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

1. 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

2. 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

3. Jerry Co has a defined benefit plan. At the financial year end, the plan has the following values:
$m Fair value of plan assets65 Present value of pension obligation52.5 Cumulative unrecognizedactuarial losses2 Present value of refunds from the plan and reductions in future contributions11.5
What is the value of the pension in the statement of financial position?

A) $(12.5)m
B) $(14.5)m
C) $10.5m
D) $(10.5)m

4. Close members of the family of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the entity.
They may include:
(a)The individual's domestic partner and children
(b)Children of the domestic partner; and
(c)Dependants of the individual or the domestic partner.
When considering each possible related party relationship, attention must be paid to the substance of the relationship, not merely the legal form.
Which of the following are not related parties?
(i)Two enterprises simply because they have a director or other key management in common. (ii)Twoventures, simply because they share joint control over a joint venture. (iii)Providers of finance (iv)Trade unions (v)Government departments and agencies

A) (ii), (iv) and (v)
B) (i), (ii), (iii), (iv) and (v)
C) (i), (iii), (iv) and (v)
D) (i), (iii), and (v)

5. Roland Ltd has loan of 6% redeemable preference shares in issue. They are redeemable on 31 December 2012. In accordance with IAS 32 Financial Instruments: Presentation, where are these to be disclosed in the statement of financial position as at 31 December 2012?

A) Non-current assets
B) Current liabilities
C) Equity
D) Non-current liabilities

問題與答案：