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CPA FR 問題集

試験コード：FR

試験名称：Financial Reporting

最近更新時間：2025-04-18

問題と解答：全80問

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質問 1：
Gale plc has a number of subsidiary companies. On 1 January 2008 Gale plc acquired 30% of the 10,000 $1 ordinary shares of GCM Ltd for $14,000. The balance on GCM Ltd's retained earnings on that date was $30,000. Gale plc exerts significant influence over GCM Ltd. The statement of financial position of GCM Ltd at 31 December 2012 is as follows.
$
Total assets68,000
Ordinary share capital10,000
Retained earnings38,000
Liabilities20,000
Total equity and liabilities68,000
At 31 December 2012 Gale plc had identified an impairment loss of $800 in the value of its investment in GCM Ltd.
At what value will the investment in GCM Ltd be shown in the consolidated statement of financial position of Gale plc as at 31 December 2012?
A. $20,400
B. $14,400
C. $15,600
D. $16,400
正解：C

質問 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
正解：C

質問 3：
Robert plc, which has many subsidiaries, acquired 90% of the ordinary shares of Newey Ltd in 2008. On 31 December 2011 Newey Ltd's net assets amounted to $300,000. On 30 September 2012 Robert plc sold all of its shares in Newey Ltd. Newey Ltd's profit for the year to 31 December 2012 was $60,000, which accrued evenly over that year.
What amount will appear as a deduction from the non-controlling interest column in Robert plc's consolidated statement of changes in equity for the year ended 31 December 2012 in respect of Newey Ltd?
A. $34,500
B. $4,500
C. $36,000
D. $30,000
正解：A

質問 4：
Measurement of the elements of financial position is the process of determining the monetary amounts at which the elements of the financial statements are to berecognizedand carried in the statement of financial position and statement of comprehensive income. There are number of basis of measurement that companies use in preparing financial statements.
Which of the following best explains the 'current cost accounting'?
A. The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal.
B. The amount of cash or cash equivalents that would have to be paid if an equivalent asset was acquired currently.
C. Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition.
D. The amount of cash or cash equivalents that was paid if an equivalent asset was acquired currently.
正解：D

質問 5：
Jerry Co has a defined benefit plan. At the financial year end, the plan has the following values:
$m Fair value of plan assets65 Present value of pension obligation52.5 Cumulative unrecognizedactuarial losses2 Present value of refunds from the plan and reductions in future contributions11.5
What is the value of the pension in the statement of financial position?
A. $(12.5)m
B. $10.5m
C. $(14.5)m
D. $(10.5)m
正解：C

質問 6：
Veronica plc prepares its financial statements to 31 December. During 2012 Veronica plc made sales of $850,000 and incurred costs of $610,500. At the beginning of 2012 customers owed
$125,500 and at the end of the year they owed $135,400. At the beginning of 2012 Veronica plc owed $45,500 to its suppliers and employees and at the end of the year it owed $35,700.
During 2012 Veronica plc received interest of $14,500 and paid interest of $500.
In accordance with IAS 7 Statement of Cash Flows, what was Veronica plc's net cash from operating activities under the direct method for the year ended 31 December 2012?
A. $233,800
B. $258,700
C. $219,800
D. $219,300
正解：D

質問 7：
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. $145,000
B. $119,000
C. $121,000
D. $94,000
正解：C

質問 8：
Roadrunner is a large motor-race track construction company. The finance director is working on the published accounts for the year ended 31 March 2013. The following cases have to be resolved before the accounts can befinalized.
(i)One of Roadrunner's customers using the tracks was injured during a race. The customer claims that the accident was Roadrunner's fault due to there being a cleft on track. Roadrunner's lawyers have advised that the customer has a very strong case, but will be unable to estimate the financial outcome until further medical evidence becomes available.
(ii)Roadrunner has recently expanded its overseas market building motor racing tracks in areas with no such activity. It is expected that the tracks will be abandoned in five years' time. At that point the tracks will need to be dismantled and the area restored to its original condition in accordance with current legislation. The estimated cost of restoration is expected to be $4 million. The cost of capital of the company is 10%.
Which of the following options is correct in relation to the above two facts in respect of Roadrunner?
A. (i) A liability for the future costs should berecognizedimmediately;
(ii)
Should be treated as contingent liability
B. (i) A provision should be made;
(ii)
Should be treated as contingent liability
C. (i) A liability for the future costs should berecognizedimmediately;
(ii)
Should be treated as a contingent liability and disclosed in note to the financial statements
D. (i) Should be treated as a contingent liability and disclosed in a note to the financial statements;
(ii)
A liability for the future costs should berecognizedimmediately
正解：D

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CPA Financial Reporting 認定 FR 試験問題:

1. Gene Ltd has the following assets and liabilities at 31 December 2005.
Note$ Fixtures and fittings at carrying amount(1)10,000 Receivables(2)8,000 Cash and cash equivalents1,000 Payable(5,000) 14,000
Notes
(1)
The fixtures and fittings have been held for three years and had an estimated useful life of six years. If the fixtures and fittings were to be sold on 31 December 2005 they would realise $14,000
(2)
If Gene Ltd was to cease trading it is estimated that an allowance against receivables of $500 would need to be made
At what amount would the net assets be stated in the statement of financial position of Gene Ltd at 31 December 2005 under the breakup basis?

A) $14,000
B) $17,500
C) $15,000
D) $13,500

2. For the year ended 31 December 2012, the board of directors of USP Inc. is considering the treatment of the following issues in their financial statements.
(i)On 1 March 2013 one of the machine used for manufacturing trading goods met the criteria to classify as held for sale. The carrying amount of the machine at 31 December was $50,000 and its fair value was $52,000. Costs to sell would amount to $4,600.
(ii)On 15 April 2013, USP Inc. settled a court case with a former employee, paying him $30,000. At the reporting date, the financial statement included a provision of $20,000 in respect of this case.
The financial statements were approved on 30 April 2013.
How should the issues above be dealt with?

A) (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Non-adjusting event. Provision should be unadjusted. A charge of $10,000 to profits should be made in the following year end financial statements.
B) (i) Non-adjusting event. Classified as a non-current asset held at its carrying value of $50,000 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
C) (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
D) (i) Adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.

3. Rich Ltd has prepared draft financial statements for the year to 31 March 2013. On 5 June 2013, the accountant received a letter regarding an accident which had taken place on 14 March 2013. The accident had destroyed a machine with a net book value of $578,000. The company's insurance policy has an excess of $55,700. The accountant had taken this into consideration when drafting the accounts. The insurance company declined to pay the claim as they believed that the accident had been caused by negligence.
How should the information in the letter be reflected in the draft accounts?

A) A charge of $578,000 is required
B) A note should be included explaining the post balance sheet event
C) A charge of $522,300 is required
D) There will be no effect on the draft financial statements

4. Richard Ltd and McMagoo Inc. trades in shares and securities and are close rivals for many years. Richard Ltd accuses McMagoo Inc. of providing false information related to a particular PH plc's share; though Richard Ltd knows it is not true. McMagoo Inc. sues Richard Ltd. for defamation. Richard's and McMagoo Inc's lawyers agree that it is likely that McMagoo Inc. will win the case and receive damages of an amount of $1.5m. There is no possibility of the case being resolved before the financial statements are finished.
How the above litigation will be represented in the financial statements of both Richard Ltd and McMagoo Inc.?

A) Richard Ltd should have a contingent asset and should disclose in the financial statements. McMagoo Inc. should provide for $1.5m.
B) Richard Ltd should provide for $1.5m. McMagoo Inc. has a contingent asset and should disclose in the financial statements.
C) Richard Ltd should ignore as this is too remote. McMagoo Inc. has a contingent asset and should disclose in the financial statements.
D) Richard Ltd should provide for $1.5m. McMagoo Inc. should ignore as this is too remote.

5. Bony plc purchased equipment on 1 April 2010 for $100,000. The equipment was depreciated using the reducing balance method at 25% per annum.
Bony plc prepares accounts to 31 March annually. Depreciation was charged up to and including 31 March 2012. At that date, the recoverable amount of this equipment was $42,000.
According to IAS 36 Impairment of Assets, what was the impairment loss on this equipment calculated on 31 March 2012?

A) Nil
B) $8,000
C) $14,250
D) $25,000

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： B

質問 # 3
正解： C

質問 # 4
正解： B

質問 # 5
正解： C