オンラインバージョンはディバイス制限がない

FR Financial Reporting練習テストは異なる電子ディバイスに使用されます。モバイルポンであっても、コンピューターであっても、使用するのもいいです。また、練習履歴を削除しないと、あなたはオフラインの状況でFR試験問題集をスキャンすることができます。つまり、あなたが初めてそれらをキャンセルしていない限り、試験ファイルをダウンロードする必要はありません。我々のFR FR資格問題集のオンラインバージョンを使用するのはとても便利なのですか？

PDFバージョンの便利性

我々のFR Financial Reporting練習テストにつきまして、みんなに以下の便利性をもたらします。まず、FR試験問題集のPDF版デモがあ李、完全な試験ファイルから選択されることです。こうしたら、お客様は試験ファイルは有効であるかどうかを確認するために、無料のデモをダウンロードして体験することができます。我々のFR試験問題集を除き、このようなサービスを提供する学習資料はありません。次に、我々のFR学習資料は印刷できるので、復習のためにあなたは紙にメモを取ることができます。、あなたはCPA FR資格問題集からの学ぶことを記憶します。それで、PDFバージョンはあなたの最善のオプションと思います。

デモをダウンロードする

高い合格率

周知のように、すべての人は初めて試験に参加する際に、試験に合格することを望みます。しかし、FRトレーニンフ資料がなくて試験の内容は常に変更するから、試験の合格は難しいことです。我々のFR Financial Reporting練習テストの助けにより、試験に容易く合格します。弊社のFR試験問題集は98％～100％の合格率を持ち、この分野には置き換えられない存在になります。だから、ほとんどの人はほかのものより我々のCPA FR試験参考書を選んでいます。

我々のFR Financial Reporting練習テストを知っていますか？弊社はFR 認定試験のために高品質の試験参考書を提供します。高質で高い的中率を持つので、この分野で高度評価されます。下のように、みんなにFR Financial Reporting練習資料を紹介します。

CPA Financial Reporting 認定 FR 試験問題:

1. Yisen Co issues 2,000 convertible bonds at the start of 2012. The bonds have a three year term, and are issued at par with a face value of $1,000 per bond, giving total proceeds of $2,000,000. Interest is payable annually in arrears at a nominal annual interest rate of 6%. Each bond is convertible at any time up to maturity into 250 common shares.
When the bonds are issued, the prevailing market interest rate for similar debt without conversion options is 9%. At the issue date, the market price of one common share is $3. The dividends expected over the three year term of the bonds amount to 14c per share at the end of each year. The risk-free annual interest rate for a three year term is 5%.
What is the value of the equity component in the bond?
NB.Discount factor at 9% year 3 is 0.772, Annuity factor is 2.531

A) $152,280
B) $NIL
C) $456,000
D) $152,580

2. Close members of the family of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the entity.
They may include:
(a)The individual's domestic partner and children
(b)Children of the domestic partner; and
(c)Dependants of the individual or the domestic partner.
When considering each possible related party relationship, attention must be paid to the substance of the relationship, not merely the legal form.
Which of the following are not related parties?
(i)Two enterprises simply because they have a director or other key management in common. (ii)Twoventures, simply because they share joint control over a joint venture. (iii)Providers of finance (iv)Trade unions (v)Government departments and agencies

A) (ii), (iv) and (v)
B) (i), (iii), and (v)
C) (i), (ii), (iii), (iv) and (v)
D) (i), (iii), (iv) and (v)

3. IAS 19 is intended to prescribe when the cost of employee benefits should berecognizedas a liability or an expense and the amount of the liability or expense that should berecognized.
Which of the following statements regarding IAS 19 is correct?
i)A liability should berecognizedwhen an employee has provided a service in exchange for benefits to be received by the employee at some time in the future.
ii)An expense should berecognizedwhen the entity enjoys the economic benefits from a service provided by an employee regardless of when the employee received or will receive the benefits from providing the service.

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

4. Which of the following are roles of the IFRS Foundation? (1)To issue IFRS (2)To examine any identified or alleged departures from IFRS (3)To guide the International Accounting Standards Board (IASB) (4)To secure finance

A) (2) and (4)
B) (1) and (3)
C) (3) and (4)
D) (1) and (2)

5. Rich Ltd has prepared draft financial statements for the year to 31 March 2013. On 5 June 2013, the accountant received a letter regarding an accident which had taken place on 14 March 2013. The accident had destroyed a machine with a net book value of $578,000. The company's insurance policy has an excess of $55,700. The accountant had taken this into consideration when drafting the accounts. The insurance company declined to pay the claim as they believed that the accident had been caused by negligence.
How should the information in the letter be reflected in the draft accounts?

A) A charge of $522,300 is required
B) There will be no effect on the draft financial statements
C) A charge of $578,000 is required
D) A note should be included explaining the post balance sheet event

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