CPA Certified Public Accountant FR

Certified Public Accountant FR덤프에 관하여

이와 같은 피타는 노력으로 만들어진 FR 덤프는 이미 많은 분들을 도와FR시험을 패스하여 자격증을 손에 넣게 해드렸습니다. 때문에 저희 Itcertkr에서 출시한 시험자료에 신심을 갖고 저희FR 덤프자료가 최고라는것을 잊지 말아주세요.

FR 덤프는 100% 통과율을 자랑하고 있어 시험패스는 더는 어려운 일이 아닙니다. 시험에서 불합격받을시 불합격성적표와 주문번호를 보내오시면 덤프비용을 환불해드립니다.

FR 시험을 패스하여 자격증을 취득하고 싶은 분들은 저희 덤프를 저렴한 가격에 주문하여 알맞춤 시험대비를 해보세요. 원하는 멋진 결과를 안겨드릴것을 약속드립니다.

Itcertkr의 영원히 변치않는 취지는 될수있는 한 해드릴수 있는데까지 FR시험응시자 분들께 편리를 가져다 드리는것입니다. 믿을수 없다면 저희 사이트에서 샘플을 다운받아 보세요.

FR 시험에 응시하고 싶으신가요? FR 시험을 패스하여 자격증을 취득하고 싶으신가요? 응시자분들은 더이상 자기 홀로 시험자료를 정리할 필요가 없습니다. 저희 회사에서 출시한FR 문제집을 이용하시면 시험에서 성공할수 있습니다.

Itcertkr 덤프제공사이트의 업계에서의 권위성

IT 업계의 선두자로서 저희 Itcertkr의 목표는 CPA FR인증시험에 참가하는 모든 분들께 덤프를 제공해드려 덤프만 있으면 한방에 쉽게 시험패스할수 있도록 도와드리는것입니다.

저희는 시간이 지날수록 쌓이는 경험과 노하우로 it자격증시험 응시자분들을 지원하고 있습니다.Itcertkr의 엘리트들은 모든 최선을 다하여 근년래 출제된CPA FR 시험문제의 출제경향을 분석하고 정리하여 가장 적중율 높은 FR시험대비자료를 제작하였습니다.

CPA FR 시험 요강 주제:

최신 Certified Public Accountant FR 무료샘플문제

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

2. Sin plc is considering purchasing Lam Ltd, a subsidiary company of Jim Co. The result of such decision from the directors of Sin plc was because Lam Ltd produces a technically advanced computer microchip but unfortunately neither Lam Ltd nor Jim Co was successful. However, the director of marketing, Mr. Schulze Kidder, presented some factual areas in the board meeting and requested for further investigation before any final decisions are made. The areas are:
(i)The terms of trading between the entities to assess how much of the subsidiary's trade is recurring and whether it is on fair market terms.
(ii)The existence of debt between the parties.
(iii)The level of dividends payable as the subsidiary may have paid large dividends to the parent which may not be sustainable post sale.
Which of the above area(s) is / are not relevant when considering purchase of a subsidiary company like Lam Ltd?

A) (i) and (ii) only
B) (ii) only
C) All are relevant in purchasing a subsidiary
D) (i), (ii) and (iii)

3. In 2012 Fiona Co had a basic EPS of 105c based on earnings of $105,000 and 100,000 ordinary $1 shares. It also had in issue $40,000 15% Convertible Loan Stock which is convertible in two years' at the rate of 4 ordinary shares for every $5 of stock. The rate of tax is 30%. In 2012 gross profit of $200,000 and expenses of $50,000 were recorded, including interest payable of $6,000.
What is the dilution in earnings?

A) 25.5c
B) 22.3c
C) 28.6c
D) 82.7c

4. The finance director of ENT Ltd has calculated that the corporation tax liability on the profits for the year to 31 December 2012 is $392,000. The provision reported on the balance sheet at 31 December 2011 was $372,000. When the liability was agreed, there was an over-provision of $36,000. The required payment was made in August 2012.
What amount should be reported in ENT Ltd's Cash Flow Statement for the year to 31 December 2012 for corporation tax?

A) $336,000
B) $408,000
C) $356,000
D) $428,000

5. Tradus buys a non-current asset on three months credit on 15 December 2012 for 90,000 Roubles. Rates are as follows:
DateRate
15 December 2012$1:10 Roubles
31 December 2012$1:9 Roubles
What are the journal entries to record the transaction at year end?

A) DrReceivable$1,000 CrRetained earnings$1,000
B) DrIncome statement$1,000 CrPayable$1,000
C) DrPayable$1,000 CrIncome statement$1,000
D) DrRetained earnings$1,000 CrIncome statement$1,000

질문과 대답: