CPA Certified Public Accountant FR

발달한 네트웨크 시대에 인터넷에 검색하면 수많은 FR 덤프자료가 검색되어 어느 자료로 시험준비를 해야할지 많이 망설이게 될것입니다. 경험이 풍부한 IT전문가들이 연구제작해낸 Financial Reporting덤프는 CPA시험패스율이 100%에 가까워 FR시험의 첫번째 도전에서 한방에 시험패스하도록 도와드립니다. FR덤프는 FR 시험문제의 모든 시험문제를 커버하고 있어 Financial Reporting덤프에 있는 내용만 공부하시면 아무런 걱정없이 FR시험에 도전할수 있습니다.

구매전 덤프 샘플문제로 덤프품질 체크

FR덤프에 믿음이 생기지 않는다면 해당 과목 구매사이트에서 Financial Reporting덤프 무료 샘플문제를 다운받아 FR덤프품질을 체크해보실수 있습니다. 샘플문제는 CPA덤프의 일부분 문제로서 5~10문항이 수록되어 있습니다. PDF , Testing Engine , Online Test Engine 세가지 버전 모두 무료샘플이 준비되어 있기에 원하시는 버전으로 체험해보시고 구매결정하셔도 됩니다.

1년무료 업데이트서비스

FR덤프구매일로부터 1년내에 고객님께서 구매하신 덤프가 업데이트된다면 저희 시스템자동으로 구매기록을 확인하여 가장 최신버전 Financial Reporting덤프를 고객님 메일로 발송해드립니다. 업데이트될때마다 FR최신버전을 무료로 제공해드리기에 고객님께서 구매하신 FR자료가 항상 최신버전이도록 유지해드립니다. 만약 CPA시험에서 불합격 받으신다면 덤프비용을 환불해드립니다. Financial Reporting덤프비용 환불후 업데이트서비스는 종료됩니다.

풍부한 할인혜택

고객님께서 더욱 편하게 저희한테 다가올수 있도록 저렴한 가격에 할인코드까지 드립니다. FR덤프샘플문제를 다운받으시면 시스템 자동으로 할인코드가 담긴 메일이 고객님 메일주소에 발송됩니다. FR덤프결제시 할인코드 입력창에 Financial Reporting할인코드를 입력하시고 적용하시면 가장 낮은 가격에 덤프를 구매할수 있습니다.

지난 몇년동안 IT산업의 지속적인 발전과 성장을 통해 FR시험은 IT인증시험중의 이정표로 되어 많은 인기를 누리고 있습니다. IT인증시험을 Financial Reporting덤프로 준비해야만 하는 이유는 FR덤프는 IT업계 전문가들이 실제 FR시험문제를 연구하여 시험문제에 대비하여 예상문제를 제작했다는 점에 있습니다. 자기에 맞는 현명한 학습자료 선택은 성공의 지름길을 내딛는 첫발입니다. 퍼펙트한 자료만이 FR최신시험에서 성공할수 있는 조건입니다.

CPA FR 시험 요강 주제:

최신 Certified Public Accountant FR 무료샘플문제

1. Back plc has one associated company, Beyond Ltd, in which Back plc holds 40% of the issued 100,000 $1 ordinary shares. The financial controller of Back plc is unsure how the following transactions should be reflected in the consolidated statement of cash flows and has asked you to confirm the overall impact.
1)In the previous accounting period, Back plc had made a cash advance of $100,000 to Beyond Ltd. During the current accounting period, Beyond Ltd repaid $30,000 of this cash advance.
2)During the current accounting period, Beyond Ltd sold an item of property, plant and machinery at its carrying amount for $20,000 cash.
3)During the current accounting period, Beyond Ltd paid a dividend of 20c per share.
In accordance with IAS 7 Statement of Cash Flows, what is the impact of the above cash transactions on Back plc's consolidated statement of cash flows for the current accounting period?

A) Cash from sale of associate's plant $20,000; dividend paid by associate $20,000
B) Cash from repayment of cash advance from associate $30,000; cash from sale of associate's plant $20,000
C) Cash from repayment of cash advance from associate $30,000; dividend received from associate $8,000
D) Dividend received from associate $8,000

2. 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) $109,000
B) $111,000
C) $106,000
D) $56,000

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

4. According to IAS 1 Presentation of Financial Statements, which of the following statements is / are correct?
(i)The accounting policies adopted by a company must be disclosed in the notes to the financial statements
(ii)Inappropriate accounting policies can be rectified by disclosure of the policies used or by the inclusion of explanatory material
(iii)
Companies may choose to prepare their financial statements (except for the statement of cash flows) on either the accrual basis or the cash basis

A) (i) only
B) (i), (ii) and (iii)
C) (i) and (ii) only
D) (ii) and (iii) only

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

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