Only need to practice for 20 to 30 hours

You will get to know the valuable exam tips and the latest question types in our F1 certification training files, and there are special explanations for some difficult questions, which can help you to have a better understanding of the difficult questions. All of the questions we listed in our F1 practice exam materials are the key points for the IT exam, and there is no doubt that you can practice all of F1 best questions within 20 to 30 hours, even though the time you spend on it is very short, however the contents you have practiced are the quintessence for the IT exam. And of course, if you still have any misgivings, you can practice our F1 certification training files again and again, which may help you to get the highest score in the IT exam.

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Simulate the real exam

We provide different versions of F1 practice exam materials for our customers, among which the software version can stimulate the real exam for you but it only can be used in the windows operation system. It tries to simulate the F1 best questions for our customers to learn and test at the same time and it has been proved to be good environment for IT workers to find deficiencies of their knowledge in the course of stimulation.

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Fast delivery in 5 to 10 minutes after payment

Our company knows that time is precious especially for those who are preparing for CIMA F1 exam, just like the old saying goes "Time flies like an arrow, and time lost never returns." We have tried our best to provide our customers the fastest delivery. We can ensure you that you will receive our F1 practice exam materials within 5 to 10 minutes after payment, this marks the fastest delivery speed in this field. Therefore, you will have more time to prepare for the F1 actual exam. Our operation system will send the F1 best questions to the e-mail address you used for payment, and all you need to do is just waiting for a while then check your mailbox.

CIMA Financial Reporting Sample Questions:

1. MNO is a manufacturer. Which TWO of the following costs will MNO add to the cost of its finished goods inventory in accordance with IAS 2: Inventories?

A) Abnormal material waste
B) Selling and distribution
C) Warehouse rent
D) Direct labour
E) Import duties

2. Whilst undertaking an external audit, the auditor has identified that there is insufficient evidence to support the financial statements.
As a result the auditors consider these financial statements to be wholly unreliable for decision making purposes.
This will result in a modified audit report with the opinion being .

3. Which of the following is NOT a primary need for regulating financial reporting information of incorporated entities?

A) To ensure that information is consistent with its legal form.
B) To improve the reliability of information for users.
C) To make information more comparable.
D) To make information more consistent.

4. Which of the following is a type of short-term finance?

A) Trade receivables
B) Trade payables
C) Interest bearing bank deposit
D) Loan repayable in five years

5. Why are excise duties an attractive method of raising tax for governments?
Select TWO that apply.

A) Popular form of tax for the tax payer as it can be reclaimed.
B) High yields from the tax.
C) Ensures that the tax levied on all taxpayers is the same irrespective of their spending habits.
D) Encourages consumption of products such as alcohol.
E) Low cost of collection compared to other forms of taxation.

Solutions: