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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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CPA Financial Reporting 認定 FR 試験問題:

1. The summarised statements of financial position of Track plc and Way plc at 31 December
2012 were as follows:
Track plcWay plc $'000 $'000 Total assets 60,000 29,000
Share capital 20,000 10,000 Retained earnings 24,000 4,000 Equity 44,000 14,000 Current liability 16,000 15,000 Total equity and liabilities 60,000 29,000
On 1 January 2013 Track pIc bought all the share capital of Way plc for $17,000,000 in cash. The carrying amounts of Way plc's assets are considered to be fair values. The amount of retained earnings to be included in the consolidated statement of financial position as at 1 January 2013 is __________.

A) $21,000,000
B) $28,000,000
C) $25,000,000
D) $24,000,000

2. 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)

3. Ant plc purchased 80% of Pillar Ltd's ordinary shares on 1 July 2010 for $2,360,000 when the fair value of Corfu Ltd's net assets was $2,240,000.
As at 30 June 2012 Ant plc hadrecognizedimpairments in respect of goodwill arising on the acquisition of Pillar Ltd amounting to $100,000.
On 30 June 2013, Ant plc sold all its shares in Pillar Ltd for $3,600,000. The net assets of Pillar Ltd were $3,310,000 at the date of disposal.
What is the profit on disposal of the shares in Pillar Ltd which should be included in the consolidated income statement of Ant plc for the year ended 30 June 2013?

A) $952,000
B) $484,000
C) $384,000
D) $270,000

4. One plc has owned 100% of Ten Ltd and 60% of Six Ltd for many years. At 31 December 2012 the trade receivables and trade payables shown in the individual company statements of financial position were as follows.
One plcTen LtdSix Ltd $000$000$000 Trade receivable 503040 Trade payable 301520 Trade payable are made up as follows Amount owning to One--Ten 2-4 Six 3-Other suppliers251516
301520
The intra-group accounts agreed after taking into account the following.
1)An invoice for $3,000 posted by Ten Ltd on 31 December 2012 was not received by One pIc until 2 January 2013
2)A cheque for $2,000 posted by One pIc on 30 December 2012 was not received by Six Ltd until 4 January 2013.
What amount should be shown as trade receivables in the consolidated statement of financial position of One plc for the year ended 31 December 2012?

A) $106,000
B) $56,000
C) $111,000
D) $109,000

5. The income statement of Haggle for the year to 30 November 2012 reported a profit before tax of $132,593, after charging depreciation of $8,742 and interest of $5,844.
The company does not hold any inventory, and no credit is granted to customers. The amount owed to suppliers at 30 November 2012 was $9,429 greater than the amount owed at 30 November 2011. During the year the taxation liability of $7,374 was paid. Neither any interest was owed at 30 November 2011, nor at 30 November 2012.
What amount should be reported as 'Net cash from operating activities' in the cash flow statement for the year to 30 November 2012?

A) $137,546
B) $143,390
C) $150,764
D) $125,906

質問と回答：

質問 # 1 正解： D

質問 # 2 正解： D

質問 # 3 正解： B

質問 # 4 正解： A

質問 # 5 正解： B