FR練習問題は学生に適用されるだけでなく、サラリーマンと職場の退役軍人にも適用されます。私たちの学習教材は、すべての人が学び理解することができるようにするために、非常に勉強しやすいです。FR実際のテストはまたお客様が教科書の読書の煩わしさを避けることができます。その上練習問題をする過程ですべての重要な知識を習得させます。FRテストエンジンを選択した理由は以下の通りです。

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100％合格率保証

教材の内容を順守し、毎日勉強し、定期的に自己試験を受けていれば、FR模擬教材を購入したすべての学生がプロの資格試験に合格することができるはずです。不幸にして私達のFR実際のテストに失敗したら、我々はお客様に全額払戻しを提供します、そして払い戻しプロセスは非常に簡単です。成績証明書を弊社のスタッフに提供する限り、すぐに払い戻しを受けます。もちろん、購入する前に、弊社の学習教材で無料のトライアルサービスを提供しています。ウェブサイトにログインしている限り、無料でトライアル質問バンクをダウンロードできます。FRテストエンジンを試した後、お客様はそれらを気に入るはずと信じています。

言語がわかりやすい

業界の新人として、プロの本の中で読めない言葉や表現は怒りを感じさせることがよくありますが、FR練習教材はこの問題を完全に解決するのに役立ちます。教材に雇われた業界の専門家は理解しにくいすべての専門用語を説明します。例えば、図表などです。FR実際のテストで使用されるすべての言語は、非常に簡単に理解しやすいものでした。私たちの教材を使えば、専門書の内容を理解できないことを心配する必要はありません。また、個別指導クラスに行くために高価な授業料を費やす必要はありません。FRテストエンジンは研究のすべての問題を解決するのを助けることができます。

時間を節約し効率的な学習方法

私たちのFR練習教材には3つの異なるバージョンがあります：PDF、ソフトウェアおよびオンラインのAPP。この3つのバージョンは異なる研究グループが彼らの研究方法を選択する可能性を提供します。サラリーマンであれば、地下鉄やバスでFRの実際のテストのオンライン版を学ぶことができます。学生であれば、食事のために並んでいるときあなたはそれを検討することができます。主婦であれば、子供が眠っているときに勉強することができます。同時に、私たちの教材はオフライン学習をサポートしています。これはネットワークなしでは学ぶ方法がないという事態を回避します。同時に、FRテストエンジンを使用して検索することで、タイトルからナレッジポイントを検索できます。ナレッジポイントをもっと深く覚えておくことができるだけでなく、本を読むという煩わしい　プロセスを回避することもできます。

CPA Financial Reporting 認定 FR 試験問題:

1. 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
B) $11,400 in current assets
C) $11,400 in non-current assets held for sale
D) $11,700 in non-current assets held for sale

2. 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

3. 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) Reliability
B) Relevance
C) Comparability
D) Understandability

4. Relied Ltd owns a factory with an opening carrying value of $60m. At 1 January 2012 the directors decided to sell the property, but have continued to use the factory for manufacturing during the year. As they have made no positive moves towards disposal, they are well aware that the property is not held for sale.
They wish to classify the building as an investment property and recognise a loss of $10m in the income statement based on a market value at 31 December 2012 of $50m. It is estimated that the factory has a remaining life of 20 years and the estimated cost to sells would be $50,000. Relied Ltd applies the cost model to their other factories.
How should be the factoryrecognizedin the statement of Relied Ltd?

A) Fair value model should be applied with a loss of $10mrecognizedin the statement of other comprehensive income and $50m in the statement of financial position as at 31 December 2012.
B) Recognizedunder IFRS 5 property held for sale with $49.95m in the statement of financial position and a charge of $10.05m in the statement of profit or loss for the year ended 31 December 2012.
C) Cost model should be applied with a $10m reduction in the revaluation reserve and $57mrecognizedin the statement of financial position as at 31 December 2012.
D) Recognizedunder IAS 16 with a depreciation charge of $3m in the statement of profit or loss and $57m in the statement of financial position as at 31 December 2012.

5. 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) $150,764
B) $137,546
C) $143,390
D) $125,906

質問と回答：