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。

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。

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. Manz-Fi Ltd is entitled to receive a government grant of $8m on the condition that it will set up a garment factory in an underdeveloped area. The building of the factory started on 1 January 2012 at a cost of $10m. It is expected to have a useful life of 50 years.
What are the amounts of current and non-current liability (to nearest $1,000) in respect of extracts from Manz-Fi Ltd's financial statements for the year ended 31 July 2012?
(Use the treatment of "Record grant separately as deferred income")

A) Current liability: $200,000; Non-current liability: $7,547,000
B) Current liability: $160,000; Non-current liability: $7,747,000
C) Current liability: $160,000; Non-current liability: $9,800,000
D) Current liability: $200,000; Non-current liability: $7,707,000

2. Julie plc has one associated company, Andrew Ltd, in which Julie plc holds 40% of the issued 100,000 $1 ordinary shares. The financial controller of Julie plc is unsure how the following transactions should be reflected in the consolidated statement of cash flows and has asked you to confirm the overall impact.
(1)
In the previous accounting period, Julie plc had made a cash advance of $100,000 to Andrew Ltd. During the current accounting period, Andrew Ltd repaid $30,000 of this cash advance.
(2)
During the current accounting period, Andrew Ltd sold an item of property, plant and machinery at its carrying amount for $20,000 cash.
(3)
During the current accounting period, Andrew Ltd paid a dividend of 20c per share.
In accordance with IAS 7 Statement of Cash Flows, what is the impact of the above cash transactions on Julie plc's consolidated statement of cash flows for the current accounting period?

A) Dividend received from associate $8,000
B) Cash from repayment of cash advance from associate $30,000; dividend received from associate $8,000
C) Cash from repayment of cash advance from associate $30,000; cash from sale of associate's plant $20,000
D) Cash from sale of associate's plant $20,000; dividend paid by associate $20,000

3. 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) $336,000
B) $428,000
C) $408,000
D) $356,000

4. Watson earns a bonus of 2% of net profit from his employers, ABC Co. In September 2012, Watson received a payment-in-anticipation of $3,000. On 31 December 2012, the directors estimated that net profits for the year would probably be $170,000.
What figure should be included in the Statement of Comprehensive Income for the year ended 31 December 2012 as an employee benefit?

A) $400
B) $3,000
C) Cannot be estimated
D) $3,400

5. Jamal Co buys some goods from SA of France on 30 September (year end is 31 December). The invoice value is EUR40,000 and is due for settlement in equalinstallmentson 30 November and 31 January. The exchange rate moved as follows:
EUR = $1 30-Sep1.60 30-Nov1.80 31-Dec1.90 31-Jan1.85
What are the total exchange gains / (losses) that will be included in the operating profit of Jamal Co for the year ended 31 December 2012?

A) A loss of $1,689
B) A gain of $1,389
C) A gain of $3,078
D) A gain of $3,363

問題與答案：