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

1. The financial statements of Louise Ltd for the year ended 31 December 2012 were approved for publication on 20 May, 2013. The following events occurred after the reporting period:
(i)The directors declared a dividend of 50c per ordinary share on 17 February 2013. Louise Ltd has 200,000 $1 ordinary shares in issue.
(ii)An insurance claim for storm damage to property, caused by unusually high winds, was under negotiation at the end of the reporting period. The claim was settled with the insurers in March 2013 leaving uninsured damage amounting to $75,000.
What liabilities should berecognizedin the financial statements of Louise Ltd for the year ended 31 December 2012 in accordance with IAS 10 Events after the Reporting Period?

A) Dividend = $100,000; Storm damage = $Nil
B) Dividend = $Nil; Storm damage = $75,000
C) Dividend = $Nil; Storm damage = $Nil
D) Dividend = $100,000; Storm damage = $75,000

2. A conceptual framework is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting.
Which of the following is NOT a disadvantage of conceptual framework?

A) The task of preparation and implementation of standards.
B) Conceptual frameworks are developed for preparing financial statements that is intended for wide range of users.
C) Standards are developed on patchwork basis.
D) Financial statements are used for variety of purposes.

3. Wolf plc acquired 80,000 $1 ordinary shares in Fox plc on 1 April 20X5 at a cost of $77,000. Fox plc's retained earnings at that date were $50,000 and its issued ordinary share capital was $100,000.
What is the amount of the gain on a bargain purchase arising on the acquisition?

A) $63,000
B) $43,000
C) $35,000
D) $73,000

4. 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

5. A company is developing a new production process. During 2012, expenditure incurred was $100,000, of which $90,000 was incurred before 1 December 2012 and $10,000 between 1 December 2012 and 31 December 2012. The company can demonstrate that, at 1 December 2012, the production process met the criteria for recognition as an intangible asset. The recoverable amount of the know-how embodied in the process is estimated to be $50,000.
How should the expenditure be treated?

A) $90,000 isrecognizedas an intangible asset and $10,000 is expensed.
B) $100,000 is expensed.
C) $90,000 is expensed and $10,000 isrecognizedas an intangible asset.
D) $100,000 isrecognizedas an intangible asset.

問題與答案：