CPA Financial Reporting - FR

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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：

問題 #1

Veronica plc prepares its financial statements to 31 December. During 2012 Veronica plc made sales of $850,000 and incurred costs of $610,500. At the beginning of 2012 customers owed
$125,500 and at the end of the year they owed $135,400. At the beginning of 2012 Veronica plc owed $45,500 to its suppliers and employees and at the end of the year it owed $35,700.
During 2012 Veronica plc received interest of $14,500 and paid interest of $500.
In accordance with IAS 7 Statement of Cash Flows, what was Veronica plc's net cash from operating activities under the direct method for the year ended 31 December 2012?

A. $233,800
B. $219,800
C. $258,700
D. $219,300

問題 #2

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. DrNon-current assets$40,000 CrPayables$40,000
B. DrPayables$38,462 CrNon-current assets$38,462
C. DrNon-current assets$38,462 CrPayables$38,462
D. DrPayables$40,000 CrNon-current assets$40,000

問題 #3

Julie plc has one associated company, Andrew Ltd, in which Julie plc holds 40% of the issued 100,000 $1 ordinary shares. The financial controller of Julie plc is unsure how the following transactions should be reflected in the consolidated statement of cash flows and has asked you to confirm the overall impact.
(1)
In the previous accounting period, Julie plc had made a cash advance of $100,000 to Andrew Ltd. During the current accounting period, Andrew Ltd repaid $30,000 of this cash advance.
(2)
During the current accounting period, Andrew Ltd sold an item of property, plant and machinery at its carrying amount for $20,000 cash.
(3)
During the current accounting period, Andrew Ltd paid a dividend of 20c per share.
In accordance with IAS 7 Statement of Cash Flows, what is the impact of the above cash transactions on Julie plc's consolidated statement of cash flows for the current accounting period?

A. Cash from repayment of cash advance from associate $30,000; cash from sale of associate's plant $20,000
B. Dividend received from associate $8,000
C. Cash from repayment of cash advance from associate $30,000; dividend received from associate $8,000
D. Cash from sale of associate's plant $20,000; dividend paid by associate $20,000

問題 #4

For the year ended 31 December 2012, the board of directors of USP Inc. is considering the treatment of the following issues in their financial statements.
(i)On 1 March 2013 one of the machine used for manufacturing trading goods met the criteria to classify as held for sale. The carrying amount of the machine at 31 December was $50,000 and its fair value was $52,000. Costs to sell would amount to $4,600.
(ii)On 15 April 2013, USP Inc. settled a court case with a former employee, paying him $30,000. At the reporting date, the financial statement included a provision of $20,000 in respect of this case.
The financial statements were approved on 30 April 2013.
How should the issues above be dealt with?

A. (i) Adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
B. (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Non-adjusting event. Provision should be unadjusted. A charge of $10,000 to profits should be made in the following year end financial statements.
C. (i) Non-adjusting event. Classified as a non-current asset held for sale at $47,400 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.
D. (i) Non-adjusting event. Classified as a non-current asset held at its carrying value of $50,000 with a disclosure resulting an impairment loss of $2,600.
(ii)
Adjusting event. Provision should be adjusted to $30,000, resulting in a charge to profits of $10,000.

問題 #5

Gale plc has a number of subsidiary companies. On 1 January 2008 Gale plc acquired 30% of the 10,000 $1 ordinary shares of GCM Ltd for $14,000. The balance on GCM Ltd's retained earnings on that date was $30,000. Gale plc exerts significant influence over GCM Ltd. The statement of financial position of GCM Ltd at 31 December 2012 is as follows.
$
Total assets68,000
Ordinary share capital10,000
Retained earnings38,000
Liabilities20,000
Total equity and liabilities68,000
At 31 December 2012 Gale plc had identified an impairment loss of $800 in the value of its investment in GCM Ltd.
At what value will the investment in GCM Ltd be shown in the consolidated statement of financial position of Gale plc as at 31 December 2012?

A. $15,600
B. $14,400
C. $16,400
D. $20,400

解説：