CIMA Advanced Financial Reporting : F2認證

考生完美必備的 F2-Advanced Financial Reporting 題庫資料

F2 - Advanced Financial Reporting 考試培訓資料是每個參加IT認證的考生們的必需品，有了這個培訓資料，他們就能做足充分的考前準備，也就有了足足的把握來贏得考試。CIMA 的 F2 考試培訓資料針對性很強，不是每個互聯網上的培訓資料都是這樣高品質的，僅此一家，只有NewDumps能夠這麼完美的展現。

通過那些很多已經通過 CIMA 的 F2 認證考試的IT專業人員的回饋，他們的成功得益於我們網站提供的針對性測試練習題和答案給了他們很大幫助，節約了他們的寶貴的時間和精力，讓他們輕鬆順利地通過他們第一次參加的 F2 - Advanced Financial Reporting 認證考試。所以我們網站是個值得你們信賴的網站。選擇我們，下一個成功的IT人士就是你，我們會成就你的夢想。

F2-Advanced Financial Reporting 提供最好的服務

如果你購買了我們的 CIMA F2 考古題資料，我們將會給你提供最好的服務和最優質的產品，我們的 F2 認證考試軟件已經取得了廠商和第三方的授權，是由IT專業的技術專家根據客戶的需求研發出的一系列認證考試產品，以保證客戶的最大需求，F2 - Advanced Financial Reporting 考試認證資料具有最高的專業技術含量，可以作為相關知識的專家和學者學習和研究之用，我們提供所有的產品都有部分免費試用，在你購買之前以保證你考試的品質及適用性。

如果你擁有了 F2 - Advanced Financial Reporting 最新題庫考試培訓資料，我們將免費為你提供一年的更新，這意味著你總是得到最新的 F2 考試認證資料，只要考試目標有所變化，以及我們的學習材料有所變化，我們將在第一時間為你更新。我們知道你的需求，我們將幫助得到 CIMA 的 F2 最新題庫考試認證的信心，讓你可以安然無憂的去參加考試，並順利通過獲得認證。

購買後，立即下載 F2 題庫 (Advanced Financial Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

F2-Advanced Financial Reporting 題庫由實踐檢驗得到，幫你獲得 F2 證書

通過 F2 - Advanced Financial Reporting 認證考試，如同通過其他世界知名認證，得到國際的認可及接受，F2 認證考試也是其廣泛的IT認證中一個非常重要的考試，并且世界各地的人們都喜歡選擇 CIMA F2 認證考試，使自己的職業生涯更加強化與成功。在NewDumps，同樣你可以選擇適合你學習能力的認證考試題庫產品。

我們的 F2 - Advanced Financial Reporting 培訓資料可以測試你在準備考試時的知識，也可以評估在約定的時間內你的表現。為你獲得的成績以及突出的薄弱環節給出指示，從而改善了薄弱環節，CIMA 的 F2 - Advanced Financial Reporting 考試培訓資料向你介紹不同的核心邏輯的主題，這樣你不僅學習還瞭解各種技術和科目，我們保證，我們的 CIMA F2 培訓資料是通過實踐檢驗了的，我們為你的考試做足了充分的準備，我們的問題是全面的，但價格是合理的。

最新的 CIMA Management F2 免費考試真題:

1. XY acquired 75% of the equity shares of LM on 31 December 20X3. LM acquired 60% of the equity shares of JK on 31 December 20X4 for $950,000. XY measured the non controlling interest in JK at the date of acquisition using the proportionate share of the fair value of the net assets acquired.
The fair value of JK's net assets was $850,000 at 31 December 20X4.
What is the value of goodwill that XY will include in its consolidated statement of financial position at 31 December 30X4 in respect of JK as a result of gaining indirect control?

A) $440,000
B) $330,000
C) $202,500
D) $567,500

2. HJ is currently in dispute with an employee, who is claiming $400,000 in a legal case against them.
HJ's legal advisors have stated that it is probable that they will lose the case and will have to pay the amount claimed.
Also, HJ are claiming $250,000 from a supplier of defective goods and the legal advisors have stated that it is probable that HJ will be successful in this claim.
What is the correct accounting treatment for these two items in HJ's financial statements?

A) Disclose the $400,000 potential outflow and recognise the $250,000 potential inflow.
B) Provide for the $400,000 potential outflow and recognise the $250,000 potential inflow.
C) Disclose the $400,000 potential outflow and disclose the $250,000 potential inflow.
D) Provide for the $400,000 potential outflow and disclose the $250,000 potential inflow.

3. Which THREE of the following statements about preference shares are true?

A) The characteristics of preference shares are closer to debt than equity.
B) Preference shareholders rank below the equity shareholders in a winding up.
C) For an investor, preference shares carry more risk than ordinary shares.
D) Unlike ordinary shares, preference shares may be cumulative.
E) Preference shares cannot be issued as redeemable shares.
F) Preference shareholders receive their dividend entitlement before the equity shareholders.

4. ST acquired 80% of the equity shares of AB on 1 January 20X7. AB acquired 60% of the equity shares of UV on 1 January 20X8. Profit for the year ended 31 December 20X9 for AB is $160,000 and for UV is
$100,000.
Calculate the non-controlling interest figure to be included within ST's consolidated statement of profit or loss for the year ended 31 December 20X9.
Give your answer to the nearest whole number in $000s.
$ ?

5. Which of the following statements about ST is true?

A) The ratio of distribution costs to revenue has increased significantly.
B) The return on the investment in associate on an annual basis is 14%.
C) The effective tax rate incurred by ST has remained largely the same.
D) The increase in administrative expenses is in line with the increase in revenues.

問題與答案：