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. 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

2. On 30 September 2012 the directors of Diego pIc decided to sell the company's services division and the division was classified as held for sale.
The sale is expected to be completed, along with the sales of related assets, in early December 2012. One item of plant within this division had originally cost $30,000 and had a carrying amount of $15,000 on 1 November 2011.
Diego plc will carry on using this plant until it is sold. Diego pIc has a year end of 31 October and depreciates all plant on a monthly straight-line basis using a monthly rate of 1%.
In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, what amount will berecognizedin the statement of financial position of Diego pIc as at 31 October 2012 in respect of this plant?

A) $11,700 in non-current assets
B) $11,400 in non-current assets held for sale
C) $11,400 in current assets
D) $11,700 in non-current assets held for sale

3. 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

4. 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

5. Gale plc has a number of subsidiary companies. On 1 January 2008 Gale plc acquired 30% of the 10,000 $1 ordinary shares of GCM Ltd for $14,000. The balance on GCM Ltd's retained earnings on that date was $30,000. Gale plc exerts significant influence over GCM Ltd. The statement of financial position of GCM Ltd at 31 December 2012 is as follows.
$
Total assets68,000
Ordinary share capital10,000
Retained earnings38,000
Liabilities20,000
Total equity and liabilities68,000
At 31 December 2012 Gale plc had identified an impairment loss of $800 in the value of its investment in GCM Ltd.
At what value will the investment in GCM Ltd be shown in the consolidated statement of financial position of Gale plc as at 31 December 2012?

A) $15,600
B) $20,400
C) $14,400
D) $16,400

問題與答案：