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. Sarah plc has owned 100% of the ordinary share capital of Ulysses Ltd and Wally Ltd for many years. Ulysses Ltd operates in a country in Central Africa. In June 2013, civil war broke out in this country. Essential services have been severely disrupted and it has been impossible to communicate with local personnel for several months. This situation is unlikely to be resolved inthe near future. Wally Ltd is an insurance company. The rest of the group extracts and processes mineral ores.
In accordance with IAS 27 Consolidated and Separate Financial Statements and IFRS 3 Business Combinations which of these companies must be consolidated by Sarah plc at 31 December 2013?

A) Both Ulysses Ltd and Wally Ltd
B) Wally Ltd only
C) Neither Ulysses Ltd nor Wally Ltd
D) Ulysses Ltd only

2. According to the IASB's Conceptual Framework for Financial Reporting, which one of the following statements represents the underlying assumption relating to financial statements?

A) The business is expected to continue in operation for the foreseeable future
B) The accounts have been prepared on an accrual basis
C) The accounting policies used have been disclosed
D) Users are assumed to have sufficient knowledge to be able to understand the financial statements

3. Wayne plc acquired 75% of Bruce Ltd during the year to 30.6.13 by issuing 200,000 of its own shares and paying the balance in cash. Wayne plc shares were trading at $1.25 at the date of the acquisition. At acquisition Bruce Ltd had net assets of $360,000 including cash and cash equivalents of $24,000. All of Bruce Ltd's assets and liabilities were recorded at fair value except for a property which had a fair value $100,000 in excess of its carrying amount. Goodwill arising on the acquisition was $50,000. You are preparing the note to the consolidated statement of cash flows of Wayne plc for the year ended 30.6.13 showing the effects of the acquisition of Bruce Ltd.
What will be the net cash outflow shown by the note?

A) $145,000
B) $119,000
C) $121,000
D) $94,000

4. For the year ended 31 December 2012, the board of directors of USP Inc. is considering the treatment of the following issues in their financial statements.
(i)On 1 March 2013 one of the machine used for manufacturing trading goods met the criteria to classify as held for sale. The carrying amount of the machine at 31 December was $50,000 and its fair value was $52,000. Costs to sell would amount to $4,600.
(ii)On 15 April 2013, USP Inc. settled a court case with a former employee, paying him $30,000. At the reporting date, the financial statement included a provision of $20,000 in respect of this case.
The financial statements were approved on 30 April 2013.
How should the issues above be dealt with?

A) (i) Non-adjusting event. Classified as a non-current asset held at its carrying value of $50,000 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
B) (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
C) (i) Adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
D) (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Non-adjusting event. Provision should be unadjusted. A charge of $10,000 to profits should be made in the following year end financial statements.

5. Kia Co produces cellular phone and first-in first-out (FIFO) method valuation is used for its inventories. At the start of January it had 500 units in inventory. These had cost $30 each. During January, the following transactions took place:
ReceiptsIssues
DateUnitsCost per unitDateUnits
5230$327640
15380$3417450
What is the value of Kia Co's inventory at the end of January?

A) $640
B) $600
C) $720
D) $680

問題與答案：