為 Financial Reporting - FR 題庫客戶提供跟踪服務

我們對所有購買 CPA Financial Reporting - FR 題庫的客戶提供跟踪服務，確保 CPA Financial Reporting - FR 考題的覆蓋率始終都在95％以上，並且提供2種 CPA Financial Reporting - FR 考題版本供你選擇。在您購買考題後的一年內，享受免費升級考題服務，並免費提供給您最新的 CPA Financial Reporting - FR 試題版本。

CPA Financial Reporting - FR 的訓練題庫很全面，包含全真的訓練題，和 CPA Financial Reporting - FR 真實考試相關的考試練習題和答案。而售後服務不僅能提供最新的 CPA Financial Reporting - FR 練習題和答案以及動態消息，還不斷的更新 Financial Reporting - FR 題庫資料的題目和答案，方便客戶對考試做好充分的準備。

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

擁有超高命中率的 Financial Reporting - FR 題庫資料

Financial Reporting 題庫資料擁有有很高的命中率，也保證了大家的考試的合格率。因此 CPA Financial Reporting-FR 最新考古題得到了大家的信任。如果你仍然在努力學習為通過 Financial Reporting 考試，我們 CPA Financial Reporting-FR 考古題為你實現你的夢想。我們為你提供最新的 CPA Financial Reporting-FR 學習指南，通過實踐的檢驗，是最好的品質，以幫助你通過 Financial Reporting-FR 考試，成為一個實力雄厚的IT專家。

我們的 CPA Financial Reporting - FR 認證考試的最新培訓資料是最新的培訓資料，可以幫很多人成就夢想。想要穩固自己的地位，就得向專業人士證明自己的知識和技術水準。CPA Financial Reporting - FR 認證考試是一個很好的證明自己能力的考試。

在互聯網上，你可以找到各種培訓工具，準備自己的最新 CPA Financial Reporting - FR 考試，但是你會發現 CPA Financial Reporting - FR 考古題試題及答案是最好的培訓資料，我們提供了最全面的驗證問題及答案。是全真考題及認證學習資料，能夠幫助妳一次通過 CPA Financial Reporting - FR 認證考試。

最優質的 Financial Reporting - FR 考古題

在IT世界裡，擁有 CPA Financial Reporting - FR 認證已成為最合適的加更簡單的方法來達到成功。這意味著，考生應努力通過考試才能獲得 Financial Reporting - FR 認證。我們很好地體察到了你們的願望，並且為了滿足廣大考生的要求，向你們提供最好的 CPA Financial Reporting - FR 考古題。如果你選擇了我們的 CPA Financial Reporting - FR 考古題資料，你會覺得拿到 CPA 證書不是那麼難了。

我們網站每天給不同的考生提供 CPA Financial Reporting - FR 考古題數不勝數，大多數考生都是利用了 Financial Reporting - FR 培訓資料才順利通過考試的，說明我們的 CPA Financial Reporting - FR 題庫培訓資料真起到了作用，如果你也想購買，那就不要錯過，你一定會非常滿意的。一般如果你使用 CPA Financial Reporting - FR 針對性復習題，你可以100%通過 Financial Reporting - FR 認證考試。

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

1. Back plc has one associated company, Beyond Ltd, in which Back plc holds 40% of the issued 100,000 $1 ordinary shares. The financial controller of Back 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, Back plc had made a cash advance of $100,000 to Beyond Ltd. During the current accounting period, Beyond Ltd repaid $30,000 of this cash advance.
2)During the current accounting period, Beyond Ltd sold an item of property, plant and machinery at its carrying amount for $20,000 cash.
3)During the current accounting period, Beyond 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 Back 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

2. Waterloo plc acquired a freehold building for cash, financed in full by issuing 166,000 $1 ordinary shares at a premium of $2 per share.
In its statement of cash flows prepared in accordance with IAS 7 Statement of Cash Flows this transaction should be stated as:

A) Inflow nil, outflow nil
B) Inflow nil, outflow $498,000
C) Inflow $498,000, outflow $498,000
D) Inflow $498,000, outflow nil

3. 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.

4. Veronica plc prepares its financial statements to 31 December. During 2012 Veronica plc made sales of $850,000 and incurred costs of $610,500. At the beginning of 2012 customers owed
$125,500 and at the end of the year they owed $135,400. At the beginning of 2012 Veronica plc owed $45,500 to its suppliers and employees and at the end of the year it owed $35,700.
During 2012 Veronica plc received interest of $14,500 and paid interest of $500.
In accordance with IAS 7 Statement of Cash Flows, what was Veronica plc's net cash from operating activities under the direct method for the year ended 31 December 2012?

A) $219,300
B) $258,700
C) $233,800
D) $219,800

5. 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) $80,000
B) $200,000
C) $120,000
D) $110,000

問題與答案：