FR 関連日本語版問題集、Financial Reporting
NO.1 According to the IASB's Conceptual Framework for Financial Reporting, which of the following
does an entity's income statement, statement of financial position and statement of cash flows
primarily measure?
Income statement Statement ofStatement of financial position cash flows
A. Financial adaptability Financial position Financial position
B. Financial performanceFinancial adaptability Financial position
C. Financial performanceFinancial position Financial adaptability
D. Financial position Financial performance Financial adaptability
Answer: C
FR 本番
NO.2 Rochester pIc has entered into a fixed price contract for the provision of services to Adele Ltd.
The contract commenced in September 2012 and will be completed in 2013.
The contract price is $2 million and costs are recoverable as incurred. At 31 December 2012,
Rochester plc's year ends, costs of $500,000 have been incurred.
The contract has been assessed as 30% complete; however, costs to complete cannot be estimated
reliably.
In accordance with IAS 18 Revenue, how much revenue should be included in Rochester plc's
statement of comprehensive income for the year ended 31 December 2012 in respect of this
contract?
A. $600,000
B. Nil
C. $500,000
D. $2 million
Answer: C
FR 独学
NO.3 Consider the following statements:
(i)Some operating segments meet all the aggregation criteria.
(ii)Identified reportable segments account for 75 percent of the entity's revenue.
How these should be reported under IFRS 8 Operating Segments?
A. (i) This is not a reportable segment to be disclosed.
(ii)
Aggregate remaining segments into 'all other segments' category.
B. (i) Aggregate remaining segments into 'all other segments' category.
(ii)
This is not a reportable segment to be disclosed.
C. (i) Aggregate remaining segments into 'all other segments' category.
(ii)
Reportable segments to be disclosed provided that they meet the quantitative thresholds.
D. (i) Reportable segments to be disclosed provided that they meet the quantitative thresholds.
(ii)
Aggregate remaining segments into 'all other segments' category.
Answer: D
FR ウェブ
NO.4 According to the IASB's Conceptual Framework for Financial Reporting, which one of the
following statements represents the underlying assumption relating to financial statements?
A. Users are assumed to have sufficient knowledge to be able to understand the financial statements
B. The business is expected to continue in operation for the foreseeable future
C. The accounts have been prepared on an accrual basis
D. The accounting policies used have been disclosed
Answer: B
FR ソフトウエア
現在IT技術会社に通勤しているあなたは、CPAのFR 関連日本語版問題集を取得しましたか？FR 関連日本語版問題集は給料の増加とジョブのプロモーションに役立ちます。短時間でFR 関連日本語版問題集に一発合格したいなら、我々社のCPAのFR 関連日本語版問題集を参考しましょう。また、FR 関連日本語版問題集に疑問があると、メールで問い合わせてください。
このほど、今のIT会社は多くのIT技術人材を急速に需要して、あなたはこのラッキーな人になりたいですか？CPAのFR 関連日本語版問題集に参加するのはあなたに自身のレベルを高めさせるだけでなく、あなたがより良く就職し輝かしい未来を持っています。弊社JapanCertはCPAのFR 関連日本語版問題集を購入し勉強した後、あなたはFR 関連日本語版問題集に合格することでできると信じています。
JapanCertは最新のE05-001問題集と高品質の070-345問題と回答を提供します。JapanCertの2V0-622PSE VCEテストエンジンとPCNSE7試験ガイドはあなたが一回で試験に合格するのを助けることができます。高品質の300-115 PDFトレーニング教材は、あなたがより迅速かつ簡単に試験に合格することを100％保証します。試験に合格して認証資格を取るのはそのような簡単なことです。
記事のリンク：http://www.japancert.com/FR.html
