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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. MNO is listed on its local stock exchange. It has a high level of gearing compared to the industry average as a result of rapid expansion funded by debt. The directors of MNO would like to reduce the level of gearing by raising equity to fund the next expansion project. The directors are considering whether to use a placing of new shares or a rights issue.
Which of the following statements is true?

A) A placing will increase the proportion of the total number of MNO's shares held by large investors.
B) The administration costs associated with a placing are usually more expensive than a rights issue because less investors are involved.
C) A rights issue would not need to be underwritten because the risk of the shares not being taken up is small compared to a placing.
D) The directors must use a placing before offering the rights issue to existing shareholders.

2. Which TWO of the following would be the primary disadvantages of producing the disclosures required in IFRS12 Disclosure of Interests in Other Entities?

A) The users of the financial statements may feel overburdened with information.
B) The disclosures will give competitors commercially sensitive information.
C) The disclosures will highlight the risks associated with interests in other entities.
D) The disclosures take time and therefore incur costs which erodes shareholder value.
E) The auditors will have to audit these disclosures.

3. The IAS definitions of financial instruments dictate their classification between debt and equity. Which of of the following factors might this classification impact?
Select ALL that apply.

A) Financial risk
B) Profit distribution
C) Profitability
D) Liquidity

4. Information from the financial statements of an entity for the year to 31 December 20X5:

The gearing ratio calculated as debt/equity and interest cover are:

A) gearing of 15% and interest cover of 6.
B) gearing of 16% and interest cover of 6.
C) gearing of 15% and interest cover of 4.
D) gearing of 16% and interest cover of 4.

5. 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

問題與答案：