最優質的 Financial Reporting - F1 考古題

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 THREE of the following must an auditor consider in order to form an opinion on the truth and fairness of an entity's financial statements?

A) Whether every transaction that underpins the financial statements has been correctly recorded.
B) Whether the entity has been exposed to any fraud.
C) Whether the entity has kept proper accounting records.
D) Whether the entity has complied with the relevant legislator requirements in respect of the necessary disclosures.
E) Whether all the information and explanations necessary for the purposes of the audit have been received.

2. Which THREE of the following are conditions that must be met to allow an asset to be categorised as held for sale?

A) The asset is being actively marketed at a reasonable price
B) Management is committed to a plan to sell
C) The asset is available for immediate sale
D) A buyer has already expressed interest
E) The sale of the asset is likely to generate a significant profit

3. In which of the following concepts is profit an increase in the nominal value of capital over a period?

A) Operating capital maintenance
B) financial capital maintenance
C) Inflationary capital maintenance
D) Physical capital maintenance

4. The following information relates to a single asset:
*Original cost of $186,000
*Estimated residual value of $6,000
*Expected useful life of 10 years
*Accumulated depreciation at 31 December 20X5 of $66,960
*Annual depreciation rate of 20% on a reducing balance basis
Calculate the amount of depreciation that should be charged to profit or loss for the year ended 31 December 20X6.
Give your answer to the nearest whole number.

5. In accordance with the Conceptual Framework for Financial Reporting, which TWO of the following qualitative characteristics of useful financial information should be considered when selecting a measurement basis?

A) Comparability
B) Faithful representation
C) Timeliness
D) Relevance
E) Verifiability

問題與答案：