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Mit unserer FR Zertifizierungstraining-Fragen brauchen Sie sich nicht mehr um die Misserfolg bei der Prüfung zu kümmern. Einerseits bietet unsere FR Studienmaterialien: Financial Reporting der Statistik zufolge die höchste Bestehensquote von nahezu 100%. Andererseits bieten wir Ihnen Geld-zurück-Garantie. Falls Sie mit den den Test CPA Financial Reporting nicht zügig abgelegt haben, erstatten wir alle Ihrer Ausgaben für unsere Produkte zurück. Wir stellen Ihnen ganz sicher, dass sich die Ausgaben der FR Trainingsmaterialien bestimmt lohnen. Wenn Sie das Geld andere FR Ressourcen Prüfung: Financial Reporting wechseln möchten, dann brauchen keine zusätzlichen Ausgaben.

In den letzten Jahren sind unsere FR Studienmaterialien: Financial Reporting immer beliebter bei den Prüfungskandidaten, weil immer mehr Leute mit Unterstützung von unseren FR Zertifizierungstraining-Fragen das wertvolle Zertifikat erwerbt haben. Die Tatsache wird dadurch beweist, dass unser FR Studienführer kann wirklich effizient den Kunden helfen, CPA Zertifizierung zu erlangen. Vielleicht möchten Sie unsere Produkte probieren aber haben noch Zweifel. Warum haben unsere FR Lernmaterialien: Financial Reporting so viele Prüfungskandidaten begünstigen? Die Gründe dafür liegen in folgenden Aspekten.

CPA FR Prüfungsthemen:

CPA Financial Reporting FR Prüfungsfragen mit Lösungen

1. 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) Neither of the above
C) Both of the above
D) (i) only

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

3. 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) 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.
B) 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.
C) 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.
D) 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.

4. On 1 July 2012 Verity Ltd entered into a finance lease agreement. The terms of the agreement provided for annual payments of $5,000 on 1 July each year. The asset had a fair value at the inception of the lease of $25,000. $750 of interest in relation to this agreement was paid and charged to the income statement in the year ended 30 June 2013.
In addition to the above transaction, on 1 October 2012 Verity Ltd purchased a machine for cash of $6,500.
In accordance with IAS 7 Statement of Cash Flows, how should the above transactions be reflected in Verity Ltd's statement of cash flows for the year ended 30 June 2013?

A) $6,500 as an investing outflow, $5,000 as a financing outflow
B) $10,750 as investing outflows, $750 as an operating outflow
C) $6,500 as an investing outflow, $4,250 as a financing outflow, $750 as an operating outflow
D) $31,500 as investing outflows

5. On 1 April 2012, Hunting plc acquired 70% of the ordinary shares of ICM Ltd. The following figures relate to the year ended 31 December 2012. Hunting plcICM Ltd $$ Revenue769,000600,000 Cost of sales568,500420,000 Gross profit200,500180,000
On 15 November 2012 ICM Ltd sold goods which cost it $5,000 to Hunting plc for $7,000. These goods were still held by Hunting plc at 31 December 2012.
What is the amount for gross profit in the consolidated income statement of Hunting plc for the year ended 31 December 2012?

A) $333,500
B) $335,500
C) $985,500
D) $983,500

Fragen und Antworten: