CIMA CIMA Management F2

弊社は一年の無料更新を提供します

受験としてのあなたに一番小さな犠牲で試験に合格するために、我々は一年の無料更新を提供します。あなたは弊社のF2試験問題集をご購入になってから、あとの一年で、あなたは無料更新サービスが得られています。この一年間、もしAdvanced Financial Reporting問題集が更新されたら、弊社はあなたにメールをお送りいたします。我々はこの一年あなたの持っているF2問題集がずっと最新版のを保証します。

我々のF2模擬問題集は的中率が高いです

受験者たちにヘルプを提供するために、我々の専門家たちによって、過去の数年の試験のデータを整理し分析して、今の的中率の高いF2模擬問題集を開発します。今まで、弊社のF2試験問題集を利用する受験者たちはすべて試験に合格しました。受験者としてのあなたはこういう問題集を入手する必要があるかもしれません。的中率が高くて、F2認定試験にパスするチャンスが多くなっています。あなたに大ヘルプが提供できると希望します。我々のF2試験問題集を利用すると、F2認定の準備をする時に時間をたくさん節約することができます。100％の通過率で、あなたは気楽で難しいF2試験に合格できます。

我々は失敗したら全額返金ということを承諾します。

お客様に安心させるために、我々は「F2試験に失敗したら、全額で資料の料金を返金します。」という承諾をします。お客様は試験に失敗したら、あなたの経済損失を減少するために、我々はお客様の資料への料金を返却します。お客様は安心で弊社のF2模擬問題集を利用することができます。弊社は我々の商品に自信がありますから、更新と返金の承諾をしています。だから、我々を信じてください。我々のF2模擬問題集はあなたに失望させない。

我々は無料なデモを提供します

お客様に安心で我々のF2試験問題集を購入するために、我々は無料なデモを提供します。この時代で、IT試験に関する資料の提供者が多くなっていますから、CIMA F2試験問題集はよいのもよくないのもあります。見ることはもっと真実です。あなたは我々のF2模擬問題集の質量に疑問がありましたら、弊社のサイトでデモを無料にダウンロードしてみることができます。我々の問題集でF2認定試験に一発合格することが発見できると決まっています。よく準備しましたか？速くデモをダウンロードしてみましょう。

CIMA F2試験問題集をすぐにダウンロード：成功に支払ってから、我々のシステムは自動的にメールであなたの購入した商品をあなたのメールアドレスにお送りいたします。（12時間以内で届かないなら、我々を連絡してください。Note：ゴミ箱の検査を忘れないでください。）

CIMA Advanced Financial Reporting 認定 F2 試験問題:

1. Which of the following actions should XY's management take in order to reduce its investment in working capital?

A) Scrap its obsolete inventory and replace with new inventory.
B) Extend credit terms with its trade customers.
C) Pay trade suppliers more quickly to take advantage of prompt payment discounts.
D) Sell its long-term investments and use the proceeds to reduce its bank overdraft.

2. RST sells computer equipment and prepares its financial statements to 31 December.
On 30 September 20X5 RST sold computer software along with a two year maintenance package to a customer. The customer is given the right to return the goods within six months and claim a full refund if they are not satisfied with the computer software. The risk of return is considered to be insignificant for RST.
How should the revenue from this transaction and the right of return be recognised in the financial statements for the year ended 31 December 20X5?

A) Do not recognise any revenue from the sale of goods or the maintenance contract and do not create a provision for the anticipated level of returns.
B) Recognise 100% of the revenue from the sale of goods,12.5% of the revenue from the maintenance contract and create a provision for the anticipated level of returns.
C) Recognise 100% of the revenue from both the sale of goods and the maintenance contract and create a provision for the anticipated level of returns.
D) Recognise 12.5% of the revenue from both the sale of goods and the maintenance contract and do not create a provision for the anticipated level of returns.

3. GG's gearing is currently 50% compared to the industry average of 40% (both measured as debt/equity).
GG's debt is all in the form of a single bank loan that is repayable in five years' time. The directors of GG are seeking to raise finance for a new project and they are considering an additional bank loan from the same bank.
Which of the following would prevent the bank from lending the finance for the project in the form of a new bank loan?

A) A covenant on the existing bank loan that restricts the level of dividend that can be paid.
B) The revaluation of GG's property that shows an increase in its value since the existing bank loan was taken out.
C) A projected lack of profits to be able to claim tax relief on the additional interest arising from the new loan.
D) A projected decrease in interest cover that would breach a covenant on the existing loan.

4. Which of the following examples of contracts will use cost of sales as the balancing figure when calculating profit or loss?
Select ALL that apply.

A) Contract A has a total value of£60m, costs to date of£42m and expected costs to completion of£15m.
The project's % stage of completion is 80% using the value method.
B) Contract A has a total value of£75m, costs to date of£61m and expected costs to completion of£20m.
The contracts % stage of completion was calculated by dividing its value to date of£45m by£75m.
C) Contract A has a total value of£85m, costs to date of£69m and expected costs to completion of£22m.
The contracts % stage of completion was calculated by dividing its costs incurred to date of£69m by £75m.
D) Contract A has a total value of£50m, costs to date of£42m and expected costs to completion of£15m.
The project's % stage of completion is 74% using the cost method.
E) Contract A has a total value of£55m, costs to date of£33m and expected costs to completion of£18m.

5. FG acquired 75% of the equity share capital of HI on 1 September 20X3.
On the date of acquisition, the fair value of the net assets was the same as the carrying amount, with the exception of a contingent liability disclosed by HI and relating to a pending legal case. At 1 September 20X3, the contingent liability was independently valued at $1.2 million.
At the current year end, 31 March 20X5, the legal case is still outstanding. The fair value of the liability has now been estimated at $1.4 million, and the case is expected to be resolved in the forthcoming financial year.
How should this contingent liability be recorded in the consolidated financial statements for the year ended 31 March 20X5?

A) A current liability of $1.4 million.
B) A non-current liability $1.2 million.
C) A non-current liability of $1.4 million.
D) A current liability of $1.2 million.

質問と回答：