CPA Financial Reporting : FR認證

FR-Financial Reporting 提供最好的服務

如果你購買了我們的 CPA FR 考古題資料，我們將會給你提供最好的服務和最優質的產品，我們的 FR 認證考試軟件已經取得了廠商和第三方的授權，是由IT專業的技術專家根據客戶的需求研發出的一系列認證考試產品，以保證客戶的最大需求，FR - Financial Reporting 考試認證資料具有最高的專業技術含量，可以作為相關知識的專家和學者學習和研究之用，我們提供所有的產品都有部分免費試用，在你購買之前以保證你考試的品質及適用性。

如果你擁有了 FR - Financial Reporting 最新題庫考試培訓資料，我們將免費為你提供一年的更新，這意味著你總是得到最新的 FR 考試認證資料，只要考試目標有所變化，以及我們的學習材料有所變化，我們將在第一時間為你更新。我們知道你的需求，我們將幫助得到 CPA 的 FR 最新題庫考試認證的信心，讓你可以安然無憂的去參加考試，並順利通過獲得認證。

購買後，立即下載 FR 題庫 (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。）

考生完美必備的 FR-Financial Reporting 題庫資料

FR - Financial Reporting 考試培訓資料是每個參加IT認證的考生們的必需品，有了這個培訓資料，他們就能做足充分的考前準備，也就有了足足的把握來贏得考試。CPA 的 FR 考試培訓資料針對性很強，不是每個互聯網上的培訓資料都是這樣高品質的，僅此一家，只有NewDumps能夠這麼完美的展現。

通過那些很多已經通過 CPA 的 FR 認證考試的IT專業人員的回饋，他們的成功得益於我們網站提供的針對性測試練習題和答案給了他們很大幫助，節約了他們的寶貴的時間和精力，讓他們輕鬆順利地通過他們第一次參加的 FR - Financial Reporting 認證考試。所以我們網站是個值得你們信賴的網站。選擇我們，下一個成功的IT人士就是你，我們會成就你的夢想。

FR-Financial Reporting 題庫由實踐檢驗得到，幫你獲得 FR 證書

通過 FR - Financial Reporting 認證考試，如同通過其他世界知名認證，得到國際的認可及接受，FR 認證考試也是其廣泛的IT認證中一個非常重要的考試，并且世界各地的人們都喜歡選擇 CPA FR 認證考試，使自己的職業生涯更加強化與成功。在NewDumps，同樣你可以選擇適合你學習能力的認證考試題庫產品。

我們的 FR - Financial Reporting 培訓資料可以測試你在準備考試時的知識，也可以評估在約定的時間內你的表現。為你獲得的成績以及突出的薄弱環節給出指示，從而改善了薄弱環節，CPA 的 FR - Financial Reporting 考試培訓資料向你介紹不同的核心邏輯的主題，這樣你不僅學習還瞭解各種技術和科目，我們保證，我們的 CPA FR 培訓資料是通過實踐檢驗了的，我們為你的考試做足了充分的準備，我們的問題是全面的，但價格是合理的。

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

1. The management of Sage Ltd is considering in liquidating the company. The following assets and liabilities as at 31 March 2013 is in company's books:
(i)Plant and machinery: It represents carrying amount of $30,000 and can berealizedfor $15,000. The Plant and machinery had an estimated useful life of 10 years and have been used in business for 4 years.
(ii)Goodwill: A professional accountant has estimated the goodwill as $12,000.
(iii) Receivables: Receivables are all trade related which amounted to $15,000. It is estimated that an allowance against receivable of $1,000 would need to be made.
(iv) Cash at bank: The bank account shows a positive balance of $5,000.
(v)Payables: Trade accounts payable amounted to $6,000.
Which ONE of the following options, under breakup basis, is the correct amount that should be stated as net assets in the statement of financial position of Sage Ltd at 31 March 2013?

A) $28,000
B) $42,000
C) $46,000
D) $40,000

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) $990,000
C) $1 million
D) $1.1 million

3. Close members of the family of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the entity.
They may include:
(a)The individual's domestic partner and children
(b)Children of the domestic partner; and
(c)Dependants of the individual or the domestic partner.
When considering each possible related party relationship, attention must be paid to the substance of the relationship, not merely the legal form.
Which of the following are not related parties?
(i)Two enterprises simply because they have a director or other key management in common. (ii)Twoventures, simply because they share joint control over a joint venture. (iii)Providers of finance (iv)Trade unions (v)Government departments and agencies

A) (ii), (iv) and (v)
B) (i), (iii), (iv) and (v)
C) (i), (ii), (iii), (iv) and (v)
D) (i), (iii), and (v)

4. 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) $233,800
B) $219,300
C) $258,700
D) $219,800

5. Rochester pIc has entered into a fixed price contract for the provision of services to Adele Ltd. The contract commenced in September 2012 and will be completed in 2013.
The contract price is $2 million and costs are recoverable as incurred. At 31 December 2012, Rochester plc's year ends, costs of $500,000 have been incurred.
The contract has been assessed as 30% complete; however, costs to complete cannot be estimated reliably.
In accordance with IAS 18 Revenue, how much revenue should be included in Rochester plc's statement of comprehensive income for the year ended 31 December 2012 in respect of this contract?

A) $2 million
B) $500,000
C) Nil
D) $600,000

問題與答案：