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 of the following are techniques that can be used by a company to ensure they receive timely payment of receivables? Select ALL that apply:

A) Offering cash or early payment discount
B) Offering extended credit to return customers
C) Assessing credit risk of customers before they are given credit
D) Charging interest on late payments
E) Offering free items

2. In accordance with the Conceptual Framework for Financial Reporting, which of the following describes the historical cost measurement basis for an asset?

A) The amount that would be received on the sale of the asset.
B) The amount paid when the asset was purchased.
C) The present value of future cash flows generated from the asset.
D) The cost to acquire an equivalent asset at the measurement date.

3. In 20X4, DEF closed its business having made a trading loss of $160,000. In DEF's country of residence, trading losses may be carried back three years on a LIFO basis.
The profits for the last four years of trading were:

What are the taxable profits or losses for years 20X1 and 20X2?

A) 20X1 $150,000, 20X2 $133,000
B) 20X1 $150,000, 20X2 $nil
C) 20X1 $143,000, 20X2 $ nil
D) 20X1 $10,000, 20X2 $113,000

4. An entity acquires 100% of the equity shares in another entity.
The consideration paid for the shares is less than the fair value of the net assets acquired.
Which of the following is the correct accounting treatment for the difference between the consideration paid and the fair value of the net assets acquired, in accordance with IFRS 3 Business Combinations?

A) Recognise as a gain in the statement of changes in equity.
B) Recognise as a deferred credit and release to consolidated profit or loss over its useful economic life.
C) Recognise as a deduction from goodwill in the consolidated statement of financial position.
D) Recognise as a gain in the consolidated statement of profit or loss.

5. GH's tax liability at 30 June 20X3 in respect of the tax charge on the profits for the year ended 30 June 20X3 is $876,000.
There was an over provision of $105,000 that related to the tax charge on the profits for the year ending 30 June 20X2.
What amount should be shown in GH's statement of profit or loss for the year ending 30 June 20X3?
Give your answer to the nearest $.

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