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CPA FR 試験シラバストピック:

CPA Financial Reporting 認定 FR 試験問題：

1. Sin plc is considering purchasing Lam Ltd, a subsidiary company of Jim Co. The result of such decision from the directors of Sin plc was because Lam Ltd produces a technically advanced computer microchip but unfortunately neither Lam Ltd nor Jim Co was successful. However, the director of marketing, Mr. Schulze Kidder, presented some factual areas in the board meeting and requested for further investigation before any final decisions are made. The areas are:
(i)The terms of trading between the entities to assess how much of the subsidiary's trade is recurring and whether it is on fair market terms.
(ii)The existence of debt between the parties.
(iii)The level of dividends payable as the subsidiary may have paid large dividends to the parent which may not be sustainable post sale.
Which of the above area(s) is / are not relevant when considering purchase of a subsidiary company like Lam Ltd?

A) (i) and (ii) only
B) All are relevant in purchasing a subsidiary
C) (ii) only
D) (i), (ii) and (iii)

2. 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) $100,000 is expensed.
B) $100,000 isrecognizedas an intangible asset.
C) $90,000 is expensed and $10,000 isrecognizedas an intangible asset.
D) $90,000 isrecognizedas an intangible asset and $10,000 is expensed.

3. An asset is recorded in S Co's books at its historical cost of $4,000. On 1 January 2012 P Co bought 80% of S Co's equity. Its directors attributed a fair value of $3,000 to the asset as at that date. It had been depreciated for two years out of an expected life of four years on the straight line basis. There was no expected residual value. On 30 June 2012 the asset was sold for $2,600.
What is the profit or loss on disposal of this asset to be recorded in P Co's consolidated accounts for the year ended 31 December 2012?

A) Profit on disposal for consolidation: $350
B) Profit on disposal for consolidation: $600
C) Profit on disposal for consolidation: $1,100
D) Loss on disposal for consolidation: $400

4. Gene Ltd has the following assets and liabilities at 31 December 2005.
Note$ Fixtures and fittings at carrying amount(1)10,000 Receivables(2)8,000 Cash and cash equivalents1,000 Payable(5,000) 14,000
Notes
(1)
The fixtures and fittings have been held for three years and had an estimated useful life of six years. If the fixtures and fittings were to be sold on 31 December 2005 they would realise $14,000
(2)
If Gene Ltd was to cease trading it is estimated that an allowance against receivables of $500 would need to be made
At what amount would the net assets be stated in the statement of financial position of Gene Ltd at 31 December 2005 under the breakup basis?

A) $14,000
B) $13,500
C) $17,500
D) $15,000

5. 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) $428,000
B) $336,000
C) $408,000
D) $356,000

質問と回答：