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. ABC uses an aggressive approach to managing its working capital. XYZ uses a conservative approach to managing its working capital.
Which of the following is ABC more at risk of compared to XYZ?

A) Receivables not paying on time
B) Running out of cash
C) High finance costs
D) Inventory obsolescence

2. On 31 July 20X8, CDE's directors decided to sell an asset with a carrying amount of $26,000. On that date it ceased to be used in readiness for its sale.
There is an active second-hand market for this type of asset and it has been advertised at its market value of $24,000 When a seller is found, the asset will need to be dismantled at a cost of $1,000 What is the amount to be recognised as an asset held for sale on 31 July 20X8?
Give your answer to the nearest $.

3. UV's financial statements for the year ended 31 March 20X8 were approved for publication on 30 June 20X8.
In accordance with IAS 10 Events After the Reporting Period, which of the following material events would have been classified as a non-adjusting event in these financial statements?

A) On 28 April 20X8 a fire destroyed half of UV's main production facility. Output was severely reduced for six months.
B) On 1 June 20X8 UV was awarded damages of $70,000 in respect of a legal claim that it had made against the local government authority in October 20X7.
C) On 10 April 20X8 UV received a communication stating that one of its customers had ceased trading and gone into liquidation. The balance outstanding at 31 March 20X8 was unlikely to be paid.
D) On 1 June 20X8 UV's auditors discovered that an error in valuation had caused the closing inventory to be overvalued by $150,000.

4. 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.

5. DEF is considering introducing a Pay-As-You-Earn (PAYE) system but unsure of the advantages of using it.
Which of the following statements are advantages from the employees perspective of an entity using a PAYE system for collecting taxes from employees.
Select ALL that apply.

A) The employee does not have to budget for their tax payments because the tax is deducted at source.
B) The employee will avoid being charged penalties for paying late.
C) The employee does not have to complete a self assessment tax return.
D) The employee will calculate their own tax payment.
E) The employee will be able to deal with tax authority directly to make payments.

Solutions: