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.

There is no doubt that the IT examination plays an essential role in the IT field. On the one hand, there is no denying that the F1 practice exam materials provides us with a convenient and efficient way to measure IT workers' knowledge and ability(F1 best questions). On the other hand, up to now, no other methods have been discovered to replace the examination. That is to say, the IT examination is still regarded as the only reliable and feasible method which we can take (F1 certification training), and other methods are too time- consuming and therefore they are infeasible, thus it is inevitable for IT workers to take part in the IT exam. However, how to pass the CIMA F1 exam has become a big challenge for many people and if you are one of those who are worried, congratulations, you have clicked into the right place--F1 practice exam materials. Our company is committed to help you pass exam and get the IT certification easily. Our company has carried out cooperation with a lot of top IT experts in many countries to compile the F1 best questions for IT workers and our exam preparation are famous for their high quality and favorable prices. The shining points of our F1 certification training files are as follows.

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. Country Q has the following rules in respect of capital tax on the disposal of assets:
*Capital gains are subject to tax at 25%.
*Capital losses can only be carried forward and offset against future capital gains.
The following data relates to ABC:

How much capital tax will be payable on the capital gain recorded in 20X3?
Give your answer to the nearest $.

2. There are two main approaches to corporate governance: rules-based and principle-based.
Which THREE of the following are correct?

A) A principle-based approach will mean the entity must comply or explain and a rules-based approach will have appropriate penalties for transgression.
B) Rules-based corporate governance applies to the USA and principle-based corporate governance applies to the UK.
C) Best practice will use a rules-based approach to corporate governance and will have appropriate penalties for transgression.
D) Sarbanes Oxley Act (SOX) is a principle-based approach to corporate governance.
E) Sarbanes Oxley Act (SOX) is a rules-based approach to corporate governance.
F) Rules-based corporate governance applies to the UK and principle-based corporate governance applies to the USA.

3. To apply the fundamental principles of the Code of Ethics, existing and potential threats to the entity first need to be identified and evaluated.
Which THREE of the following are identified in the Code as threats?

A) Self-interest threats
B) Familiarity threats
C) Objectivity threats
D) Confidentiality threat
E) Self-review threats
F) Integrity threats

4. 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) The asset is available for immediate sale
C) A buyer has already expressed interest
D) The sale of the asset is likely to generate a significant profit
E) Management is committed to a plan to sell

5. There are two main approaches that a country could adopt in respect of corporate governance regulation - a rules based approach and a principles based approach. Match the following statements with the appropriate approach by placing either rules based or principles based against each of them.

Solutions: