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

1. 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

2. According to the IASB's Conceptual Framework for Financial Reporting, which one of the following statements represents the underlying assumption relating to financial statements?

A) The business is expected to continue in operation for the foreseeable future
B) The accounts have been prepared on an accrual basis
C) The accounting policies used have been disclosed
D) Users are assumed to have sufficient knowledge to be able to understand the financial statements

3. Kia Co produces cellular phone and first-in first-out (FIFO) method valuation is used for its inventories. At the start of January it had 500 units in inventory. These had cost $30 each. During January, the following transactions took place:
ReceiptsIssues
DateUnitsCost per unitDateUnits
5230$327640
15380$3417450
What is the value of Kia Co's inventory at the end of January?

A) $640
B) $600
C) $720
D) $680

4. 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

5. 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

問題與答案：

問題 #1 答案： A

問題 #2 答案： A

問題 #3 答案： D

問題 #4 答案： D

問題 #5 答案： D