免費一年的 F2 題庫更新

為你提供購買 CIMA F2 題庫產品一年免费更新，你可以获得你購買 F2 題庫产品的更新，无需支付任何费用。如果我們的 CIMA F2 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 F2 題庫產品。

通過 CIMA F2 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 F2 考古題就是好的保障。CIMA F2 考古題覆蓋了最新的考試指南，根據真實的 F2 考試真題編訂，確保每位考生順利通過 CIMA F2 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 F2 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 F2 考試過程中變題了，考生可以享受免費更新一年的 CIMA F2 考題服務，保障了考生的權利。

F2 題庫產品免費試用

我們為你提供通过 CIMA F2 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 F2 試題免費試用版。你將可以得到免費的 F2 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 CIMA F2 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 F2 題庫產品，它不會讓你失望。

雖然通過 CIMA F2 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 F2 認證考試的方案，他們的研究成果不但能順利通過F2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 F2 題庫資料是真實可靠的。

安全具有保證的 F2 題庫資料

在談到 F2 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 F2 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 F2 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 F2 考試中總是取得好成績，可以肯定的是，CIMA F2 學習指南是為你提供最實際的認證考試資料，值得信賴。

CIMA F2 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 F2 考試。獲得了 CIMA Management 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 F2 考古題產品，離你的夢想更近了一步。我們為你提供的 CIMA F2 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 F2 考試。

購買後，立即下載 F2 題庫 (Advanced 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。）

最新的 CIMA Management F2 免費考試真題:

1. WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?

A) A debit of $39,000
B) A debit of $54,000
C) A credit of $39,000
D) A credit of $54,000

2. You are a Financial Controller at BCD and are in the process of preparing the year-end financial statements. A member of your finance team has come to see you about her provisions balance at year- end.
She says that the Managing Director has asked her to increase the provisions balance by $1 million overall. She thinks this is because BCD has had a very good year in terms of profit, and the Managing Director wants to put some profit aside to protect against any future reductions in profit. $1 million is material to BCD.
You believe that the provisions balance was fairly stated without the additional $1 million.
Which TWO of the following would be appropriate actions in this scenario?

A) Speak to the shareholders at the upcoming annual general meeting about this issue.
B) Contact the external auditors of BCD and tell them that the Managing Director wants to change the provisions balance.
C) Discuss the matter with the Finance Director as he is your immediate line manager.
D) Tell the member of your finance team to ignore the Managing Director and to leave the provisions balance as it was.
E) Speak to the Managing Director to explain that the level of provisions is governed by financial reporting standards.

3. On 1 January 20X4 EF grants each of its 125 employees 500 share options on the condition that they remain in employment for 3 years. During the year to 31 December 20X4 10 employees left and It is expected that a further 25 will leave before the end of the vesting period.
The fair value of each share option is $30 on 1 January 20X4 and $45 on 31 December 20X4.
What is the journal entry in respect of these share options in EF's financial statements for the year ended 31 December 20X4?

A) Option B
B) Option C
C) Option A
D) Option D

4. FGH plans to issue a large number of shares to the public via an IPO.
It is considering either an offer for sale at a fixed price or an offer for sale by tender.
Which of the following would be an advantage to FGH of using the offer for sale by tender compared to the fixed price offer?

A) The shares will be sold to different investors at differing values thus maximising the capital raised.
B) There would be more certainty over the issue price of the shares.
C) Tenders are more attractive to less sophisticated investors thus maximising potential investment.
D) There is potential for reaching a higher share price thus maximising capital raised.

5. When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?

A) Capital repayment element of the lease payments
B) Depreciation of the leased asset
C) Finance cost element of the lease payments
D) Lease payments payable
E) Lease payments paid

問題與答案：