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. The following information is extracted from the trial balance of YY at 30 September 20X3.

i. Included in revenue is a refundable deposit of $20 million for a sales transaction that is due to take place on 14 October 20X3.
ii. The cost of closing inventory is $28 million, however, the net realisable value is estimated at $25 million.
iii. The interest free loan was obtained on 1 January 20X3. The loan is repayable in 12 quarterly installments starting on 31 March 20X3. All installments to date have been paid on time.
Calculate the cost of sales that would be shown in YY's statement of profit or loss for the year ended 30 September 20X3.
Give your answer to the nearest $ million.

2. The International Accounting Standards Board's "The Conceptual Framework for Financial Reporting" (known as The Conceptual Framework) states that "faithful representation" is a fundamental qualitative characteristic.
In accordance with the Conceptual Framework which of the following is NOT part of faithful representation?

A) Neutral
B) Complete
C) Comparable
D) Free from error

3. The external auditors have completed their audit and have discovered a material but not pervasive error in the financial statements of JK.
The directors of JK have refused to change the financial statements.
What type of modified audit report should be issued?

A) Adverse opinion
B) Disclaimer of opinion
C) Emphasis of matter opinion
D) Qualified opinion

4. XYZ operates in Country A where tax rules state that entertaining costs and donations to political parties are disallowable for tax purposes.
XYZ calculated both its accounting and taxable profits for the year ended 31 December 20X2 after deducting
$10,000 of entertaining costs.
It is considering what impact the ruling that "entertaining costs are disallowable for tax purposes" will have on its two profit figures.
Which of the following correctly states the impact of the ruling on the profits already calculated?

A) Both accounting and taxable profits will increase by $10,000.
B) Accounting profit will decrease by $10,000 and taxable profit will increase by $10,000.
C) Accounting profit will not be affected but taxable profit will increase by $10,000.
D) Both accounting and taxable profits will decrease by $10,000.

5. BCD's financial statements for the year ending 30 November 20X3 include the following:

Inventory at 30 November 20X2 was $220,000.
What is BCD's average inventory holding period for the year ended 30 November 20X3?

A) 37 days
B) 42 days
C) 35 days
D) 45 days

問題與答案：