最新のF2問題集で試験を準備する

CIMA F2 試験概要:

CIMA F2 試験シラバストピック:

CIMA Advanced Financial Reporting 認定 F2 試験問題：

1. AB acquired 90% of the equity of YZ on 31 December 20X2. On the same date YZ acquired 60% of the equity shares of VW for $750,000. AB has no other subsidiaries.
The following information regarding YZ and VW was available:

What amount will AB include in its consolidated statement of financial position in respect of non controlling interest at 31 May 20X6?

A) $816,400
B) $840,600
C) $741,400
D) $811,000

2. Mr D, a CIMA qualified accountant, is working on the preparation of a long term profit forecast required by the local stock market prior to a new share issue of equity shares. At the most recent board meeting the directors requested that the forecast be inflated. In Mr D's view this would grossly overestimate the forecast profit. The board intends to publish the revised inflated forecast.
Which THREE of the following are the ethical options available to Mr D in this situation?

A) Discuss the situation with his line manager.
B) Submit the original forecast without the board's approval.
C) Adjust the figures in line with the board's request as this is a forecast and not the financial statements.
D) Consider reporting the situation to the appropriate authorities.
E) Delegate the work to a subordinate.
F) Consider resignation of his post as accountant.

3. Following a wedding in October 20X0 ten people contracted food poisoning from eating food cooked by the wedding caterer PQ. At 31 December 20X0 PQ was advised by its legal advisors that a liability was possible but not probable and the incident was disclosed as a contingent liability at that date.
As the result of developments in the case, which is still not settled, PQ was advised that it is now probable, as at 31 December 20X1, that they will be found liable and will therefore have to pay damages of unknown value.
Which of the following would indicate that in the financial statements of PQ for the year ended 31 December 20X1 this should still be recognised as a contingent liability rather than a provision?

A) It is probable that there will be an outflow of economic resources to settle the case.
B) There is no reliable estimate of the cost.
C) The case has not yet been settled.
D) A present obligation exists as a result of a past event.

4. If you were asked to express the overall performance of an entity as a percentage of its total investment in net assets which of the following ratios would you calculate?

A) Dividend yield
B) Return on capital employed
C) Asset utilisation
D) Non-current asset turnover

5. Which TWO of the following are true for an entity raising equity finance using a rights issue rather than a placing of equity shares to new investors?

A) The cost of underwriting will be lower because the risk of the issue is lower.
B) The voting rights of existing shareholders will be unaffected if the shareholders take up their rights.
C) The shares will sell at a higher price and therefore generate more funds.
D) The issue will widen the base of shareholders if all shareholders take up their rights.
E) The administration is more complex and therefore likely to be more costly.

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