Financial Reporting試験学習資料での高い復習効率

ほとんどの候補者にとって、特にオフィスワーカー、FR試験の準備は、多くの時間とエネルギーを必要とする難しい作業です。だから、適切なFR試験資料を選択することは、FR試験にうまく合格するのに重要です。高い正確率があるFR有効学習資料によって、候補者はFinancial Reporting試験のキーポイントを捉え、試験の内容を熟知します。あなたは約2日の時間をかけて我々のFR試験学習資料を練習し、FR試験に簡単でパスします。

FR試験認定を取られるメリット

ほとんどの企業では従業員が専門試験の認定資格を取得する必要があるため、FR試験の認定資格がどれほど重要であるかわかります。テストに合格すれば、昇進のチャンスとより高い給料を得ることができます。あなたのプロフェッショナルな能力が権威によって認められると、それはあなたが急速に発展している情報技術に優れていることを意味し、上司や大学から注目を受けます。より明るい未来とより良い生活のために私たちの信頼性の高いFR最新試験問題集を選択しましょう。

無料デモをごダウンロードいただけます

様々な復習資料が市場に出ていることから、多くの候補者は、どの資料が適切かを知りません。この状況を考慮に入れて、私たちはCPA　FRの無料ダウンロードデモを候補者に提供します。弊社のウェブサイトにアクセスしてFinancial Reportingデモをダウンロードするだけで、FR試験復習問題を購入するかどうかを判断するのに役立ちます。多数の新旧の顧客の訪問が当社の能力を証明しています。私たちのFR試験の学習教材は、私たちの市場におけるファーストクラスのものであり、あなたにとっても良い選択だと確信しています。

FR試験学習資料を開発する専業チーム

私たちはFR試験認定分野でよく知られる会社として、プロのチームにFinancial Reporting試験復習問題の研究と開発に専念する多くの専門家があります。したがって、我々のCertified Public Accountant試験学習資料がFR試験の一流復習資料であることを保証することができます。私たちは、Certified Public Accountant　FR試験サンプル問題の研究に約10年間集中して、候補者がFR試験に合格するという目標を決して変更しません。私たちのFR試験学習資料の質は、CPA専門家の努力によって保証されています。それで、あなたは弊社を信じて、我々のFinancial Reporting最新テスト問題集を選んでいます。

デモをダウンロードする

Tech4Examはどんな学習資料を提供していますか？

現代技術は人々の生活と働きの仕方を革新します（FR試験学習資料）。 広く普及しているオンラインシステムとプラットフォームは最近の現象となり、IT業界は最も見通しがある業界（FR試験認定）となっています。 企業や機関では、候補者に優れた教育の背景が必要であるという事実にもかかわらず、プロフェッショナル認定のようなその他の要件があります。それを考慮すると、適切なCPA　Financial Reporting試験認定は候補者が高給と昇進を得られるのを助けます。

CPA Financial Reporting 認定 FR 試験問題:

1. The finance director of ENT Ltd has calculated that the corporation tax liability on the profits for the year to 31 December 2012 is $392,000. The provision reported on the balance sheet at 31 December 2011 was $372,000. When the liability was agreed, there was an over-provision of $36,000. The required payment was made in August 2012.
What amount should be reported in ENT Ltd's Cash Flow Statement for the year to 31 December 2012 for corporation tax?

A) $356,000
B) $408,000
C) $336,000
D) $428,000

2. IAS 34 Interim Financial Report contains either a complete set of financial statements or a set of condensed financial statements for an interim period.
The treatment for non-mandatory intangible assets and depreciation during interim period should therefore be:
(i)Non-mandatory intangible assets: Costs of an intangible asset should be deferred and treated as an expense in the interim statement.
(ii)Depreciation: Depreciation should be charged on all non-current assets.
State whether the above treatments are either correct or incorrect.

A) (i) is correct but (ii) is incorrect
B) (i) is incorrect but (ii) is correct
C) Both (i) and (ii) are incorrect
D) Both (i) and (ii) are correct

3. Relied Ltd owns a factory with an opening carrying value of $60m. At 1 January 2012 the directors decided to sell the property, but have continued to use the factory for manufacturing during the year. As they have made no positive moves towards disposal, they are well aware that the property is not held for sale.
They wish to classify the building as an investment property and recognise a loss of $10m in the income statement based on a market value at 31 December 2012 of $50m. It is estimated that the factory has a remaining life of 20 years and the estimated cost to sells would be $50,000. Relied Ltd applies the cost model to their other factories.
How should be the factoryrecognizedin the statement of Relied Ltd?

A) Fair value model should be applied with a loss of $10mrecognizedin the statement of other comprehensive income and $50m in the statement of financial position as at 31 December 2012.
B) Recognizedunder IFRS 5 property held for sale with $49.95m in the statement of financial position and a charge of $10.05m in the statement of profit or loss for the year ended 31 December 2012.
C) Recognizedunder IAS 16 with a depreciation charge of $3m in the statement of profit or loss and $57m in the statement of financial position as at 31 December 2012.
D) Cost model should be applied with a $10m reduction in the revaluation reserve and $57mrecognizedin the statement of financial position as at 31 December 2012.

4. Sin plc is considering purchasing Lam Ltd, a subsidiary company of Jim Co. The result of such decision from the directors of Sin plc was because Lam Ltd produces a technically advanced computer microchip but unfortunately neither Lam Ltd nor Jim Co was successful. However, the director of marketing, Mr. Schulze Kidder, presented some factual areas in the board meeting and requested for further investigation before any final decisions are made. The areas are:
(i)The terms of trading between the entities to assess how much of the subsidiary's trade is recurring and whether it is on fair market terms.
(ii)The existence of debt between the parties.
(iii)The level of dividends payable as the subsidiary may have paid large dividends to the parent which may not be sustainable post sale.
Which of the above area(s) is / are not relevant when considering purchase of a subsidiary company like Lam Ltd?

A) (ii) only
B) All are relevant in purchasing a subsidiary
C) (i), (ii) and (iii)
D) (i) and (ii) only

5. On 1 July 2012 Verity Ltd entered into a finance lease agreement. The terms of the agreement provided for annual payments of $5,000 on 1 July each year. The asset had a fair value at the inception of the lease of $25,000. $750 of interest in relation to this agreement was paid and charged to the income statement in the year ended 30 June 2013.
In addition to the above transaction, on 1 October 2012 Verity Ltd purchased a machine for cash of $6,500.
In accordance with IAS 7 Statement of Cash Flows, how should the above transactions be reflected in Verity Ltd's statement of cash flows for the year ended 30 June 2013?

A) $6,500 as an investing outflow, $4,250 as a financing outflow, $750 as an operating outflow
B) $31,500 as investing outflows
C) $6,500 as an investing outflow, $5,000 as a financing outflow
D) $10,750 as investing outflows, $750 as an operating outflow

質問と回答：