為 Advanced Financial Reporting - F2 題庫客戶提供跟踪服務

我們對所有購買 CIMA Advanced Financial Reporting - F2 題庫的客戶提供跟踪服務，確保 CIMA Advanced Financial Reporting - F2 考題的覆蓋率始終都在95％以上，並且提供2種 CIMA Advanced Financial Reporting - F2 考題版本供你選擇。在您購買考題後的一年內，享受免費升級考題服務，並免費提供給您最新的 CIMA Advanced Financial Reporting - F2 試題版本。

CIMA Advanced Financial Reporting - F2 的訓練題庫很全面，包含全真的訓練題，和 CIMA Advanced Financial Reporting - F2 真實考試相關的考試練習題和答案。而售後服務不僅能提供最新的 CIMA Advanced Financial Reporting - F2 練習題和答案以及動態消息，還不斷的更新 Advanced Financial Reporting - F2 題庫資料的題目和答案，方便客戶對考試做好充分的準備。

購買後，立即下載 F2 試題 (Advanced Financial Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

擁有超高命中率的 Advanced Financial Reporting - F2 題庫資料

Advanced Financial Reporting 題庫資料擁有有很高的命中率，也保證了大家的考試的合格率。因此 CIMA Advanced Financial Reporting-F2 最新考古題得到了大家的信任。如果你仍然在努力學習為通過 Advanced Financial Reporting 考試，我們 CIMA Advanced Financial Reporting-F2 考古題為你實現你的夢想。我們為你提供最新的 CIMA Advanced Financial Reporting-F2 學習指南，通過實踐的檢驗，是最好的品質，以幫助你通過 Advanced Financial Reporting-F2 考試，成為一個實力雄厚的IT專家。

我們的 CIMA Advanced Financial Reporting - F2 認證考試的最新培訓資料是最新的培訓資料，可以幫很多人成就夢想。想要穩固自己的地位，就得向專業人士證明自己的知識和技術水準。CIMA Advanced Financial Reporting - F2 認證考試是一個很好的證明自己能力的考試。

在互聯網上，你可以找到各種培訓工具，準備自己的最新 CIMA Advanced Financial Reporting - F2 考試，但是你會發現 CIMA Advanced Financial Reporting - F2 考古題試題及答案是最好的培訓資料，我們提供了最全面的驗證問題及答案。是全真考題及認證學習資料，能夠幫助妳一次通過 CIMA Advanced Financial Reporting - F2 認證考試。

最優質的 Advanced Financial Reporting - F2 考古題

在IT世界裡，擁有 CIMA Advanced Financial Reporting - F2 認證已成為最合適的加更簡單的方法來達到成功。這意味著，考生應努力通過考試才能獲得 Advanced Financial Reporting - F2 認證。我們很好地體察到了你們的願望，並且為了滿足廣大考生的要求，向你們提供最好的 CIMA Advanced Financial Reporting - F2 考古題。如果你選擇了我們的 CIMA Advanced Financial Reporting - F2 考古題資料，你會覺得拿到 CIMA 證書不是那麼難了。

我們網站每天給不同的考生提供 CIMA Advanced Financial Reporting - F2 考古題數不勝數，大多數考生都是利用了 Advanced Financial Reporting - F2 培訓資料才順利通過考試的，說明我們的 CIMA Advanced Financial Reporting - F2 題庫培訓資料真起到了作用，如果你也想購買，那就不要錯過，你一定會非常滿意的。一般如果你使用 CIMA Advanced Financial Reporting - F2 針對性復習題，你可以100%通過 Advanced Financial Reporting - F2 認證考試。

最新的 CIMA Management F2 免費考試真題:

1. On 1 January 20X7 GH purchased plant and equipment at a cost of $400,000. The temporary differences in respect of this plant and equipment at 31 December 20X7 and 20X8 have been calculated as follows:
Assume that there are no other temporary differences in the periods and that the corporate income tax rate is 25%. GH is expected to have significant taxable profits in the future.
Which of the following is the correct impact in GH's statement of financial position at 31 December 20X8 in respect of deferred tax?

A) Increase in the deferred tax asset.
B) Decrease in the deferred tax liability.
C) Decrease in the deferred tax asset.
D) Increase in the deferred tax liability.

2. A convertible bond with a nominal value of $100 can be redeemed at par in 5 years' time or be converted into 1 new equity share for every $5 of bond held.
The current equity share price is $3.50 and it is anticipated that this will grow at a rate of 7% per year.
What is the value of the conversion option of the bond in 5 years' time?
Give your answer to two decimal places.
$ ?

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

4. XY owned 80% of the equity share capital of AB at 1 January 20X5. XY disposed of 20% of AB's equity share capital on 31 December 20X5 for $200,000. The non controlling interest was measured at
$140,000 immediately prior to the disposal.
What was the amount of the credit to retained earnings that XY will process in respect of this disposal when it prepares its consolidated financial statements at 31 December 20X5?

A) $80,000
B) $200,000
C) $140,000
D) $60,000

5. EF has redeemable 10% bonds which are currently trading at $94.00 for each $100 of nominal value. The bonds can be redeemed at par in five years' time. The corporate income tax rate is 22%.
The present value of the cash flows associated with $100 nominal value of these bonds at a discount rate of 7% is $9.28.
Calculate the post tax cost of debt.
Give your answer as a percentage to one decimal place.
%

問題與答案：