CIMA CIMA Certification F1

CIMA F1認定試験は、重要な認定試験です。しかし、F1試験に合格し、証明書を取得することは容易ではありません。ここでは、It-PassportsでのF1試験資材をあなたに推薦したいです。試験質問回答の助けを借りて、あなたは簡単で試験に楽々合格できます。

It-Passportsは、すべての候補者に最新と高品質の認定試験資材を提供する良いウェブサイトです。It-Passports.comのCIMA F1試験ダンプは経験豊富な専門家によって書かれます。そして、ヒット率は99.9％に達します。F1の準備や授業に出席する時間がない場合、It-Passports試験資材は、うまく試験知識点を握るのを援助することができます。It-Passportsを使用すると、CIMA　CIMA Certification試験の高点数を得ることができます。

It-PassportsのCIMA F1材料は、専門家によって書かれているため、正確性について心配する必要がありません。彼らは、認定試験についての成功を効率的に導きます。我々は、最新のPDF＆SOFT練習問題を提供します。そして、あなたは、ただこれらの質問回答をマスターするために20-30時間がかかる必要があります。我々のソフトテストエンジンは、実際の試験のシミュレーション環境を与えるテストエンジンです。

更に、我々は無料デモを提供します。材料を購入する前に、質問と回答の一部をダウンロードすることができます。ぐずぐずしないで今すぐ行動をとろう！It-Passportsは最良の選択です。

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CIMA Financial Reporting 認定 F1 試験問題:

1. ABC uses an aggressive approach to managing its working capital. XYZ uses a conservative approach to managing its working capital.
Which of the following is ABC more at risk of compared to XYZ?

A) Running out of cash
B) High finance costs
C) Receivables not paying on time
D) Inventory obsolescence

2. For an entity to be exempt from preparing consolidated financial statements it must meet certain criteria specified in IFRS 10 Consolidated Financial Statements.
Which of the following conditions would give exemption from preparing consolidated financial statements?

A) The parent's securities are publicly traded.
B) The parent is a wholly owned subsidiary of another entity.
C) All of the parent's subsidiaries are in one country.
D) The parent is in the process of issuing securities in a public securities market.

3. The legislation in Country S provides for an indexation allowance in the calculation of capital tax. STU operates in Country S where the indexation factor for the period 1 January 20X1 to 31 December 20X6 is 20% STU purchased a building for $64,000 on 1 January 20X1, incurring legal fees of $4,000. STU sold the building for $86,000 on 31 December 20X6 before selling fees of $3,500 What is the chargeable capital gam arising on STU's disposal of the building?

A) S11,600
B) $200
C) S900
D) $5,700

4. The following information is extracted from the trial balance of YY at 30 September 20X3.

i. Included in revenue is a refundable deposit of $20 million for a sales transaction that is due to take place on 14 October 20X3.
ii. The cost of closing inventory is $28 million, however, the net realisable value is estimated at $25 million.
iii. The interest free loan was obtained on 1 January 20X3. The loan is repayable in 12 quarterly installments starting on 31 March 20X3. All installments to date have been paid on time.
Calculate the figure that should be included within non-current liabilities in YY's statement of financial position at 30 September 20X3 in respect of both of the loans outstanding at the year end?
Give your answer to the nearest $ million.

5. The subsidiary company of Group XY has purchased £150,00 worth of goods its parent company. However the goods purchased have yet to arrive at the subsidiary at the end of the financial year 20X4, meaning there is a disagreement in the current account balances between the parent and subsidiary.
With Group XY looking to produce its CSOFP for the end of the financial year, which of the following statements are true in relation to accounting for this disagreement? Select ALL that apply.

A) As the goods have not reached the subsidiary by the end of the financial year 20X4, they will be included in the CSOFPfor the next financial year
B) £150,000 will be credited into the receivables account of the parent company
C) £150,000 will be debited to the payables account of the parent company
D) £150,000 worth of inventory will be debited into the subsidiary's inventory account
E) The adjustments to resolve this disagreement, need to be accelerated, so they can be included in the consolidation of assets for the CSOFP for 20X4
F) £150,000 will be credited to the payables account of the subsidiary company
G) £150,000 worth of inventory will be credited into the subsidiary's inventory account

質問と回答：