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최신 Certified Public Accountant FR 무료샘플문제:

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) $356,000
B) $408,000
C) $428,000
D) $336,000

2. 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) The accounting policies used have been disclosed
B) The business is expected to continue in operation for the foreseeable future
C) Users are assumed to have sufficient knowledge to be able to understand the financial statements
D) The accounts have been prepared on an accrual basis

3. Jamal Co buys some goods from SA of France on 30 September (year end is 31 December). The invoice value is EUR40,000 and is due for settlement in equalinstallmentson 30 November and 31 January. The exchange rate moved as follows:
EUR = $1 30-Sep1.60 30-Nov1.80 31-Dec1.90 31-Jan1.85
What are the total exchange gains / (losses) that will be included in the operating profit of Jamal Co for the year ended 31 December 2012?

A) A gain of $1,389
B) A loss of $1,689
C) A gain of $3,078
D) A gain of $3,363

4. 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) Dividend received from associate $8,000
B) Cash from repayment of cash advance from associate $30,000; cash from sale of associate's plant $20,000
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

5. On 1 January 2012, Viceroy Co entered into a finance lease agreement to obtain a machine which would have cost $166,000 if it had been purchased outright. The machine has a useful life of five years, and the lease period is six years. At the end of the lease period, the machine will be returned to thelesser. As well as requiring a final payment, the terms of the lease are:
Initial rental$8,000
Monthly rentals, payable in arrears60 x $3,200
Interest rate implicit in lease8% per annum
Viceroy has a 31 December year end, and provides for depreciation on machinery on the straight-line basis.
How much should be charged in the statement of profit or loss for the year to 31 December 2012 as a result of the lease agreement?

A) $46,480
B) $40,947
C) $45,840
D) $40,307

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