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CPA FR 試験シラバストピック:

CPA Financial Reporting 認定 FR 試験問題：

1. 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 $522,300 is required
B) There will be no effect on the draft financial statements
C) A charge of $578,000 is required
D) A note should be included explaining the post balance sheet event

2. According to the IASB's Conceptual Framework for Financial Reporting, which of the following characteristics of financial information contribute to faithful representation? (i)Neutrality (ii)Freedom from error
(iii) Completeness
(iv)
Consistency

A) (i), (ii), (iii) and (iv)
B) (iii) and (iv) only
C) (i), (ii) and (iv) only
D) (i), (ii) and (iii) only

3. 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) $9 million
C) $13.5 million
D) $12 million

4. Worcester Ltd had a balance of $2 million as its total equity at 1 January 2012. During the year ended 31 December 2012 the company:
Revalued property with a cost of $2 million and accumulated depreciation of $1,600,000 to $1.5 million
Issued shares with a nominal value of $500,000 at a premium of $100,000
Made a profit for the year of $750,000
In accordance with IAS 1 Presentation of Financial Statements, what is the closing balance on total equity in Worcester Ltd's statement of changes in equity for the year ended 31 December 2012?

A) $4,200,000
B) $3,850,000
C) $4,350,000
D) $4,450,000

5. Plateau Co has the following construction contract in progress: $m Total contract price750 Costs incurred to date225 Estimated costs to completion340 Progress payments invoiced and received290
Calculate the amounts to berecognizedfor the contract in the statement of profit or loss and statement of financial position using the proportion of costs incurred method.
Statement of profit or lossStatement of financial position

A) $111m$46m
B) $185m$120m
C) $9m$74m
D) $74m$9m

質問と回答：