1、100％の本格的なFR試験問題集は過去の試験問題及び最新模擬試験問題から作られたものです。
2、業界最先端のFR模擬試験ｿﾌﾄは実際の試験雰囲気を模擬したものです。
3、FR試験科目は常時最新化され、最新の試験内容まで織込まれた精確性が有ります。
4、高価な講座を受ける必要はなく、20～30時間の独学だけで、一発合格が可能です！
5、FR Exhibits、Drag & Drop、Simulationには実際に行われた試験の様式を全て含めております。
6、FR試験科目を一度お買い上げ頂ければ、一年間無料で問題集をアップデートするサービスが付きます。
7、毎日２４時間インタネット上でFR技術サービス（無料）を提供致します。

IT-PassportsのCertified Public Accountant問題集を使って100％合格することが保証できます。

弊社は一発合格することを保証し、もし弊社の問題集FR 「Financial Reporting」を使ってから、試験を通っていなかったら、弊社は全額を返金します。弊社は一年以内に無料更新版を提供し、一発合格することを保証できます。

一年間に無料で問題集を更新するサービスを提供します。

弊社の商品を買ったことがあるお客様に一年間無料更新のサービスを提供致します、ですので、貴方が持ってる問題集はきっと最新版でございます。

CPA FR 「Financial Reporting」はCPA資格認定の重要な試験集です。該当アイクオリサートロジックFR模擬試験集は非常に理想的な試験に備えるツールと言えます。もし、FR模擬試験を御利用頂くと、以前の過去試験問題とほぼ同じの現行問題をご体験できます。全部の問題集は弊社の専業認証人員が念入りに編纂されたものです。ご受験者は高額教育活動にわざわざ参加する必要がなく、ただ20時間か30時間の気楽な一連の準備、勉強記憶及び模擬テストだけで、受験できます。100％一発合格！失敗一回なら、全額返金！

CPA FR 試験シラバストピック:

セクション	比重	目標
財務報告	30-40%	- 概念的枠組みと基準設定 - 財務諸表の作成と表示 - 開示および報告要件 (例: セグメント情報、中間財務報告) - 営利企業、非営利組織、および政府機関の財務報告
特定の貸借対照表科目	30-40%	- 負債および純資産勘定 - 現金および売上債権 - 投資および無形資産 - 棚卸資産および有形固定資産
特定の取引	25-35%	- リースおよび資金調達取引 - 収益認識 - 法人税等およびその他の取引

CPA Financial Reporting 認定 FR 試験問題：

問題 #1
The finance director of ENT Ltd has calculated that the corporation tax liability on the profits for the year to 31 December 2012 is $392,000. The provision reported on the balance sheet at 31 December 2011 was $372,000. When the liability was agreed, there was an over-provision of $36,000. The required payment was made in August 2012.
What amount should be reported in ENT Ltd's Cash Flow Statement for the year to 31 December 2012 for corporation tax?

A. $336,000
B. $356,000
C. $408,000
D. $428,000

問題 #2
Wolf plc acquired 80,000 $1 ordinary shares in Fox plc on 1 April 20X5 at a cost of $77,000. Fox plc's retained earnings at that date were $50,000 and its issued ordinary share capital was $100,000.
What is the amount of the gain on a bargain purchase arising on the acquisition?

A. $63,000
B. $35,000
C. $73,000
D. $43,000

問題 #3
The financial statements of Louise Ltd for the year ended 31 December 2012 were approved for publication on 20 May, 2013. The following events occurred after the reporting period:
(i)The directors declared a dividend of 50c per ordinary share on 17 February 2013. Louise Ltd has 200,000 $1 ordinary shares in issue.
(ii)An insurance claim for storm damage to property, caused by unusually high winds, was under negotiation at the end of the reporting period. The claim was settled with the insurers in March 2013 leaving uninsured damage amounting to $75,000.
What liabilities should berecognizedin the financial statements of Louise Ltd for the year ended 31 December 2012 in accordance with IAS 10 Events after the Reporting Period?

A. Dividend = $100,000; Storm damage = $Nil
B. Dividend = $Nil; Storm damage = $Nil
C. Dividend = $Nil; Storm damage = $75,000
D. Dividend = $100,000; Storm damage = $75,000

問題 #4
The management of Sage Ltd is considering in liquidating the company. The following assets and liabilities as at 31 March 2013 is in company's books:
(i)Plant and machinery: It represents carrying amount of $30,000 and can berealizedfor $15,000. The Plant and machinery had an estimated useful life of 10 years and have been used in business for 4 years.
(ii)Goodwill: A professional accountant has estimated the goodwill as $12,000.
(iii) Receivables: Receivables are all trade related which amounted to $15,000. It is estimated that an allowance against receivable of $1,000 would need to be made.
(iv) Cash at bank: The bank account shows a positive balance of $5,000.
(v)Payables: Trade accounts payable amounted to $6,000.
Which ONE of the following options, under breakup basis, is the correct amount that should be stated as net assets in the statement of financial position of Sage Ltd at 31 March 2013?

A. $46,000
B. $28,000
C. $40,000
D. $42,000

問題 #5
View-Find Inc. manufactures and sells complex electronic microscope for scientific research projects. It usually produces standard type andcustomizedmicroscope. The sale contract states that View-find Inc. will undertake the entire installation process. During December 2012, View-find Inc. undertakes acustomizedoffer from State Metallurgical Engineering University of Nowhere. The contract states that View-Find Inc. will manufacture, install and maintain the whole consignment for a period of one year. The total cost of making the changes during the maintenance period cannot be reasonably estimated at the time of the installation.
When should the revenue from sale of this special machine berecognized?

A. When the maintenance period as per the contract of sale expires.
B. When the machinery is produced.
C. When the installation is complete.
D. When the machinery is produced and delivered.

解説：

問題 #1
正解： A

問題 #2
正解： D

問題 #3
正解： C

問題 #4
正解： C

問題 #5
正解： A