Fast delivery in 5 to 10 minutes after payment

Our company knows that time is precious especially for those who are preparing for CIMA F2 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 F2 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 F2 actual exam. Our operation system will send the F2 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.

Simulate the real exam

We provide different versions of F2 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 F2 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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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 F2 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 F2 practice exam materials are the key points for the IT exam, and there is no doubt that you can practice all of F2 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 F2 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 F2 practice exam materials provides us with a convenient and efficient way to measure IT workers' knowledge and ability(F2 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 (F2 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 F2 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--F2 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 F2 best questions for IT workers and our exam preparation are famous for their high quality and favorable prices. The shining points of our F2 certification training files are as follows.

CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following would limit the effectiveness of analysis performed on the operating profit margins of two separate entities with the same total revenue over a12 month period?

A) Different pattern of monthly revenues caused by seasonality.
B) Different accounting estimates in respect of depreciation of property, plant and equipment.
C) Different interest rates on loan finance available to the entities.
D) Different approaches to allocating expenses to cost of sales, administration expenses and distribution costs.

2. When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.

A) The percentage ownership
B) Goodwill
C) Intra-group investments
D) Whether control is direct or indirect
E) Non-controlling interests
F) The date of acquisition
G) Whether control has been established

3. XY has a weighted average cost of capital (WACC) of 12%. The debt:equity ratio is 1:3 and this is considered low for the industry. XY needs to raise finance to purchase new machinery in the coming year.
Which of the following forms of finance is most likely to increase the WACC?

A) 6% bank loan
B) Finance lease
C) Rights issue of equity shares
D) 8% preference shares

4. Which TWO of the following are relevant ethical considerations when selecting an accounting policy?

A) It is straightforward to implement.
B) It shows a favourable view of performance.
C) It maximises shareholder wealth.
D) It shows faithful representation of the financial statements.
E) It is in accordance with International Financial Reporting Standards.

5. MNO is listed on its local stock exchange. It has a high level of gearing compared to the industry average as a result of rapid expansion funded by debt. The directors of MNO would like to reduce the level of gearing by raising equity to fund the next expansion project. The directors are considering whether to use a placing of new shares or a rights issue.
Which of the following statements is true?

A) A placing will increase the proportion of the total number of MNO's shares held by large investors.
B) The directors must use a placing before offering the rights issue to existing shareholders.
C) The administration costs associated with a placing are usually more expensive than a rights issue because less investors are involved.
D) A rights issue would not need to be underwritten because the risk of the shares not being taken up is small compared to a placing.

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