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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. 2,000 share options granted to each of 3 directors on 1 January 2010 subject to them being still employed as at 31 December 2012, the date of vesting.
The fair value of each option on 1 January 2010 was $10.
Options will vest when the share prices reach $14.
The share price as at 31 December 2010 was $8 and is not anticipated to rise in the next two years and only 2 directors will still be with the company as at 31 December 2012.
What is the appropriate treatment for share options in the financial statement for the year ended 31 December 2010?

A) Cost and equity balance in financial statement at 31 December 2012 is $18,667
B) Cost and equity balance in financial statement at 31 December 2012 is $30,000
C) Cost and equity balance in financial statement at 31 December 2012 is $13,333
D) Cost and equity balance in financial statement at 31 December 2012 is $20,000

2. Julie plc has one associated company, Andrew Ltd, in which Julie plc holds 40% of the issued 100,000 $1 ordinary shares. The financial controller of Julie 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, Julie plc had made a cash advance of $100,000 to Andrew Ltd. During the current accounting period, Andrew Ltd repaid $30,000 of this cash advance.
(2)
During the current accounting period, Andrew Ltd sold an item of property, plant and machinery at its carrying amount for $20,000 cash.
(3)
During the current accounting period, Andrew 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 Julie 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) Dividend received from associate $8,000
C) Cash from repayment of cash advance from associate $30,000; cash from sale of associate's plant $20,000
D) Cash from repayment of cash advance from associate $30,000; dividend received from associate $8,000

3. 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

4. For the year ended 31 December 2012, the board of directors of USP Inc. is considering the treatment of the following issues in their financial statements.
(i)On 1 March 2013 one of the machine used for manufacturing trading goods met the criteria to classify as held for sale. The carrying amount of the machine at 31 December was $50,000 and its fair value was $52,000. Costs to sell would amount to $4,600.
(ii)On 15 April 2013, USP Inc. settled a court case with a former employee, paying him $30,000. At the reporting date, the financial statement included a provision of $20,000 in respect of this case.
The financial statements were approved on 30 April 2013.
How should the issues above be dealt with?

A) (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
B) (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Non-adjusting event. Provision should be unadjusted. A charge of $10,000 to profits should be made in the following year end financial statements.
C) (i) Adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
D) (i) Non-adjusting event. Classified as a non-current asset held at its carrying value of $50,000 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.

5. Harriet Ltd has proposed the following changes to its current accounting practices to be used in its next financial statements.
(i)Motor vehicles have always been depreciated on a straight-line basis. The company has now decided to change to the reducing balance basis as it now believes that this better reflects the consumption of economic benefits.
(ii)In preparing its statement of comprehensive income, Harriet Ltd has previously classified depreciation on motor vehicles as administrative expenses. These depreciation charges are now to be classified under cost of sales as the company now believes that this gives a more reliable and relevant presentation.
According to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors which, if any, of these changes represent a change in accounting policy?

A) (ii) only
B) Both of the above
C) Neither of the above
D) (i) only

質問と回答：