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在IT世界裡，擁有 CIMA Financial Reporting - F1 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 Financial Reporting - F1 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 Financial Reporting - F1 考古題。如果你選擇了我們的 CIMA Financial Reporting - F1 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 Certification F1 免費考試真題:

1. Which of the following is NOT a responsibility of the International Accounting Standards Board?

A) Final approval of interpretations by the international financial reporting interpretations committee.
B) Fundraising for the international accounting standards committee foundation.
C) Withdrawal of international accounting reporting standards.
D) Preparation of international financial reporting standards.

2. The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:

1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
Calculate the amount that will be shown as the share of profit of associate in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0.

A) $4,000
B) $3,200
C) $10,000
D) $2,000

3. Which THREE of the following would be included in a cash budget?

A) Depreciation on machinery
B) Salaries paid to staff
C) Interest payments
D) Dividends received from associate
E) Profit on disposal of motor vehicle
F) Impairment of goodwill

4. Statements of financial position for YZ, BC and DE at 31 March 20X2 include the following balances:

YZ purchased 90% of BC's equity shares for $508,000 on 1 January 20X2. On 1 January 20X2 BC's retained earnings were $183,000. YZ uses the proportion of net assets method to value non-controlling interest at acquisition.
YZ purchased 30% of DE's equity shares on 1 April 20X1 for $112,000. DE's retained earnings at 1 April
20X1 were $88,000.
On 1 February 20X2 YZ sold goods to BC for $28,000 at a mark up of 25% on cost. All the goods were still in BC's inventory at 31 March 20X2.
Calculate the value of inventory that will be included in YZ's consolidated statement of financial position at 31 March 20X2.
Give your answer to the nearest whole $.

5. A non-executive director of a company is somebody who:

A) is involved in making operational decisions m the company
B) can be appointed Chief Executive Officer of the company.
C) does not earn remuneration from the company
D) need not have experience of the industry in which the company operates

問題與答案：