CPA Certified Public Accountant FR

FR자격증시험은 전문적인 관련지식을 테스트하는 인증시험입니다.은 여러분이 FR 시험을 통과할수 있도록 도와주는 사이트입니다. 많은 분들이 많은 시간과 돈을 들여 학원까지 다니면서 CPA FR시험패스에 최선을 다합니다. 하지만 FR덤프를 구매하시면 20시간 좌우만 투자하면 무조건 FR시험을 패스할 수 있도록 도와드립니다.

PDF , Testing Engine , Online Test Engine 세가지 버전

FR덤프는 PDF버전 , Testing Engine버전 , Online Test Engine 버전 세가지 버전으로 되어있습니다. FR덤프의 세가지 버전중 한가지 버전만 구매하셔도 되고 세가지 버전을 패키지로 구매하셔도 됩니다. FR덤프의 PDF버전은 출력가능하고 Testing Engine버전은 CPA FR시험환경을 체험해보실수 있습니다. Online Test Engine 버전은 APP로서 휴대폰으로도 간편하게 사용할수 있습니다. 고객님께서 원하시는 버전을 선택하여 구매하시면 됩니다.

24시간 온라인상담과 메일상담 제공

고객님께 퍼펙트한 FR덤프구매 서비스를 제공해드리기 위해 저희는 24시간 한국어 상담서비스를 제공하도록 최선을 다하고 있습니다. 주말이나 명절이나 모든 시간에 될수 있는한 메일을 확인하고 가장 빠른 시간내에 답장드리기에 FR덤프에 관하여 궁금한 점이 있으시면 메일로 문의하시면 됩니다. 혹시나 답장이 늦더라도 주문하시면 FR덤프는 시스템 자동으로 바로 발송되기에 안심하시고 결제하셔도 됩니다.저희 FR덤프는 가장 최신버전이기에 FR시험적중율이 높습니다.

결제후 1분내에 시스템 자동으로 발송

FR덤프를 구매페이지의 구매절차대로 결제하시면 시스템 자동으로 덤프가 고객님 구매시 등록한 메일주소로 발송됩니다. FR덤프는 파일이 아닌 다운로드링크 형태로 발송되는데 링크를 클릭하셔서 다운 받으시면 됩니다.

최신 Certified Public Accountant FR 무료샘플문제:

1. The consolidated financial statements of Paulo plc for the year ended 31 March 2013 showed the following.
Non-controlling interest in the consolidated statement of financial position at 31 March 2013 was $6 million ($3.6 million at 31 March 2012). Non-controlling interest in the consolidated income statement for the year ended 31 March 2013 was $2 million.
During the year ended 31 March 2013, the group acquired a new 75% subsidiary whose net assets at the date of acquisition were $6.4 million. On 31 March 2013, the group revalued all its properties and the non-controlling interest in the revaluation surplus was $1.5 million. There were no dividends payable to non-controlling shareholders at the beginning or end of the year.
In accordance with IAS 7 Statement of Cash Flows, what was the dividend paid to non-controlling shareholders that will be shown in the consolidated statement of cash flows of Paulo plc for the year ended 31 March 2013?

A) $2.7 million
B) $7.5 million
C) $4.5 million
D) $1.2 million

2. The requirements of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
result in the separation of the financial position and financial performance of those activities which will continue into the future from those which will not. This provides a clearer base for projections into the future than if the position and performance of both types of activity were merely amalgamated.
Which of the following qualitative characteristics has been reflected in the formulation of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations?

A) Comparability
B) Understandability
C) Reliability
D) Relevance

3. Parrot Ltd had the following balances in its accounts at 30 April 2006 and 30 April 2007.
30 April 200630 April 2007 $$ Cash in hand1,0001,100 Bank overdraft41,627Cash at bank-21,932 Long term bank loan50,00025,000
In accordance with IAS 7 Statement of Cash Flows, what amount should be shown under net change in cash and cash equivalents in the company's statement of cash flows for the year ended 30 April 2007?

A) $20,295 decrease
B) $63,559 increase
C) $16,695 decrease
D) $63,659 increase

4. On 1 January 2012, Viceroy Co entered into a finance lease agreement to obtain a machine which would have cost $166,000 if it had been purchased outright. The machine has a useful life of five years, and the lease period is six years. At the end of the lease period, the machine will be returned to thelesser. As well as requiring a final payment, the terms of the lease are:
Initial rental$8,000
Monthly rentals, payable in arrears60 x $3,200
Interest rate implicit in lease8% per annum
Viceroy has a 31 December year end, and provides for depreciation on machinery on the straight-line basis.
How much should be charged in the statement of profit or loss for the year to 31 December 2012 as a result of the lease agreement?

A) $40,307
B) $40,947
C) $45,840
D) $46,480

5. Relied Ltd owns a factory with an opening carrying value of $60m. At 1 January 2012 the directors decided to sell the property, but have continued to use the factory for manufacturing during the year. As they have made no positive moves towards disposal, they are well aware that the property is not held for sale.
They wish to classify the building as an investment property and recognise a loss of $10m in the income statement based on a market value at 31 December 2012 of $50m. It is estimated that the factory has a remaining life of 20 years and the estimated cost to sells would be $50,000. Relied Ltd applies the cost model to their other factories.
How should be the factoryrecognizedin the statement of Relied Ltd?

A) Fair value model should be applied with a loss of $10mrecognizedin the statement of other comprehensive income and $50m in the statement of financial position as at 31 December 2012.
B) Cost model should be applied with a $10m reduction in the revaluation reserve and $57mrecognizedin the statement of financial position as at 31 December 2012.
C) Recognizedunder IAS 16 with a depreciation charge of $3m in the statement of profit or loss and $57m in the statement of financial position as at 31 December 2012.
D) Recognizedunder IFRS 5 property held for sale with $49.95m in the statement of financial position and a charge of $10.05m in the statement of profit or loss for the year ended 31 December 2012.

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