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最新的 CIMA Management F2 免費考試真題:

1. AB and CD are separate entities that prepare financial statements to 31 May using international accounting standards. AB and CD provide technical support services to the financial services industry and operate in the same country. The financial statements are identical except for the following:
* AB purchased all operating equipment, paying $100,000, using a 5 year bank loan. The useful life of the equipment was 5 years.
* CD signed an operating lease agreement for all operating equipment for 5 years paying
$20,000 per year.
Both entities charge all expenses relating to the equipment to cost of sales.
From the information provided, which of the following ratios would be reliably comparable for AB and CD?

A) Gross profit margin
B) Profit before tax margin
C) Return on capital employed
D) Non current asset turnover

2. LK acquired 100% of the equity shares of TU on 1 January 20X4. LK disposed of 60% of TU for £2,400,000 on 30 September 20X4. The sale proceeds reflected the fair value of TU's shares on that date.
The remaining 40% shareholding gave LK the ability to exercise significant influence over the activities of TU. TU reported profit of $1,800,000 for the year ended 31 December 20X4 and this accrued evenly throughout the year.
Calculate the investment in associate that will be presented in LK's consolidated statement of financial position as at 31 December 20X4.
Give your answer to the nearest whole $'000.
$ 000

3. 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

4. What is the total comprehensive income attributable to the shareholders of GHI that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?

A) $2,780,000
B) $2,880,000
C) $3,260,000
D) $2,875,000

5. Which of the following taken independently would explain the reduction in the profits as highlighted by the Chairman's press release?

A) Staff training costs.
B) Amortisation of development expenditure.
C) Installation costs of new equipment.
D) Extended credit terms to customers.

問題與答案：

問題 #1 答案： A

問題 #2 答案： 僅成員可見

問題 #3 答案： D

問題 #4 答案： A

問題 #5 答案： A