FRの無料問題集（80題）、FR認定試験参考書

CPA FR 問題集

試験コード：FR

試験名称：Financial Reporting

最近更新時間：2024-11-19

問題と解答：全80問

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質問 1：
The income statement of Haggle for the year to 30 November 2012 reported a profit before tax of $132,593, after charging depreciation of $8,742 and interest of $5,844.
The company does not hold any inventory, and no credit is granted to customers. The amount owed to suppliers at 30 November 2012 was $9,429 greater than the amount owed at 30 November 2011. During the year the taxation liability of $7,374 was paid. Neither any interest was owed at 30 November 2011, nor at 30 November 2012.
What amount should be reported as 'Net cash from operating activities' in the cash flow statement for the year to 30 November 2012?
A. $125,906
B. $150,764
C. $137,546
D. $143,390
正解：D

質問 2：
During the year ended 30 June 2013, Emily plc spent $300,000 on the development of a new range of garden machinery. In order to carry out this work, Emily plc purchased some highlyspecializedequipment on 1 July 2012 at a cost of $100,000. The equipment is expected to have a useful life of five years and is to be depreciated over that period by the straight-line method.
According to IAS 38 Intangible Assets, what is the maximum amount that Emily plc can carry forward as development expenditure as at 30 June 2013?
A. $300,000
B. $400,000
C. $100,000
D. $320,000
正解：D

質問 3：
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: $160,000; Non-current liability: $9,800,000
B. Current liability: $200,000; Non-current liability: $7,707,000
C. Current liability: $160,000; Non-current liability: $7,747,000
D. Current liability: $200,000; Non-current liability: $7,547,000
正解：C

質問 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. $46,480
B. $45,840
C. $40,307
D. $40,947
正解：B

質問 5：
The consolidated financial statements of Paulo plc for the year ended 31 March 2013 showed the following.
Non-controlling interest in the consolidated statement of financial position at 31 March 2013 was $6 million ($3.6 million at 31 March 2012). Non-controlling interest in the consolidated income statement for the year ended 31 March 2013 was $2 million.
During the year ended 31 March 2013, the group acquired a new 75% subsidiary whose net assets at the date of acquisition were $6.4 million. On 31 March 2013, the group revalued all its properties and the non-controlling interest in the revaluation surplus was $1.5 million. There were no dividends payable to non-controlling shareholders at the beginning or end of the year.
In accordance with IAS 7 Statement of Cash Flows, what was the dividend paid to non-controlling shareholders that will be shown in the consolidated statement of cash flows of Paulo plc for the year ended 31 March 2013?
A. $4.5 million
B. $2.7 million
C. $7.5 million
D. $1.2 million
正解：B

質問 6：
A conceptual framework is a statement of generally accepted theoretical principles which form the frame of reference for financial reporting.
Which of the following is NOT a disadvantage of conceptual framework?
A. Financial statements are used for variety of purposes.
B. Standards are developed on patchwork basis.
C. The task of preparation and implementation of standards.
D. Conceptual frameworks are developed for preparing financial statements that is intended for wide range of users.
正解：B

質問 7：
IAS 19 is intended to prescribe when the cost of employee benefits should berecognizedas a liability or an expense and the amount of the liability or expense that should berecognized.
Which of the following statements regarding IAS 19 is correct?
i)A liability should berecognizedwhen an employee has provided a service in exchange for benefits to be received by the employee at some time in the future.
ii)An expense should berecognizedwhen the entity enjoys the economic benefits from a service provided by an employee regardless of when the employee received or will receive the benefits from providing the service.
A. (i) is incorrect but (ii) is correct
B. (i) is correct but (ii) is incorrect
C. (i) and (ii) both are correct
D. (i) and (ii) both are incorrect
正解：C

質問 8：
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. $680
B. $720
C. $640
D. $600
正解：A

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CPA Financial Reporting 認定 FR 試験問題:

1. On 1 January 2012, Sigma Ltd purchased a non-current asset for cash of $100,000 and received a grant of $20,000 towards the cost of the asset. Sigma Ltd's accounting policy is to treat the grant as deferred income. The asset has a useful life of 5 years.
What will be the accounting entries to record the asset and the grant in the year ended 31 December 2012?

A) DebitCredit Non-current asset at 1 January 2012$100,000 Cash at 1 January 2012$20,000 Depreciation expense at 31 December 2012$20,000 Cash at 1 January 2012$100,000 Deferred income at 1 January 2012$20,000 Accumulated depreciation at 31 December 2012$20,000
B) DebitCredit Non-current asset at 1 January 2012$100,000 Depreciation expense at 31 December 2012$20,000 Deferred income at 31 December 2012$4,000 Cash at 1 January 2012$100,000 Accumulated depreciation at 31 December 2012$20,000 Operating expenses$4,000
C) DebitCredit Non-current asset at 1 January 2012$100,000 Cash at 1 January 2012$20,000 Depreciation expense at 31 December 2012$20,000 Equity reserve at 31 December 2012$4,000 Cash at 1 January 2012$100,000 Deferred income at 1 January 2012$20,000 Accumulated depreciation at 31 December 2012$20,000 Operating expenses$4,000
D) DebitCredit Non-current asset at 1 January 2012$100,000 Cash at 1 January 2012$20,000 Depreciation expense at 31 December 2012$20,000 Deferred income at 31 December 2012$4,000 Cash at 1 January 2012$100,000 Deferred income at 1 January 2012$20,000 Accumulated depreciation at 31 December 2012$20,000 Operating expenses$4,000

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

3. Debra Ltd. has the following loan finance in place during the year ended 31 December 2012:
$2 million of 6% loan finance
$4 million of 8% loan finance
It constructed a new factory which cost $900,000 and this was funded out of the existing loan finance.
The factory took eight months to complete.
What borrowing costs should be capitalised in the year ended 31 December 2012?

A) $65,970
B) $36,000
C) $30,000
D) $43,980

4. 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 short-term highly liquid investments subject to insignificant risks of change in value
D) Cash equivalents are investments which are traded in an active market

5. On 30 September 2012 the directors of Diego pIc decided to sell the company's services division and the division was classified as held for sale.
The sale is expected to be completed, along with the sales of related assets, in early December 2012. One item of plant within this division had originally cost $30,000 and had a carrying amount of $15,000 on 1 November 2011.
Diego plc will carry on using this plant until it is sold. Diego pIc has a year end of 31 October and depreciates all plant on a monthly straight-line basis using a monthly rate of 1%.
In accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, what amount will berecognizedin the statement of financial position of Diego pIc as at 31 October 2012 in respect of this plant?

A) $11,700 in non-current assets held for sale
B) $11,400 in current assets
C) $11,400 in non-current assets held for sale
D) $11,700 in non-current assets

質問と回答：

質問 # 1
正解： D

質問 # 2
正解： C

質問 # 3
正解： D

質問 # 4
正解： C

質問 # 5
正解： A