我々はあなたのCPAのFR赤本合格率試験のための必要がある資料を提供いたします。あなたが商品を購入してから、あなたが試験に合格するまで弊社は力を尽くしてあなたを助けます。一年間のソフト無料更新も失敗して全額での返金も我々の誠のアフターサービスでございます。 我々のCPAのFR赤本合格率ソフトを利用してお客様の高通過率及び我々の技術の高いチームで、我々は自信を持って我々NewValidDumpsは専門的なのだと言えます。アフターサービスは会社を評価する重要な基準です。 あなたは復習資料に悩んでいるかもしれません。
我々NewValidDumpsはCPAのFR - Financial Reporting赤本合格率試験の最高の通過率を保証してCPAのFR - Financial Reporting赤本合格率ソフトの無料のデモと一年間の無料更新を承諾します。 我々NewValidDumpsはCPAのFR 試験勉強書試験問題集をリリースする以降、多くのお客様の好評を博したのは弊社にとって、大変な名誉なことです。また、我々はさらに認可を受けられるために、皆様の一切の要求を満足できて喜ぶ気持ちでずっと協力し、完備かつ精確のFR 試験勉強書試験問題集を開発するのに準備します。
弊社はFR赤本合格率問題集の英語版と日本語版をリリースしています。英語版と日本語版の内容は同じですけど、言語だけ違いがあります。それなので、FR赤本合格率に関する英語試験や日本語試験に参加する予定があるご客様は安心に問題集を購入できます。
数年以来の整理と分析によって開発されたFR赤本合格率問題集は権威的で全面的です。FR赤本合格率問題集を利用して試験に合格できます。この問題集の合格率は高いので、多くのお客様からFR赤本合格率問題集への好評をもらいました。FR赤本合格率問題集のカーバー率が高いので、勉強した問題は試験に出ることが多いです。だから、弊社の提供するFR赤本合格率問題集を暗記すれば、きっと試験に合格できます。
試験にパースする原因は我々問題集の全面的で最新版です。どのようにCPA FR赤本合格率試験に準備すると悩んでいますか。
QUESTION NO: 1
Rochester pIc has entered into a fixed price contract for the provision of services to Adele Ltd.
The contract commenced in September 2012 and will be completed in 2013.
The contract price is $2 million and costs are recoverable as incurred. At 31 December 2012,
Rochester plc's year ends, costs of $500,000 have been incurred.
The contract has been assessed as 30% complete; however, costs to complete cannot be estimated reliably.
In accordance with IAS 18 Revenue, how much revenue should be included in Rochester plc's statement of comprehensive income for the year ended 31 December 2012 in respect of this contract?
A. Nil
B. $500,000
C. $600,000
D. $2 million
Answer: B
QUESTION NO: 2
Consider the following statements:
(i)Some operating segments meet all the aggregation criteria.
(ii)Identified reportable segments account for 75 percent of the entity's revenue.
How these should be reported under IFRS 8 Operating Segments?
A. (i) Reportable segments to be disclosed provided that they meet the quantitative thresholds.
(ii)
Aggregate remaining segments into 'all other segments' category.
B.(i) Aggregate remaining segments into 'all other segments' category.
(ii)
Reportable segments to be disclosed provided that they meet the quantitative thresholds.
C.(i) This is not a reportable segment to be disclosed.
(ii)
Aggregate remaining segments into 'all other segments' category.
D.(i) Aggregate remaining segments into 'all other segments' category.
(ii)
This is not a reportable segment to be disclosed.
Answer: A
QUESTION NO: 3
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
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
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
Microsoft SC-200J - NewValidDumpsにたくさんのIT専門人士がいって、弊社の問題集に社会のITエリートが認定されて、弊社の問題集は試験の大幅カーバして、合格率が１００％にまで達します。 CPA Juniper JN0-223模擬問題集で実際の質問と正確の解答に疑問があれば、無料の練習問題集サンプルをダウンロードし、チェックしてください。 CPAのSalesforce ADX-201試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でNewValidDumpsは君の試験の問題を準備してしまいました。 Oracle 1z0-808 - 興味を持つお客様はCPA会社のウエブサイトから無料でデモをダウンロードできます。 Network Appliance NS0-528 - NewValidDumpsはあなたの夢に実現させるサイトでございます。
Updated: May 26, 2022