FR : Financial Reporting

高品質と高い合格率

我が社のFR関連勉強資料は本場試験の内容を全部カバーしました。一部の難点問題は答えだけではありません、重要なポイントに対して詳しい解説も書いてあります。教科書よりFR関連勉強資料を使って重点を明らかにするし、内容も充実して分かりやすいです。関連勉強資料を一通りに練習と勉強すれば試験合格率が98％～100％を保証いたします。そして我々のサイトには“本番試験の問題はほぼFR関連勉強資料と同じ”という顧客からのコメントも次々来ます。

教科書が分厚くて頭に入れないし読みきれない人、毎日忙しくてやり切れない仕事が山ほどがあって疲れる人にとって我が社のFR関連勉強資料が最高な試験教材です。受験生の立場になって受験中によくある問題を踏まえた上で専門家チームよりFR関連勉強資料を作成しました。

関連勉強資料の内容は教科書みたいに過大のボリュームではありません。過去試験問題とデーターを分析して本番試験に良く出る問題を選別して試験に関連する重点な問題だけを絞りましたFR関連勉強資料の助けで、試験準備の苦戦から解放できます。我が社の関連勉強資料の最大な特徴は短い勉強時間で、具体的に言えば20～30時間で試験に合格できることです。

無料デモの試用と支払い後即時勉強開始できます

我が社のFR関連勉強資料は顧客をどんな問題があるのと使い方などのことを事前に了解させるために、無料デモを用意してます。誰でもダウンロードできようになっているので、興味のある方は試して参考することができます。そしてFR関連勉強資料を購入してからすぐ使用できます。支払い後5分～10分間に我が社のシステムは関連勉強資料をあなたのメールボックスにお届けします。勉強資料をダウンロードして関連勉強資料の練習と勉強をできます。もし二十四時間に関連勉強資料が届けない場合に、使用途中に疑問と不具合があるなら、即時に我々の社員に連絡してください。

CPA FR試験問題集をすぐにダウンロード：成功に支払ってから、我々のシステムは自動的にメールであなたの購入した商品をあなたのメールアドレスにお送りいたします。（12時間以内で届かないなら、我々を連絡してください。Note：ゴミ箱の検査を忘れないでください。）

CPA Financial Reporting 認定 FR 試験問題:

1. Sarah plc has owned 100% of the ordinary share capital of Ulysses Ltd and Wally Ltd for many years. Ulysses Ltd operates in a country in Central Africa. In June 2013, civil war broke out in this country. Essential services have been severely disrupted and it has been impossible to communicate with local personnel for several months. This situation is unlikely to be resolved inthe near future. Wally Ltd is an insurance company. The rest of the group extracts and processes mineral ores.
In accordance with IAS 27 Consolidated and Separate Financial Statements and IFRS 3 Business Combinations which of these companies must be consolidated by Sarah plc at 31 December 2013?

A) Both Ulysses Ltd and Wally Ltd
B) Wally Ltd only
C) Ulysses Ltd only
D) Neither Ulysses Ltd nor Wally Ltd

2. Taylor buys a machine on three months credit from France for EUR50,000 on 15 December 2012. The machine has not been paid for by Taylor's year end of 31 December 2012. The exchange rates are as follows:
DateRate
15 December 2012$1: EUR1.25
31 December 2012$1: EUR1.30
What is the journal to initially recognise the transaction?

A) DrNon-current assets$38,462 CrPayables$38,462
B) DrPayables$40,000 CrNon-current assets$40,000
C) DrPayables$38,462 CrNon-current assets$38,462
D) DrNon-current assets$40,000 CrPayables$40,000

3. View-Find Inc. manufactures and sells complex electronic microscope for scientific research projects. It usually produces standard type andcustomizedmicroscope. The sale contract states that View-find Inc. will undertake the entire installation process. During December 2012, View-find Inc. undertakes acustomizedoffer from State Metallurgical Engineering University of Nowhere. The contract states that View-Find Inc. will manufacture, install and maintain the whole consignment for a period of one year. The total cost of making the changes during the maintenance period cannot be reasonably estimated at the time of the installation.
When should the revenue from sale of this special machine berecognized?

A) When the machinery is produced.
B) When the machinery is produced and delivered.
C) When the installation is complete.
D) When the maintenance period as per the contract of sale expires.

4. On 1 April 2012, Hunting plc acquired 70% of the ordinary shares of ICM Ltd. The following figures relate to the year ended 31 December 2012. Hunting plcICM Ltd $$ Revenue769,000600,000 Cost of sales568,500420,000 Gross profit200,500180,000
On 15 November 2012 ICM Ltd sold goods which cost it $5,000 to Hunting plc for $7,000. These goods were still held by Hunting plc at 31 December 2012.
What is the amount for gross profit in the consolidated income statement of Hunting plc for the year ended 31 December 2012?

A) $985,500
B) $983,500
C) $333,500
D) $335,500

5. The financial statements of Louise Ltd for the year ended 31 December 2012 were approved for publication on 20 May, 2013. The following events occurred after the reporting period:
(i)The directors declared a dividend of 50c per ordinary share on 17 February 2013. Louise Ltd has 200,000 $1 ordinary shares in issue.
(ii)An insurance claim for storm damage to property, caused by unusually high winds, was under negotiation at the end of the reporting period. The claim was settled with the insurers in March 2013 leaving uninsured damage amounting to $75,000.
What liabilities should berecognizedin the financial statements of Louise Ltd for the year ended 31 December 2012 in accordance with IAS 10 Events after the Reporting Period?

A) Dividend = $Nil; Storm damage = $75,000
B) Dividend = $100,000; Storm damage = $Nil
C) Dividend = $100,000; Storm damage = $75,000
D) Dividend = $Nil; Storm damage = $Nil

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