FR Dumps CPA
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Free FR Training Exam Question 1
In 2012 Fiona Co had a basic EPS of 105c based on earnings of $105,000 and 100,000 ordinary $1 shares. It also had in issue $40,000 15% Convertible Loan Stock which is convertible in two years' at the rate of 4 ordinary shares for every $5 of stock. The rate of tax is 30%. In 2012 gross profit of $200,000 and expenses of $50,000 were recorded, including interest payable of $6,000. What is the dilution in earnings?
Dumps4download FR Exam Question 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?
FR Free Exam Question 3
The income statement of Haggle for the year to 30 November 2012 reported a profit before tax of $132,593, after charging depreciation of $8,742 and interest of $5,844. The company does not hold any inventory, and no credit is granted to customers. The amount owed to suppliers at 30 November 2012 was $9,429 greater than the amount owed at 30 November 2011. During the year the taxation liability of $7,374 was paid. Neither any interest was owed at 30 November 2011, nor at 30 November 2012. What amount should be reported as ‘Net cash from operating activities’ in the cash flow statement for the year to 30 November 2012?
PDF FR Dumps Exam Question 4
Robert plc, which has many subsidiaries, acquired 90% of the ordinary shares of Newey Ltd in 2008. On 31 December 2011 Newey Ltd's net assets amounted to $300,000. On 30 September 2012 Robert plc sold all of its shares in Newey Ltd. Newey Ltd's profit for the year to 31 December 2012 was $60,000, which accrued evenly over that year. What amount will appear as a deduction from the non-controlling interest column in Robert plc's consolidated statement of changes in equity for the year ended 31 December 2012 in respect of Newey Ltd?