ExamPassdump에서 발췌한 FR최신버전덤프는 전문적인 IT인사들이 연구정리한 FR최신시험에 대비한 공부자료입니다. FR덤프에 있는 문제만 이해하고 공부하신다면 FR시험을 한방에 패스하여 자격증을 쉽게 취득할수 있을것입니다.

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FR시험을 어떻게 패스할가 고민 그만하시고 FR덤프를 데려가 주세요.가격이 착한데 비해 너무나 훌륭한 덤프품질과 높은 적중율, ExamPassdump가 아닌 다른곳에서 찾아볼수 없는 혜택입니다. FR시험은 IT인증시험중 아주 인기있는 시험입니다. 여러분이 FR 시험을 한방에 패스하도록 실제시험문제에 대비한 FR 덤프를 발췌하여 저렴한 가격에 제공해드립니다.

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최신 Certified Public Accountant FR 무료샘플문제:

1. The aim of IAS 7 is to provide information to users of financial statements about the entity's ability to generate cash and cash equivalents, as well as indicating the cash needs of the entity.
Which one of the following statements gives the best definition of cash equivalents as set out in IAS 7 Statement of Cash Flows?

A) Cash equivalents are readily disposable investments
B) Cash equivalents are cash, overdrafts, short-term deposits, options and other financial instruments and equities traded in an active market
C) Cash equivalents are investments which are traded in an active market
D) Cash equivalents are short-term highly liquid investments subject to insignificant risks of change in value

2. Sarah plc has owned 100% of the ordinary share capital of Ulysses Ltd and Wally Ltd for many years. Ulysses Ltd operates in a country in Central Africa. In June 2013, civil war broke out in this country. Essential services have been severely disrupted and it has been impossible to communicate with local personnel for several months. This situation is unlikely to be resolved inthe near future. Wally Ltd is an insurance company. The rest of the group extracts and processes mineral ores.
In accordance with IAS 27 Consolidated and Separate Financial Statements and IFRS 3 Business Combinations which of these companies must be consolidated by Sarah plc at 31 December 2013?

A) Ulysses Ltd only
B) Wally Ltd only
C) Both Ulysses Ltd and Wally Ltd
D) Neither Ulysses Ltd nor Wally Ltd

3. Roland Ltd has loan of 6% redeemable preference shares in issue. They are redeemable on 31 December 2012. In accordance with IAS 32 Financial Instruments: Presentation, where are these to be disclosed in the statement of financial position as at 31 December 2012?

A) Non-current liabilities
B) Non-current assets
C) Equity
D) Current liabilities

4. On 1 January 2012, Viceroy Co entered into a finance lease agreement to obtain a machine which would have cost $166,000 if it had been purchased outright. The machine has a useful life of five years, and the lease period is six years. At the end of the lease period, the machine will be returned to thelesser. As well as requiring a final payment, the terms of the lease are:
Initial rental$8,000
Monthly rentals, payable in arrears60 x $3,200
Interest rate implicit in lease8% per annum
Viceroy has a 31 December year end, and provides for depreciation on machinery on the straight-line basis.
How much should be charged in the statement of profit or loss for the year to 31 December 2012 as a result of the lease agreement?

A) $45,840
B) $46,480
C) $40,947
D) $40,307

5. Wolf plc acquired 80,000 $1 ordinary shares in Fox plc on 1 April 20X5 at a cost of $77,000. Fox plc's retained earnings at that date were $50,000 and its issued ordinary share capital was $100,000.
What is the amount of the gain on a bargain purchase arising on the acquisition?

A) $73,000
B) $35,000
C) $63,000
D) $43,000

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