CIMA F2 - PDF電子當

F2 pdf
  • 考試編碼:F2
  • 考試名稱:Advanced Financial Reporting
  • 更新時間:2025-12-10
  • 問題數量:212 題
  • PDF價格: $59.98
  • 電子當(PDF)試用

CIMA F2 超值套裝
(通常一起購買,贈送線上版本)

F2 Online Test Engine

在線測試引擎支持 Windows / Mac / Android / iOS 等, 因爲它是基於Web瀏覽器的軟件。

  • 考試編碼:F2
  • 考試名稱:Advanced Financial Reporting
  • 更新時間:2025-12-10
  • 問題數量:212 題
  • PDF電子當 + 軟件版 + 在線測試引擎(免費送)
  • 套餐價格: $119.96  $79.98
  • 節省 50%

CIMA F2 - 軟件版

F2 Testing Engine
  • 考試編碼:F2
  • 考試名稱:Advanced Financial Reporting
  • 更新時間:2025-12-10
  • 問題數量:212 題
  • 軟件版價格: $59.98
  • 軟件版

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Free Download F2 pdf braindumps

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最新的 CIMA Management F2 免費考試真題:

1. Which of the following actions should XY's management take in order to reduce its investment in working capital?

A) Sell its long-term investments and use the proceeds to reduce its bank overdraft.
B) Extend credit terms with its trade customers.
C) Scrap its obsolete inventory and replace with new inventory.
D) Pay trade suppliers more quickly to take advantage of prompt payment discounts.


2. Which of the following best describes the goal of WACC as a measure?

A) To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
B) To work out the average return that is required by the company on its investments in order to satisfy all debt holders.
C) To work out the average return that is required by the company on its investments in order to satisfy all shareholders.
D) To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.


3. ST acquired 70% of the equity shares of DE for $87,500 on 30 September 20X5. At the date of acquisition the net assets of DE were $54,700 and the fair value of the non controlling interest was measured at
$19,700. There has been no impairment of goodwill.
On 30 September 20X9 ST disposed of its entire investment in DE for $262,500 when the net assets of DE were $96,250.
What is the gain or loss on disposal of DE that will be included in ST's consolidated profit or loss for the year ended 30 September 20X9?

A) $113,750 loss
B) $166,250 gain
C) $166,250 loss
D) $113,750 gain


4. Which of the following is a related party according to the definition of a related party in IAS24 Related Party Disclosures?

A) Major customer
B) Provider of finance
C) Major supplier
D) Managing Director


5. JKL measure gearing as debt:equity, based on book values. At 31 December 20X5 the ratio is 2:3 and JKL would like this to be 2:5.
Which of the following transactions individually would achieve this?

A) Issue of redeemable preference shares at par.
B) Revaluation of investment property to an increased fair value.
C) Repayment of a 6 year term loan with the issue of 5 year redeemable debentures.
D) Bonus issue from the share premium account.


問題與答案:

問題 #1
答案: A
問題 #2
答案: D
問題 #3
答案: D
問題 #4
答案: D
問題 #5
答案: B

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