IT職員にとって、FR試験概要試験認定書はあなたの実力を証明できる重要なツールです。だから、CPA FR試験概要試験に合格する必要があります。それで、弊社の質高いFR試験概要試験資料を薦めさせてください。 ただ、社会に入るIT卒業生たちは自分能力の不足で、FR試験概要試験向けの仕事を探すのを悩んでいますか？それでは、弊社のCPAのFR試験概要練習問題を選んで実用能力を速く高め、自分を充実させます。その結果、自信になる自己は面接のときに、面接官のいろいろな質問を気軽に回答できて、順調にFR試験概要向けの会社に入ります。 私たちより、FR試験概要試験を知る人はいません。
それは NewValidDumpsのFR - Financial Reporting試験概要問題集には実際の試験に出題される可能性がある問題をすべて含んでいて、しかもあなたをよりよく問題を理解させるように詳しい解析を与えますから。 そうすれば、あなたは自分自身で問題集の品質が良いかどうかを確かめることができます。NewValidDumpsのFR 無料サンプル問題集は的中率が100％に達することができます。
CPAの認証資格は最近ますます人気になっていますね。国際的に認可された資格として、CPAの認定試験を受ける人も多くなっています。その中で、FR試験概要認定試験は最も重要な一つです。
NewValidDumpsのCPAのFR試験概要試験トレーニング資料はCPAのFR試験概要認定試験を準備するのリーダーです。NewValidDumpsの CPAのFR試験概要試験トレーニング資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。それは正確性が高くて、カバー率も広いです。あなたはNewValidDumpsの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。
NewValidDumpsを選んだら、成功を選ぶのに等しいです。どうやって安くて正確性の高いCPAのFR試験概要問題集を買いますか。
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
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Updated: May 26, 2022