あなたのFR試験合格を100%保証

JPNTestテスト問題集を初めて使用したときにCertified Public Accountant FR試験（Financial Reporting）に合格されなかった場合は、購入料金を全額ご返金いたします。

JPNTestでCPA FR問題集をチョイスする理由

JPNTestは、1週間で完璧に認定試験を準備することができる、忙しい受験者に最適な問題集を提供しております。 FRの問題集は、CPAの専門家チームがベンダーの推奨する授業要綱を深く分析して作成されました。弊社のFR学習材料を一回のみ使用するだけで、CPA認証試験に合格することができます。

FRはCPAの重要な認証であり、あなたの専門スキルを試す認定でもあります。受験者は、試験を通じて自分の能力を証明したいと考えています。 JPNTest Financial Reporting は、Certified Public Accountantの80の問題と回答を収集して作成しました。Financial Reportingの知識ポイントをカバーし、候補者の能力を強化するように設計されています。 JPNTest FR受験問題集を使用すると、Financial Reportingに簡単に合格し、CPA認定を取得して、CPAとしてのキャリアをさらに歩むことができます。

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FR試験の品質と価値

JPNTestのCertified Public Accountant FR模擬試験問題集は、認定された対象分野の専門家と公開された作成者のみを使用して、最高の技術精度標準に沿って作成されています。

ダウンロード可能なインタラクティブFRテストエンジン

Certified Public Accountantの基礎準備資料問題集には、Certified Public Accountant FR試験を受けるために必要なすべての材料が含まれています。詳細は、正確で論理的なものを作成するために業界の経験を常に使用しているCertified Public Accountant によって研究と構成されています。

FRの迅速なアップデート対応

FR試験に変更がございました場合は、現在の試験と一致するよう、瞬時に学習資料を更新することができます。弊社は、お客様に最高、最新のCPA FR問題集を提供することに専念しています。なお、ご購入いただいた製品は365日間無料でアップデートされます。

CPA Financial Reporting 認定 FR 試験問題:

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

2. IAS 19 is intended to prescribe when the cost of employee benefits should berecognizedas a liability or an expense and the amount of the liability or expense that should berecognized.
Which of the following statements regarding IAS 19 is correct?
i)A liability should berecognizedwhen an employee has provided a service in exchange for benefits to be received by the employee at some time in the future.
ii)An expense should berecognizedwhen the entity enjoys the economic benefits from a service provided by an employee regardless of when the employee received or will receive the benefits from providing the service.

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

3. 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) $336,000
B) $356,000
C) $408,000
D) $428,000

4. Yisen Co issues 2,000 convertible bonds at the start of 2012. The bonds have a three year term, and are issued at par with a face value of $1,000 per bond, giving total proceeds of $2,000,000. Interest is payable annually in arrears at a nominal annual interest rate of 6%. Each bond is convertible at any time up to maturity into 250 common shares.
When the bonds are issued, the prevailing market interest rate for similar debt without conversion options is 9%. At the issue date, the market price of one common share is $3. The dividends expected over the three year term of the bonds amount to 14c per share at the end of each year. The risk-free annual interest rate for a three year term is 5%.
What is the value of the equity component in the bond?
NB.Discount factor at 9% year 3 is 0.772, Annuity factor is 2.531

A) $456,000
B) $152,580
C) $NIL
D) $152,280

5. All of the gains and losses that affect the plan obligation and plan asset must berecognized. The components of defined benefit cost must berecognizedas follows in the statement of profit or loss and other comprehensive income except:

A) Component: Service cost;Recognizedin: Profit or loss
B) Component: Net interest on the net defined benefit liability;Recognizedin: Profit or loss
C) Component: Net interest on the net defined benefit liability;Recognizedin: Other comprehensive income
D) Component: Re-measurements of the net defined benefit liability;Recognizedin: Other comprehensive income

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