
At 1 January 2012 the fair value of the net assets of SEA Ltd was $5 million greater than their carrying amount. The difference, which has not been recorded in SEA Ltd's books, relates to land which is still owned by SEA Ltd at 31 December 2012.
At what amount should the investment in SEA Ltd be included in NORMAN plc's consolidated statement of financial position as at 31 December 2012?

A) $12 million
B) $13.5 million
C) $17 million
D) $9 million

5. According to the IASB's Conceptual Framework for Financial Reporting, which of the following does an entity's income statement, statement of financial position and statement of cash flows primarily measure?
Income statement Statement ofStatement of financial position cash flows

A) Financial position Financial performance Financial adaptability
B) Financial performanceFinancial position Financial adaptability
C) Financial adaptability Financial position Financial position
D) Financial performanceFinancial adaptability Financial position

問題與答案：