安全具有保證的 F1 題庫資料

在談到 F1 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，CIMA F1 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 CIMA F1 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 F1 考試中總是取得好成績，可以肯定的是，CIMA F1 學習指南是為你提供最實際的認證考試資料，值得信賴。

CIMA F1 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 CIMA F1 考試。獲得了 CIMA Certification 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 CIMA F1 考古題產品，離你的夢想更近了一步。我們為你提供的 CIMA F1 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 F1 考試。

購買後，立即下載 F1 題庫 (Financial Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

F1 題庫產品免費試用

我們為你提供通过 CIMA F1 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 CIMA F1 試題免費試用版。你將可以得到免費的 F1 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 CIMA F1 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 CIMA F1 題庫產品，它不會讓你失望。

雖然通過 CIMA F1 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 CIMA F1 認證考試的方案，他們的研究成果不但能順利通過F1考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 CIMA F1 題庫資料是真實可靠的。

免費一年的 F1 題庫更新

為你提供購買 CIMA F1 題庫產品一年免费更新，你可以获得你購買 F1 題庫产品的更新，无需支付任何费用。如果我們的 CIMA F1 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 F1 題庫產品。

通過 CIMA F1 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 CIMA F1 考古題就是好的保障。CIMA F1 考古題覆蓋了最新的考試指南，根據真實的 F1 考試真題編訂，確保每位考生順利通過 CIMA F1 考試。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 CIMA F1 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 F1 考試過程中變題了，考生可以享受免費更新一年的 CIMA F1 考題服務，保障了考生的權利。

最新的 CIMA Certification F1 免費考試真題:

1. The IV Group is formed of I Ltd and its subsidiary company V Ltd. I Ltd purchased 67% of V Ltd's ordinary share capital on 31 March 20X3.
The purchase cost I Ltd £129,000. At the date of purchase V Ltd's net assets were £155,000 while its share capital was £37,000. NCI fair value on the date of acquisition was £31,000.
What was the amount of goodwill I Ltd paid as part of the acquisition. Calculate this figure using both the proportion of net assets method and the full good will method for valuing the non-controlling interest.

A) Proportion of net assets method = £5,000
B) Full goodwill method = £5,000
C) Full goodwill method = £25,150
D) Proportion of net assets method = £25,150
E) Proportion of net assets method = £77,150
F) Full goodwill method = £57,000

2. On 31 March 20X1 OP decided to sell a property. On that date this property was correctly classified as held for sale in accordance with IFRS 5 Non-Current Assets Held For Sale And Discontinued Operations.
In the draft financial statements of OP for the year ended 31 October 20X1 this property has been included at its fair value, which was $520,000 lower than its carrying value. This has resulted in a charge to profit or loss, the result of which is that the draft financial statements show a loss of $450,000 for the year to 31 October
20X1. When the management board of OP reviewed the draft financial statements it was unhappy about the loss and decided that the property should be reclassified as a non-current asset and reinstated to its original value, despite the fact that its plans for the property had not changed.
In accordance with the ethical principle of professional competence and due care, which THREE of the following statements explain how this property should be accounted for in the financial statements of OP for the year ended 31 October 20X1?

A) The property impairment should not be recorded until the sale has completed.
B) The property should not be depreciated after 31 March 20X1.
C) The property should be treated as a non-current asset held for sale from 31 March 20X1.
D) The property should be treated as a non-current asset held for sale from 1 November 20X1.
E) The impairment of $520,000 should be shown as an expense in the statement of profit or loss.
F) The property should be depreciated until 31 October 20X1.

3. EFG prepares financial statements to 31 December each year. EFG has the following receivable days based on the year end receivable balances:

Which of the following would be a reason for this decrease in receivable days?

A) EFG employed an inexperienced credit controller in November 20X2.
B) EFG's revenue for 20X2 increased as a result of competitive pricing.
C) EFG's largest customer negotiated an increase in credit terms during 20X2.
D) EFG transferred collection of all receivables to a factoring agency during 20X2.

4. KL has S90.000 of plant and machinery which was acquired on 1 June 20X4. Tax depreciation rates on plant and machinery are 20% reducing balance. All plant and machinery was sold for 560,000 on 1 June 20X6 Calculate the tax balancing allowance or charge on disposal tor the year ended 31 May 20X7 and state the effect on the taxable profit.

A) A balancing charge of $2,400 increases taxable profit.
B) A balancing charge of $2,400 reduces taxable profit.
C) A balancing allowance of $2,400 increases taxable profit.
D) A balancing allowance of $2,400 reduces taxable profit.

5. Which THREE of the following are included within an entity's statement of profit or loss?

A) Dividends paid
B) Impairment loss
C) Finance income
D) Revaluation surplus
E) Dividends revived

問題與答案：