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. An entity bought a capital item for $110,000 on 1 March 20X4 incurring legal fees at the date of purchase of
$2,500.
On 1 May 20X4 additional costs classified as capital expenditure by the tax rules of the country of $25,000 were incurred in respect of the asset. On 1 June 20X4 repairs not classified as capital expenditure were incurred at a cost of $15,000.
The asset was sold for $250,000 on 30 November 20X8 and costs to sell were incurred of $4,300.
Calculate the chargeable gain on the disposal.
Give your answer to the nearest $.

2. Statements of financial position for YZ, BC and DE at 31 March 20X2 include the following balances:

YZ purchased 90% of BC's equity shares for $508,000 on 1 January 20X2. On 1 January 20X2 BC's retained earnings were $183,000. YZ uses the proportion of net assets method to value non-controlling interest at acquisition.
YZ purchased 30% of DE's equity shares on 1 April 20X1 for $112,000. DE's retained earnings at 1 April
20X1 were $88,000.
On 1 February 20X2 YZ sold goods to BC for $28,000 at a mark up of 25% on cost. All the goods were still in BC's inventory at 31 March 20X2.
Calculate the amount of the non-controlling interest to be included in YZ's consolidated statement of financial position at 31 March 20X2.
Give your answer to the nearest whole $.

3. When calculating the gam chargeable to tax on the disposal of a building, which of the following would NOT be an allowable deduction?

A) Estate agent's fee payable on its sale.
B) Costs of constructing an extension to the building.
C) Interest on a loan that was used to assist with its original purchase.
D) Legal fees arising on the original purchase of the building.

4. Which of the following methods could be used by a tax authority to reduce tax evasion and avoidance?

A) Reduce requirements to have tax returns audited.
B) Simplify the tax structure, minimizing allowances and exemptions.
C) Reduce penalties for avoidance.
D) Increase tax rates to compensate for losses due to evasion.

5. Which of the following does the phrase 'events after the reporting period' refer to?

A) Material events which occur between the income statement date and the statement of financial position date
B) Material events which occur after the release of the statement of financial position
C) Material events which occur before the statement of financial position date
D) Material events which occur between the statement of financial position date and the date on which the financial statements are approved

問題與答案：