CIMA CIMA Certification F1

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JapanCertの試験資料を買うかどうかと迷ったら、CIMA F1 「Financial Reporting」 試験の部分問題と回答を無料にダウンロードして試用する後、決めて信じてくれます。早ければJapanCertを信じてくれて、早く成功になっています。

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近年に、CIMA F1 「Financial Reporting」 認定試験は重要なコンピュータ能力認定試験になっています。CIMA 国際認証資格取得者になったら、求職がもっと易く、高給料も当たり前です！

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CIMA Financial Reporting 認定 F1 試験問題:

1. In accordance with the Conceptual Framework for Financial Reporting, which TWO of the following qualitative characteristics of useful financial information should be considered when selecting a measurement basis?

A) Faithful representation
B) Verifiability
C) Relevance
D) Comparability
E) Timeliness

2. The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:

1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
What is the value of the unrealized profit in inventory adjustment required to inventory in PQ's consolidated statement of financial position at 31 December 20X0?

A) $4,000
B) $2,000
C) $1,667
D) $3,333

3. An entity purchased an asset for $375,000 on 1 November 20X0 incurring legal fees of $33,000.
Improvements were made to the asset for $65,000 on 1 December 20X2 which qualified as capital expenditure under the local tax rules. The entity also incurred repair costs on the asset on 1 February 20X3 amounting to
$10,000.
The asset was sold for $680,000 on 1 December 20X5 incurring allowable costs on disposal of $15,000.
Indexation on the purchase cost and the improvement are allowable.
The index increased by 20% between November 20X0 and December 20X5,15% between December 20X2 and December 20X5 and 10% between February 20X3 and December 20X5 Calculate the chargeable gain on the disposal of the asset on 1 December 20X5.

A) $90,650
B) $89,650
C) $107,250
D) $100,650

4. AB sells to ST, a group entity, 10,000 units at $2.50 each. The market value was $6 each.
The effect on AB of the transfer pricing legislation on this transaction would be to: .

5. XYZ operates in Country A where tax rules state that entertaining costs and donations to political parties are disallowable for tax purposes.
XYZ calculated both its accounting and taxable profits for the year ended 31 December 20X2 after deducting
$10,000 of entertaining costs.
It is considering what impact the ruling that "entertaining costs are disallowable for tax purposes" will have on its two profit figures.
Which of the following correctly states the impact of the ruling on the profits already calculated?

A) Accounting profit will decrease by $10,000 and taxable profit will increase by $10,000.
B) Both accounting and taxable profits will decrease by $10,000.
C) Both accounting and taxable profits will increase by $10,000.
D) Accounting profit will not be affected but taxable profit will increase by $10,000.

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