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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. A local council is one year into a two year project to renovate local parks. The project is on track to be completed within the set time-scale, however it has proved more costly than initially expected.
The project is on track to be completed within its two year period. Contracts for the labour and materials needed to renovate the parks were agreed at the start of the project and no changes have arisen. Despite the fact that the council has yet to fully settle these contracts, costs are set to be as budgeted.
Why would this example not be recognised as a provision?

A) The council doesn't have a present obligation from the project.
B) The settlement of the contract is unlikely to result in an outflow from the council.
C) Neither the timing nor the amount of the provision is uncertain.
D) The council has no potential future obligations arising from the project.

2. Which TWO of the following are true for an entity raising equity finance using a rights issue rather than a placing of equity shares to new investors?

A) The administration is more complex and therefore likely to be more costly.
B) The cost of underwriting will be lower because the risk of the issue is lower.
C) The issue will widen the base of shareholders if all shareholders take up their rights.
D) The shares will sell at a higher price and therefore generate more funds.
E) The voting rights of existing shareholders will be unaffected if the shareholders take up their rights.

3. CD commenced a construction contract on 1 April 20X9. The contract value was agreed at $100,000. CD had incurred $40,000 costs to date and estimated costs to completion were $50,000. At the year ended
31 December 20X9 this contract was estimated to be 60% complete. CD adopted the provisions of IAS
11 Construction Contracts when preparing its financial statements for the year to 31 December 20X9.
What value should be included in CD's profit for the year ended 31 December 20X9 in respect of this contract?
Give your answer to the nearest whole number.
$ ?

4. FG granted share options to its 500 employees on 1 August 20X0. Each employee will receive 1,000 share options provided they continue to work for FG for the four years following the grant date. The fair value of the options at the grant date was $1.30 each. In the year ended 31 July 20X1, 20 employees left and another 50 were expected to leave in the following three years. In the year ended 31 July 20X2, 18 employees left and a further 30 were expected to leave during the next two years.
The amount recognised in the statement of profit or loss for the year ended 31 July 20X1 in respect of these share options was $139,750.
Calculate the charge to FG's statement of profit or loss for the year ended 31 July 20X2 in respect of the share options.

A) $293,800
B) $154,050
C) $280,800
D) $141,050

5. The basic earning per share computed by a company for year ended 31st March 20X7 is £2 per share.
The company had certain convertible debentures outstanding as on 31st March 20X7. The conversion of debentures to equity shares would result in the earnings per share to be £2.2. Which of the following should the company disclose?

A) Basic earnings per share only
B) Diluted earnings per share only
C) Both basic and diluted earnings per share
D) Neither basic nor diluted earnings per share

問題與答案：