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最新的 Certified Public Accountant FR 免費考試真題:
1. Roland Ltd has loan of 6% redeemable preference shares in issue. They are redeemable on 31 December 2012. In accordance with IAS 32 Financial Instruments: Presentation, where are these to be disclosed in the statement of financial position as at 31 December 2012?
A) Non-current assets
B) Current liabilities
C) Equity
D) Non-current liabilities
2. 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) $640
B) $600
C) $720
D) $680
3. 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 loss of $1,689
B) A gain of $1,389
C) A gain of $3,078
D) A gain of $3,363
4. Waterloo plc acquired a freehold building for cash, financed in full by issuing 166,000 $1 ordinary shares at a premium of $2 per share.
In its statement of cash flows prepared in accordance with IAS 7 Statement of Cash Flows this transaction should be stated as:
A) Inflow nil, outflow nil
B) Inflow nil, outflow $498,000
C) Inflow $498,000, outflow $498,000
D) Inflow $498,000, outflow nil
5. The requirements of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
result in the separation of the financial position and financial performance of those activities which will continue into the future from those which will not. This provides a clearer base for projections into the future than if the position and performance of both types of activity were merely amalgamated.
Which of the following qualitative characteristics has been reflected in the formulation of IFRS 5 Non-current Assets Held for Sale and Discontinued Operations?
A) Comparability
B) Understandability
C) Relevance
D) Reliability
問題與答案:
問題 #1 答案: D | 問題 #2 答案: D | 問題 #3 答案: D | 問題 #4 答案: C | 問題 #5 答案: C |
120.96.227.* -
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