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CPA FR 試験シラバストピック:
| セクション | 目標 |
|---|---|
| トピック 1: 国際財務報告基準 (IFRS) | - IAS/IFRSの適用
|
| トピック 2: 財務諸表の作成 | - 財務諸表の作成
|
| トピック 3: 財務報告フレームワーク | - 財務報告に関する概念的フレームワーク
|
| トピック 4: グループ財務諸表 | - 連結
|
| トピック 5: 分析および解釈 | - 財務諸表分析
|
CPA Financial Reporting 認定 FR 試験問題：
1. 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) $63,000
B) $73,000
C) $35,000
D) $43,000
2. The management of Sage Ltd is considering in liquidating the company. The following assets and liabilities as at 31 March 2013 is in company's books:
(i)Plant and machinery: It represents carrying amount of $30,000 and can berealizedfor $15,000. The Plant and machinery had an estimated useful life of 10 years and have been used in business for 4 years.
(ii)Goodwill: A professional accountant has estimated the goodwill as $12,000.
(iii) Receivables: Receivables are all trade related which amounted to $15,000. It is estimated that an allowance against receivable of $1,000 would need to be made.
(iv) Cash at bank: The bank account shows a positive balance of $5,000.
(v)Payables: Trade accounts payable amounted to $6,000.
Which ONE of the following options, under breakup basis, is the correct amount that should be stated as net assets in the statement of financial position of Sage Ltd at 31 March 2013?
A) $28,000
B) $40,000
C) $42,000
D) $46,000
3. A company is developing a new production process. During 2012, expenditure incurred was $100,000, of which $90,000 was incurred before 1 December 2012 and $10,000 between 1 December 2012 and 31 December 2012. The company can demonstrate that, at 1 December 2012, the production process met the criteria for recognition as an intangible asset. The recoverable amount of the know-how embodied in the process is estimated to be $50,000.
How should the expenditure be treated?
A) $90,000 isrecognizedas an intangible asset and $10,000 is expensed.
B) $90,000 is expensed and $10,000 isrecognizedas an intangible asset.
C) $100,000 is expensed.
D) $100,000 isrecognizedas an intangible asset.
4. 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) $720
B) $680
C) $600
D) $640
5. Taylor buys a machine on three months credit from France for EUR50,000 on 15 December 2012. The machine has not been paid for by Taylor's year end of 31 December 2012. The exchange rates are as follows:
DateRate
15 December 2012$1: EUR1.25
31 December 2012$1: EUR1.30
What is the journal to initially recognise the transaction?
A) DrPayables$40,000 CrNon-current assets$40,000
B) DrPayables$38,462 CrNon-current assets$38,462
C) DrNon-current assets$40,000 CrPayables$40,000
D) DrNon-current assets$38,462 CrPayables$38,462
質問と回答：
| 質問 # 1 正解： D | 質問 # 2 正解： B | 質問 # 3 正解： B | 質問 # 4 正解： B | 質問 # 5 正解： C |
ます**
