F2 : Advanced Financial Reporting

現在、CIMA F2認証試験はとても人気があるIT能力認定試験です。CIMA F2認証試験を受験して認証資格を取ることによって、より早く昇進昇給して、事業を成功にします。

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CIMA F2 試験シラバストピック:

CIMA Advanced Financial Reporting 認定 F2 試験問題：

問題 #1

Which of the following best describes the goal of WACC as a measure?

A. To work out the average return that is required by the company on its investments in order to satisfy all debt holders.
B. To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
C. To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
D. To work out the average return that is required by the company on its investments in order to satisfy all shareholders.

問題 #2

EF obtained a government licence, free of charge, to operate a silver mine in 20X7 and $5 million was spent on preparing the site. The mine commenced operation on 1 January 20X8. The licence requires that at the end of the mine's useful life of 20 years, the site above ground must be reinstated to its original position.
EF estimated that the cost in 20 years' time of this reinstatement will be $3 million, which has a present value of $1 million at 1 January 20X8.
Which THREE of the following describe how the cost of the reinstatement of the site should be treated in the financial statements of EF in the year ended 31 December 20X8?

A. Depreciation will be charged over 20 years on the full cost of the mine including the reinstatement cost.
B. The cost of the mine will be increased by $3 million on 1 January 20X8.
C. There will be a credit to finance costs for the unwinding of the discount on the reinstatement provision.
D. The cost of the mine will be increased by $1 million on 1 January 20X8.
E. There will be a debit to finance costs for the unwinding of the discount on the reinstatement provision.
F. Only the cost of the site preparation will be depreciated over the mine's useful economic life.

問題 #3

UV entered into a five year non-cancellable operating lease for an asset two years ago. Lease payments are settled annually in arrears.
At the year end, UV no longer requires this leased asset as they have decided to discontinue the product line that it was used for.
At this date UV had made two out of the five lease payments.
Which of the following statements about the unavoidable lease payments is true in accordance with IAS
37 Provisions, Contingent Liabilities and Assets?

A. A provision should be recognised for the unavoidable lease payments with a corresponding charge to profit or loss.
B. The amount of the unavoidable lease payments should be ignored in the financial statements.
C. A provision should be recognised for the unavoidable lease payments with a corresponding charge to other comprehensive income.
D. The amount of the unavoidable lease payments should be disclosed in the financial statements with no corresponding accounting entry.

問題 #4

ST has sold its main office property, which had a carrying value of $360,000, to AB, a property management entity.
The property was sold for $400,000 which is equal to its fair value and was immediately leased back under an operating lease agreement.
Which of the following journals will record this transaction?

A. Option A
B. Option C
C. Option B
D. Option D

問題 #5

CD granted 1,000 share options to its 100 employees on 1 January 20X8.To be eligible, employees must remain employed for 3 years from the grant date. In the year to 31 December 20X8, 15 staff left and a further 25 were expected to leave over the following two years.
The fair value of each option at 1 January 20X8 was $10 and at 31 December 20X8 was $15.
Which THREE of the following are true in respect of recording these share options in the year ended 31 December 20X8?

A. The credit entry will be to equity.
B. The calculation of the charge for the year will be adjusted for actual leavers only.
C. Fair value at 1 January 20X8 will be used to value the options.
D. The calculation of the charge for the year will be adjusted for actual and estimated leavers.
E. The credit entry will be to non-current liabilities.
F. Fair value at 31 December 20X8 will be used to value the options.

解説：