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

1. POXITplc controls another entity, DOBE Ltd, owning 60% of that company's ordinary share capital. At the group's year end, 31 December 2012, DOBE Ltd included $6,000 in its receivables in respect of goods supplied to POXIT plc. However, the payables of POXITplc included only $4,000 in respect of amounts due to DOBE Ltd. The difference arose because, on 31 December 2012, POXITplc sent a cheque for $2,000 to DOBE Ltd, which was not received by DOBE Ltd until 3 January 2013.
Which of the following sets of consolidation adjustments to current assets and current liabilities is correct?

A) Deduct $6,000 from consolidated receivables and $4,000 from consolidated payables, and include cash in transit of $2,000
B) Deduct $6,000 from consolidated receivables and $4,000 from consolidated payables, and include inventories in transit of $2,000
C) Deduct $3,600 from both consolidated receivables and consolidated payables
D) Deduct $6,000 from both consolidated receivables and consolidated payables

2. The income statement of Haggle for the year to 30 November 2012 reported a profit before tax of $132,593, after charging depreciation of $8,742 and interest of $5,844.
The company does not hold any inventory, and no credit is granted to customers. The amount owed to suppliers at 30 November 2012 was $9,429 greater than the amount owed at 30 November 2011. During the year the taxation liability of $7,374 was paid. Neither any interest was owed at 30 November 2011, nor at 30 November 2012.
What amount should be reported as 'Net cash from operating activities' in the cash flow statement for the year to 30 November 2012?

A) $137,546
B) $143,390
C) $125,906
D) $150,764

3. 2,000 share options granted to each of 3 directors on 1 January 2010 subject to them being still employed as at 31 December 2012, the date of vesting.
The fair value of each option on 1 January 2010 was $10.
Options will vest when the share prices reach $14.
The share price as at 31 December 2010 was $8 and is not anticipated to rise in the next two years and only 2 directors will still be with the company as at 31 December 2012.
What is the appropriate treatment for share options in the financial statement for the year ended 31 December 2010?

A) Cost and equity balance in financial statement at 31 December 2012 is $20,000
B) Cost and equity balance in financial statement at 31 December 2012 is $18,667
C) Cost and equity balance in financial statement at 31 December 2012 is $13,333
D) Cost and equity balance in financial statement at 31 December 2012 is $30,000

4. View-Find Inc. manufactures and sells complex electronic microscope for scientific research projects. It usually produces standard type andcustomizedmicroscope. The sale contract states that View-find Inc. will undertake the entire installation process. During December 2012, View-find Inc. undertakes acustomizedoffer from State Metallurgical Engineering University of Nowhere. The contract states that View-Find Inc. will manufacture, install and maintain the whole consignment for a period of one year. The total cost of making the changes during the maintenance period cannot be reasonably estimated at the time of the installation.
When should the revenue from sale of this special machine berecognized?

A) When the machinery is produced.
B) When the installation is complete.
C) When the maintenance period as per the contract of sale expires.
D) When the machinery is produced and delivered.

5. According to IAS 1 Presentation of Financial Statements, which of the following statements is / are correct?
(i)The accounting policies adopted by a company must be disclosed in the notes to the financial statements
(ii)Inappropriate accounting policies can be rectified by disclosure of the policies used or by the inclusion of explanatory material
(iii)
Companies may choose to prepare their financial statements (except for the statement of cash flows) on either the accrual basis or the cash basis

A) (i), (ii) and (iii)
B) (i) only
C) (ii) and (iii) only
D) (i) and (ii) only

問題與答案：