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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

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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. Waterloo plc acquired a freehold building for cash, financed in full by issuing 166,000 $1 ordinary shares at a premium of $2 per share.
In its statement of cash flows prepared in accordance with IAS 7 Statement of Cash Flows this transaction should be stated as:

A) Inflow $498,000, outflow $498,000
B) Inflow nil, outflow nil
C) Inflow $498,000, outflow nil
D) Inflow nil, outflow $498,000

2. 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 = $100,000; Storm damage = $Nil
B) Dividend = $100,000; Storm damage = $75,000
C) Dividend = $Nil; Storm damage = $75,000
D) Dividend = $Nil; Storm damage = $Nil

3. 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

4. Robert plc, which has many subsidiaries, acquired 90% of the ordinary shares of Newey Ltd in 2008. On 31 December 2011 Newey Ltd's net assets amounted to $300,000. On 30 September 2012 Robert plc sold all of its shares in Newey Ltd. Newey Ltd's profit for the year to 31 December 2012 was $60,000, which accrued evenly over that year.
What amount will appear as a deduction from the non-controlling interest column in Robert plc's consolidated statement of changes in equity for the year ended 31 December 2012 in respect of Newey Ltd?

A) $36,000
B) $4,500
C) $30,000
D) $34,500

5. MacDougal Cereal sold 100 barrels of Cereal No 1 to the Scots Bank, on 30 June 2013 for $100 per barrel. When Cereal No 1 is mature in two years, it will be worth $500 per barrel. MacDougal retains custody of the barrels. The sale contract contains a clause requiring MacDougal to repurchase the barrels on 30 June 2015 for $150 per barrel.
How should this transaction berecognized?

A) Record $100 per barrel cash received from the bank as loan andrecognizebarrels as inventory. $50 per barrel should be accounted for as loan interest over the two year period.
B) Only record $50 per barrel as the value of inventory in 2015.
C) $100 per barrelrecognizedas sales revenue in 2013 and $150 as the value of inventory in 2015.
D) $100 per barrelrecognizedas sales revenue in 2013 and $500 as the value of inventory in 2015.

質問と回答：