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。

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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。

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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. During the year ended 30 June 2013, Emily plc spent $300,000 on the development of a new range of garden machinery. In order to carry out this work, Emily plc purchased some highlyspecializedequipment on 1 July 2012 at a cost of $100,000. The equipment is expected to have a useful life of five years and is to be depreciated over that period by the straight-line method.
According to IAS 38 Intangible Assets, what is the maximum amount that Emily plc can carry forward as development expenditure as at 30 June 2013?

A) $400,000
B) $300,000
C) $320,000
D) $100,000

2. Sparrow plc owns a building, currently carried in its accounting records at $800,000. It has agreed to exchange this building for a building owned by Turner Ltd. The building currently owned by Sparrow plc has a fair value of $1 million. The building currently owned by Turner Ltd has a fair value of $1.1 million. Sparrow plc has agreed to pay the legal costs of the transfer which amount to $10,000.
According to IAS 16 Property, Plant and Equipment, at what value should the building currently owned by Turner Ltd be recorded initially in Sparrow plc's accounting records?

A) $800,000
B) $1.1 million
C) $990,000
D) $1 million

3. On 1 January 2012, Sigma Ltd purchased a non-current asset for cash of $100,000 and received a grant of $20,000 towards the cost of the asset. Sigma Ltd's accounting policy is to treat the grant as deferred income. The asset has a useful life of 5 years.
What will be the accounting entries to record the asset and the grant in the year ended 31 December 2012?

A) DebitCredit Non-current asset at 1 January 2012$100,000 Cash at 1 January 2012$20,000 Depreciation expense at 31 December 2012$20,000 Deferred income at 31 December 2012$4,000 Cash at 1 January 2012$100,000 Deferred income at 1 January 2012$20,000 Accumulated depreciation at 31 December 2012$20,000 Operating expenses$4,000
B) DebitCredit Non-current asset at 1 January 2012$100,000 Cash at 1 January 2012$20,000 Depreciation expense at 31 December 2012$20,000 Equity reserve at 31 December 2012$4,000 Cash at 1 January 2012$100,000 Deferred income at 1 January 2012$20,000 Accumulated depreciation at 31 December 2012$20,000 Operating expenses$4,000
C) DebitCredit Non-current asset at 1 January 2012$100,000 Depreciation expense at 31 December 2012$20,000 Deferred income at 31 December 2012$4,000 Cash at 1 January 2012$100,000 Accumulated depreciation at 31 December 2012$20,000 Operating expenses$4,000
D) DebitCredit Non-current asset at 1 January 2012$100,000 Cash at 1 January 2012$20,000 Depreciation expense at 31 December 2012$20,000 Cash at 1 January 2012$100,000 Deferred income at 1 January 2012$20,000 Accumulated depreciation at 31 December 2012$20,000

4. Where transactions have taken place between related parties, the entity should disclose the nature of the related party relationships, as well as information about the transactions and outstanding balances necessary for an understanding of the potential effect of the relationship on the financialstatements.
The disclosures must include the following, except

A) Provisions for doubtful debts related to the amount of outstanding balances.
B) The amount of the transactions.
C) The expenserecognizedduring the period in respect of bad or doubtful debts due from related parties.
D) The amount of retained earnings.

5. Julie plc has one associated company, Andrew Ltd, in which Julie plc holds 40% of the issued 100,000 $1 ordinary shares. The financial controller of Julie plc is unsure how the following transactions should be reflected in the consolidated statement of cash flows and has asked you to confirm the overall impact.
(1)
In the previous accounting period, Julie plc had made a cash advance of $100,000 to Andrew Ltd. During the current accounting period, Andrew Ltd repaid $30,000 of this cash advance.
(2)
During the current accounting period, Andrew Ltd sold an item of property, plant and machinery at its carrying amount for $20,000 cash.
(3)
During the current accounting period, Andrew Ltd paid a dividend of 20c per share.
In accordance with IAS 7 Statement of Cash Flows, what is the impact of the above cash transactions on Julie plc's consolidated statement of cash flows for the current accounting period?

A) Cash from sale of associate's plant $20,000; dividend paid by associate $20,000
B) Dividend received from associate $8,000
C) Cash from repayment of cash advance from associate $30,000; dividend received from associate $8,000
D) Cash from repayment of cash advance from associate $30,000; cash from sale of associate's plant $20,000

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