我々FR合格内容問題集を利用し、試験に参加しましょう。試験に成功したら、あなたの知識と能力を証明することができます。あなたはこれらのFR合格内容資格認定を持つ人々の一員になれると、いい仕事を探させます。 そして、FR合格内容試験参考書の問題は本当の試験問題とだいたい同じことであるとわかります。FR合格内容試験参考書があれば,ほかの試験参考書を勉強する必要がないです。 あなたはまだ躊躇しているなら、NewValidDumpsのFR合格内容問題集デモを参考しましょ。
Certified Public Accountant FR合格内容 - Financial Reporting しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。 我々は受験生の皆様により高いスピードを持っているかつ効率的なサービスを提供することにずっと力を尽くしていますから、あなたが貴重な時間を節約することに助けを差し上げます。NewValidDumps CPAのFR 模擬問題試験問題集はあなたに問題と解答に含まれている大量なテストガイドを提供しています。
NewValidDumpsが提供したCPAのFR合格内容「Financial Reporting」試験問題と解答が真実の試験の練習問題と解答は最高の相似性があり、一年の無料オンラインの更新のサービスがあり、100%のパス率を保証して、もし試験に合格しないと、弊社は全額で返金いたします。
NewValidDumpsのCPAのFR合格内容試験トレーニング資料はインターネットでの全てのトレーニング資料のリーダーです。NewValidDumpsはあなたが首尾よく試験に合格することを助けるだけでなく、あなたの知識と技能を向上させることもできます。あなたが自分のキャリアでの異なる条件で自身の利点を発揮することを助けられます。
NewValidDumpsの商品は100%の合格率を保証いたします。NewValidDumpsはITに対応性研究続けて、高品質で低価格な問題集が開発いたしました。
QUESTION NO: 1
Which of the following items would appear in the reconciliation of profit before tax to cash generated from operations in a statement of cash flows prepared in accordance withIAS 7 Statement of Cash Flows?
(i)Increase in provision for warranty costs
(ii)Decrease in income tax payable
(iii) Depreciation charge
(iv)
Dividends paid
A.(i) and (ii)
B.(i) and (iii)
C.(ii) and (iii)
D.(ii) and (iv)
Answer: B
QUESTION NO: 2
Bony plc purchased equipment on 1 April 2010 for $100,000. The equipment was depreciated using the reducing balance method at 25% per annum.
Bony plc prepares accounts to 31 March annually. Depreciation was charged up to and including 31
March 2012. At that date, the recoverable amount of this equipment was $42,000.
According to IAS 36 Impairment of Assets, what was the impairment loss on this equipment calculated on 31 March 2012?
A. Nil
B. $8,000
C. $14,250
D. $25,000
Answer: C
QUESTION NO: 3
On 30 September 2012 the directors of Diego pIc decided to sell the company's services division and the division was classified as held for sale.
The sale is expected to be completed, along with the sales of related assets, in early December 2012.
One item of plant within this division had originally cost $30,000 and had a carrying amount of
$15,000 on 1 November 2011.
Diego plc will carry on using this plant until it is sold. Diego pIc has a year end of 31 October and depreciates all plant on a monthly straight-line basis using a monthly rate of 1%.
In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, what amount will berecognizedin the statement of financial position of Diego pIc as at 31 October 2012 in respect of this plant?
A. $11,400 in non-current assets held for sale
B. $11,400 in current assets
C. $11,700 in non-current assets held for sale
D. $11,700 in non-current assets
Answer: C
QUESTION NO: 4
According to the IASB's Conceptual Framework for Financial Reporting, which one of the following statements represents the underlying assumption relating to financial statements?
A. The accounts have been prepared on an accrual basis
B. Users are assumed to have sufficient knowledge to be able to understand the financial statements
C. The accounting policies used have been disclosed
D. The business is expected to continue in operation for the foreseeable future
Answer: D
QUESTION NO: 5
Ant plc purchased 80% of Pillar Ltd's ordinary shares on 1 July 2010 for $2,360,000 when the fair value of Corfu Ltd's net assets was $2,240,000.
As at 30 June 2012 Ant plc hadrecognizedimpairments in respect of goodwill arising on the acquisition of Pillar Ltd amounting to $100,000.
On 30 June 2013, Ant plc sold all its shares in Pillar Ltd for $3,600,000. The net assets of Pillar Ltd were $3,310,000 at the date of disposal.
What is the profit on disposal of the shares in Pillar Ltd which should be included in the consolidated income statement of Ant plc for the year ended 30 June 2013?
A. $384,000
B. $484,000
C. $952,000
D. $270,000
Answer: B
また、NewValidDumpsのCPAのPRINCE2 PRINCE2-Foundation試験トレーニング資料が信頼できるのは多くの受験生に証明されたものです。 NewValidDumpsのCPAのISTQB ISTQB-CTFL認証試験の問題集はソフトウェアベンダーがオーソライズした製品で、カバー率が高くて、あなたの大量の時間とエネルギーを節約できます。 IT認定試験の中でどんな試験を受けても、NewValidDumpsのVMware 2V0-41.23-JPN試験参考資料はあなたに大きなヘルプを与えることができます。 Salesforce Advanced-Administrator-JPN - 我々は低い価格と高品質の模擬問題で受験生の皆様に捧げています。 その中で、HP HPE7-A03認定試験は最も重要な一つです。
Updated: May 26, 2022