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。

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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。）

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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。

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最新的 CIMA Management F2 免費考試真題:

1. On 30 November 20X9 OPQ acquires a financial asset that is classified as Available for Sale.
Which of the following describes the value of the financial asset on the date of acquisition?

A) Fair value excluding transaction costs.
B) Fair value including transaction costs.
C) Present value excluding transaction costs.
D) Present value including transaction costs.

2. 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.

3. Which of the following, in accordance with IFRS 2 Share-based Payments, are only applicable to the accounting treatment of cash settled rather than equity settled share-based payment schemes?
Select ALL that apply.

A) The credit entry in the financial statements is to equity.
B) The instruments in the scheme are remeasured at the end of each financial year to fair value.
C) The expense of the scheme is spread to profit or loss over the vesting period.
D) The credit entry in the financial statements is to liabilities.
E) The instruments in the scheme are measured at the fair value at the grant date of the scheme.

4. LM acquired 15% of the equity share capital of ST on 1 January 20X6 for $18 million. LM acquired a further 50% of the equity share capital of ST for $50 million on 1 January 20X7 when the fair value of ST's net assets was $82 million. The original 15% investment in ST had a fair value of $20 million at 1 January 20X7. The non controlling interest in ST was measured at its fair value of $30 million at the date control in ST was acquired.
Calculate the goodwill arising on the acquisition of ST that LM included in its consolidated financial statements at 31 December 20X7.
Give your answer to the nearest $ million.
$ ? million

5. LM acquired 15% of the equity share capital of ST on 1 January 20X6 for $18 million. LM acquired a further 50% of the equity share capital of ST for $50 million on 1 January 20X7 when the fair value of ST's net assets was $82 million. The original 15% investment in ST had a fair value of $20 million at 1 January 20X7. The non controlling interest in ST was measured at its fair value of $30 million at the date control in ST was acquired.
Calculate the goodwill arising on the acquisition of ST that LM included in its consolidated financial statements at 31 December 20X7.
Give your answer to the nearest $ million.
$ ? million

問題與答案：