購買之前可享有免費試用 FR 考古題

在購買 CPA FR 認證考試培訓資料之前，你還可以下載免費的 FR 考古題樣本作為試用，這樣你就可以自己判斷 CPA FR 題庫資料是不是適合自己。在購買 CPA FR 考古題之前，你可以去本網站瞭解更多的資訊，更好地瞭解這個網站。您會發現這是當前考古題提供者中的佼佼者，我們的 CPA FR 題庫資源不斷被修訂和更新，具有很高的通過率。

我們正在盡最大努力為我們的廣大考生提供所有具備較高的速度和效率的服務，以節省你的寶貴時間，為你提供了大量的 CPA FR 考試指南，包括考題及答案。有些網站在互聯網為你提供的最新的 CPA FR 學習材料，而我們是唯一提供高品質的網站，為你提供優質的 CPA FR 培訓資料，在最新 CPA FR 學習資料和指導的幫助下，你可以第一次嘗試通過 CPA FR 考試。

100%保證通過第一次 FR 考試

CPA FR 考古題根據最新考試主題編訂，適合全球的考生使用，提高考生的通過率。幫助考生一次性順利通過 CPA FR 考試，否則將全額退費，這一舉動保證考生利益不受任何的損失，還會為你提供一年的免費更新服務。

CPA FR 題庫資料不僅可靠性強，而且服務也很好。我們的 CPA FR 題庫的命中率高達100%，可以保證每個使用過 FR 題庫的人都順利通過考試。當然，這也並不是說你就完全不用努力了。你需要做的就是，認真學習 CPA FR 題庫資料裏出現的所有問題。只有這樣，在 CPA FR 考試的時候你才可以輕鬆應對。

這是唯一能供給你們需求的全部的 CPA FR 認證考試相關資料的網站。利用我們提供的學習資料通過 FR 考試是不成問題的，而且你可以以很高的分數通過 CPA FR 考試得到相關認證。

由專家確定真實有效的 FR 考古題

我們提供給大家關於 CPA FR 認證考試的最新的題庫資料，CPA FR 題庫資料都是根據最新的認證考試研發出來的，可以告訴大家最新的與 FR 考試相關的消息。CPA FR 考試的大綱有什麼變化，以及 FR 考試中可能會出現的新題型，這些內容都包括在了資料中。所以，如果你想參加 CPA FR 考試，最好利用我們 CPA FR 題庫資料，因為只有這樣你才能更好地準備 FR 考試。

我們的題庫產品是由很多的資深IT專家利用他們的豐富的知識和經驗針對相關的 CPA FR 認證考試研究出來的。所以你要是參加 CPA FR 認證考試並且選擇我們的考古題，我們不僅可以保證為你提供一份覆蓋面很廣和品質很好的 CPA FR 考試資料，來讓您做好準備來面對這個非常專業的 FR 考試，而且還幫你順利通過 CPA FR 認證考試，拿到 Certified Public Accountant 證書。

購買後，立即下載 FR 題庫 (Financial Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

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

1. Back plc has one associated company, Beyond Ltd, in which Back plc holds 40% of the issued 100,000 $1 ordinary shares. The financial controller of Back 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, Back plc had made a cash advance of $100,000 to Beyond Ltd. During the current accounting period, Beyond Ltd repaid $30,000 of this cash advance.
2)During the current accounting period, Beyond Ltd sold an item of property, plant and machinery at its carrying amount for $20,000 cash.
3)During the current accounting period, Beyond 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 Back plc's consolidated statement of cash flows for the current accounting period?

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

2. An asset is recorded in S Co's books at its historical cost of $4,000. On 1 January 2012 P Co bought 80% of S Co's equity. Its directors attributed a fair value of $3,000 to the asset as at that date. It had been depreciated for two years out of an expected life of four years on the straight line basis. There was no expected residual value. On 30 June 2012 the asset was sold for $2,600.
What is the profit or loss on disposal of this asset to be recorded in P Co's consolidated accounts for the year ended 31 December 2012?

A) Profit on disposal for consolidation: $600
B) Loss on disposal for consolidation: $400
C) Profit on disposal for consolidation: $1,100
D) Profit on disposal for consolidation: $350

3. 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) $600,000
C) $500,000
D) $2 million

4. Manz-Fi Ltd is entitled to receive a government grant of $8m on the condition that it will set up a garment factory in an underdeveloped area. The building of the factory started on 1 January 2012 at a cost of $10m. It is expected to have a useful life of 50 years.
What are the amounts of current and non-current liability (to nearest $1,000) in respect of extracts from Manz-Fi Ltd's financial statements for the year ended 31 July 2012?
(Use the treatment of "Record grant separately as deferred income")

A) Current liability: $200,000; Non-current liability: $7,547,000
B) Current liability: $160,000; Non-current liability: $7,747,000
C) Current liability: $160,000; Non-current liability: $9,800,000
D) Current liability: $200,000; Non-current liability: $7,707,000

5. Kia Co produces cellular phone and first-in first-out (FIFO) method valuation is used for its inventories. At the start of January it had 500 units in inventory. These had cost $30 each. During January, the following transactions took place:
ReceiptsIssues
DateUnitsCost per unitDateUnits
5230$327640
15380$3417450
What is the value of Kia Co's inventory at the end of January?

A) $640
B) $600
C) $720
D) $680

問題與答案：