우선 시험센터에서 정확한 시험코드를 확인하고 그 코드와 동일한 코드로 되어있는 덤프를 구매하셔서 덤프에 있는 문제와 답을 기억하시면 시험을 쉽게 패스하실수 있습니다. FR덤프는 가장 최근 기출문제를 기준으로 제작되기에 Financial Reporting시험문제가 변경되지 않는한 100%에 가까운 적중율을 보장해 시험에서 패스하는데 가장 좋은 동반자로 되어드릴것입니다.

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구매전 덤프 샘플문제 다운

FR덤프를 구매하기전에 사이트에서 해당 덤프의 무료샘플을 다운받아 덤프품질을 체크해보실수 있습니다. Financial Reporting덤프를 구매하시면 구매일로부터 1년내에 덤프가 업데이트된다면 업데이트된 버전을 무료로 제공해드립니다.만약 FR덤프를 구매하고 공부한후 FR시험에서 떨어지면 60일내 주문은 덤프비용 전액을 환불해드려 고객님의 이익을 최대한 보장해드립니다.

시험전 20-30시간의 공부시간

자격증을 취득하려면 오랜시간동안 시험공부를 해야 한다고 생각하시는 분들이 많습니다. 하지만 이는 FR덤프가 아닌 다른 공부방법에 적용되는 보편적인 생각일뿐입니다. FR덤프를 공부하시는데는 20~30시간만 사용하시면 됩니다.덤프만 있으면 다른 공부자료는 필요하지 않습니다.덤프는 Financial Reporting시험문제의 모든 범위와 유형을 포함하고 있어 FR덤프에 있는 문제와 답만 기억하시면 시험문제가 변경되지 않는다면 합격을 예약한것과 같다고 보시면 됩니다.

퍼펙트한 시험대비자료

FR 최신덤프는 FR실제시험의 모든 범위를 커버하고 있고 모든 시험유형이 포함되어 있어 시험대비 공부의 완벽한 선택입니다.최신버전 덤프는 Financial Reporting시험문제에 근거하여 만들어진 시험준비 공부가이드로서 학원공부 필요없이 덤프공부 만으로도 시험을 한방에 패스할수 있습니다.자격증을 취득하시면 국제적으로 인정받기에 취직이나 승진 혹은 이직에 힘을 가해드립니다.

최신 Certified Public Accountant FR 무료샘플문제:

1. 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 is expensed and $10,000 isrecognizedas an intangible asset.
B) $100,000 isrecognizedas an intangible asset.
C) $90,000 isrecognizedas an intangible asset and $10,000 is expensed.
D) $100,000 is expensed.

2. IAS 34 Interim Financial Report contains either a complete set of financial statements or a set of condensed financial statements for an interim period.
The treatment for non-mandatory intangible assets and depreciation during interim period should therefore be:
(i)Non-mandatory intangible assets: Costs of an intangible asset should be deferred and treated as an expense in the interim statement.
(ii)Depreciation: Depreciation should be charged on all non-current assets.
State whether the above treatments are either correct or incorrect.

A) (i) is correct but (ii) is incorrect
B) (i) is incorrect but (ii) is correct
C) Both (i) and (ii) are incorrect
D) Both (i) and (ii) are correct

3. Measurement of the elements of financial position is the process of determining the monetary amounts at which the elements of the financial statements are to berecognizedand carried in the statement of financial position and statement of comprehensive income. There are number of basis of measurement that companies use in preparing financial statements.
Which of the following best explains the 'current cost accounting'?

A) Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition.
B) The amount of cash or cash equivalents that would have to be paid if an equivalent asset was acquired currently.
C) The amount of cash or cash equivalents that was paid if an equivalent asset was acquired currently.
D) The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal.

4. BEATS plc acquired 75% of the ordinary shares in JOHN Ltd on 1 April 2012. BEATS plc has prepared a consolidated statement of financial position at 31 March 2013, which shows goodwill of $200,000 and consolidated retained earnings of $400,000. However, this consolidated statement of financial position has ignored the fair value of an item of plant held by JOHN Ltdwhich at the date of acquisition was $120,000 in excess of its carrying amount. The asset has a remaining useful life of five years.
After adjusting for the above fair value, what amounts should be shown for goodwill in BEATS plc's consolidated statement of financial position as at 31 March 2013?

A) $200,000
B) $80,000
C) $120,000
D) $110,000

5. 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) $219,300
C) $219,800
D) $258,700

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