FR 題庫具備高通過率

如果您不知道如何更有效的通過 CPA FR 考試，我給您一個建議是選擇一個良好的培訓網站，這樣可以起到事半功倍的效果。在這裏向廣大考生推薦這個最優秀的 CPA 的 FR 題庫參考資料，這是一個與真實考試一樣準確的練習題和答案相關的考試材料，也是一個能幫您通過 CPA FR 認證考試很好的選擇。如果您使用了我們網站的培訓工具，您將100%通過您的第一次參加的 CPA 考試。

FR 擬真試題覆蓋了真實的考試中的問題，已經成為考生通過 CPA 的 FR 考试的首選學習資料。CPA FR 考試主要用於具有較高水準的實施顧問能力，獲取 Certified Public Accountant 證書，以確保考生有一個堅實的專業基礎知識，有利於他們將此能力企業專業化。準備 CPA 考試的考生，需要熟練了解 CPA 的 FR 擬真試題，快速完成測試，就能高效通過 CPA 認證考試，為您節省大量的時間和精力。

提供免費試用 FR 題庫資料

FR 試題及答案作為試用，目前我們只提供PDF版本的試用DEMO，軟件版本只提供截圖。這樣一來您就知道最新的 CPA FR 培訓資料的品質，希望 CPA FR 考古題是廣大IT考生最佳的選擇。

我們為考生提供了只需要經過很短時間的學習就可以通過考試的 CPA FR 在線考題資料。FR 題庫包含了實際考試中一切可能出現的問題。所以，只要考生好好學習 FR 考古題，那麼通過 CPA 認證考試就不再是難題了。

我們承諾使用 CPA 的 FR 考試培訓資料，確保考生在第一次嘗試中通過 CPA 測試，這是互聯網裏最好的 FR 培訓資料，在所有的培訓資料裏是佼佼者。CPA FR 不僅可以幫助您順利通過考試，還可以提高您的知識和技能，也有助於您的職業生涯在不同的條件下都可以發揮您的優勢，所有的國家一視同仁。

購買後，立即下載 FR 題庫 (Financial Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

FR 是高品質的題庫資料

還可以為客戶提供一年的免費線上更新服務，第一時間將最新的資料推送給客戶，讓客戶瞭解到最新的 CPA FR 考試資訊，所以本站不僅是個擁有高品質的題庫網站，還是個售後服務很好的網站。

FR 題庫資料肯定是您見過的最好的學習資料。為什麼可以這麼肯定呢？因為再沒有像 CPA 的 FR 這樣的優秀的題庫資料，既是最好的題庫資料保證您通過 FR 考試，又給您最優質的服務，讓客戶百分之百的滿意。我們的最新 CPA FR 試題及答案，為考生提供了一切您所需要的考前準備資料，關於 CPA 考試的最新的 FR 題庫，考生可以從不同的網站或書籍找到這些問題，但關鍵是邏輯性相連，CPA 的 FR 題庫問題及答案能第一次毫不費力的通過考試，獲得 Certified Public Accountant證書。

最新的 Certified Public Accountant FR 免費考試真題:

1. On 5 March 2013MerchantLtd issued 200,000 5% irredeemable $1 preference shares. In accordance with IAS 32 Financial Instruments: Presentation, how will these shares and their related dividend be shown inMerchantLtd's financial statements for the year ended 31 March 2013?
SharesDividend

A) Equity Statement of changes in equity
B) Equity Income statement
C) Non-current liabilitiesIncome statement
D) Non-current liabilities Statement of changes in equity

2. Watson earns a bonus of 2% of net profit from his employers, ABC Co. In September 2012, Watson received a payment-in-anticipation of $3,000. On 31 December 2012, the directors estimated that net profits for the year would probably be $170,000.
What figure should be included in the Statement of Comprehensive Income for the year ended 31 December 2012 as an employee benefit?

A) $400
B) $3,000
C) Cannot be estimated
D) $3,400

3. Sparrow plc owns a building, currently carried in its accounting records at $800,000. It has agreed to exchange this building for a building owned by Turner Ltd. The building currently owned by Sparrow plc has a fair value of $1 million. The building currently owned by Turner Ltd has a fair value of $1.1 million. Sparrow plc has agreed to pay the legal costs of the transfer which amount to $10,000.
According to IAS 16 Property, Plant and Equipment, at what value should the building currently owned by Turner Ltd be recorded initially in Sparrow plc's accounting records?

A) $1 million
B) $800,000
C) $990,000
D) $1.1 million

4. On 1 January 2008 Sudden Ltd purchased a freehold office block for $2.5 million. At the date of acquisition the useful life was estimated to be 50 years and the residual value $250,000. The company policy is to depreciate freehold property on the straight-line basis. On 31 December 2013 the residual value of the offices was estimated at $450,000 due to an increase in commercial property prices. The estimated useful life of the property remained unchanged.
What amount will berecognizedin profit or loss as depreciation in respect of the freehold property in the year to 31 December 2013?

A) $45,555
B) $45,000
C) $40,556
D) $41,000

5. According to the IASB's Conceptual Framework for Financial Reporting, which of the following does an entity's income statement, statement of financial position and statement of cash flows primarily measure?
Income statement Statement ofStatement of financial position cash flows

A) Financial position Financial performance Financial adaptability
B) Financial performanceFinancial position Financial adaptability
C) Financial adaptability Financial position Financial position
D) Financial performanceFinancial adaptability Financial position

問題與答案：

問題 #1 答案： A

問題 #2 答案： D

問題 #3 答案： A

問題 #4 答案： C

問題 #5 答案： B