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如果你購買了我們的 Financial Reporting 考題，那麼你就獲得了一年免費更新的服務。當 Financial Reporting 考題被更新時，我們會馬上將最新版的資料發送到你的郵箱。你也可以隨時要求我們為你提供最新版的 Financial Reporting 考題。如果你想瞭解最新的 Financial Reporting 考試試題，即使你已經成功通過考試，我們也會為你免費更新 Financial Reporting 考試考題。

Financial Reporting考題由資深的IT專家團隊研究出來的結果

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最新的 Certified Public Accountant FR 免費考試真題:

1. NORMAN plc has one subsidiary. On 1 January 2012 NORMAN plc purchased 30% of the ordinary share capital of SEA Ltd for $12 million. Thesummarizedstatement of financial position of SEA Ltd as at 31 December 2012 was as follows.
$m
Net asset (at carrying amount)30
Ordinary share capital ($1 share)10
Retained earnings 1 January 201215
Net profit for the year ended 31 December 20125
At 1 January 2012 the fair value of the net assets of SEA Ltd was $5 million greater than their carrying amount. The difference, which has not been recorded in SEA Ltd's books, relates to land which is still owned by SEA Ltd at 31 December 2012.
At what amount should the investment in SEA Ltd be included in NORMAN plc's consolidated statement of financial position as at 31 December 2012?

A) $17 million
B) $13.5 million
C) $12 million
D) $9 million

2. Jamal Co buys some goods from SA of France on 30 September (year end is 31 December). The invoice value is EUR40,000 and is due for settlement in equalinstallmentson 30 November and 31 January. The exchange rate moved as follows:
EUR = $1 30-Sep1.60 30-Nov1.80 31-Dec1.90 31-Jan1.85
What are the total exchange gains / (losses) that will be included in the operating profit of Jamal Co for the year ended 31 December 2012?

A) A gain of $1,389
B) A gain of $3,078
C) A gain of $3,363
D) A loss of $1,689

3. Wayne plc acquired 75% of Bruce Ltd during the year to 30.6.13 by issuing 200,000 of its own shares and paying the balance in cash. Wayne plc shares were trading at $1.25 at the date of the acquisition. At acquisition Bruce Ltd had net assets of $360,000 including cash and cash equivalents of $24,000. All of Bruce Ltd's assets and liabilities were recorded at fair value except for a property which had a fair value $100,000 in excess of its carrying amount. Goodwill arising on the acquisition was $50,000. You are preparing the note to the consolidated statement of cash flows of Wayne plc for the year ended 30.6.13 showing the effects of the acquisition of Bruce Ltd.
What will be the net cash outflow shown by the note?

A) $94,000
B) $121,000
C) $119,000
D) $145,000

4. According to the IASB's Conceptual Framework for Financial Reporting, which of the following does an entity's income statement, statement of financial position and statement of cash flows primarily measure?
Income statement Statement ofStatement of financial position cash flows

A) Financial performanceFinancial position Financial adaptability
B) Financial adaptability Financial position Financial position
C) Financial performanceFinancial adaptability Financial position
D) Financial position Financial performance Financial adaptability

5. Parrot Ltd had the following balances in its accounts at 30 April 2006 and 30 April 2007.
30 April 200630 April 2007 $$ Cash in hand1,0001,100 Bank overdraft41,627Cash at bank-21,932 Long term bank loan50,00025,000
In accordance with IAS 7 Statement of Cash Flows, what amount should be shown under net change in cash and cash equivalents in the company's statement of cash flows for the year ended 30 April 2007?

A) $16,695 decrease
B) $20,295 decrease
C) $63,559 increase
D) $63,659 increase

問題與答案：