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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擁有超高命中率的 Financial Reporting - F1 題庫資料

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最新的 CIMA Certification F1 免費考試真題:

1. When calculating the gam chargeable to tax on the disposal of a building, which of the following would NOT be an allowable deduction?

A) Estate agent's fee payable on its sale.
B) Costs of constructing an extension to the building.
C) Interest on a loan that was used to assist with its original purchase.
D) Legal fees arising on the original purchase of the building.

2. An entity has a working capital cycle of 120 days which has been calculated in part from the following data:

What is the stock holding period on the basis of 365 days in a year?
Give your answer to the nearest whole day.

3. QR purchased a property for its investment potential on 1 January 20X3 for $2.5 million.
The total property cost is split as follows: land $1 million and buildings $1.5 million. The buildings were expected to have a remaining useful life of 40 years.
The local property index at 31 December 20X3 indicates that the fair value of the property has risen by 10%.
What is the balance that QR will include in its statement of financial position at 31 December 20X3 for this property, assuming that it uses the IAS 40 Investment Properties fair value model?
Give your answer in $million to two decimal places.

4. Which of the following is a feature of value added tax (VAT)?

A) Only registered entities can charge VAT on sales or recover VAT paid on purchases.
B) The value of all supplies must be taken into account when determining whether the registration threshold has been exceeded.
C) Entities cannot register for VAT if the value of their taxable supplies is below the registration threshold.
D) Entities that make only standard-rated or zero-rated supplies have their right to recover input tax restricted.

5. Which of the following would be classified as a parent and subsidiary relationship in accordance with IFRS 10 Consolidated Financial Statements?

A) Entity C owns 45% of another entity's equity shares and can exercise significant influence over that entity's financial and operating policy decisions.
B) Entity D owns 25% of another entity's equity shares and associated voting rights and 100% of its preference shares.
C) Entity B owns 20% of another entity's equity shares and has an agreement with other equity shareholders of that entity that gives it power over a further 20% of the equity voting rights.
D) Entity A owns 30% of another entity's equity shares and has the power to appoint or remove the majority of the members of the board of directors and control of the entity is through that board.

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