最新のF1問題集で試験を準備する

CIMA F1 試験概要:

CIMA F1 試験シラバストピック:

CIMA Financial Reporting 認定 F1 試験問題：

1. Which TWO of the following are implications of employee income tax being paid to the tax authority through a Pay-As-You-Earn scheme?

A) The government can budget its cash flows more easily.
B) Most of the administrative costs of collecting the tax are borne by the tax authority
C) The risk of employees defaulting on the payment of tax due is reduced
D) The tax is paid after the employee completes a tax return.
E) The tax authority deals directly with the employees rather than the employers.

2. The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:

1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
What is the value of the unrealized profit in inventory adjustment required to inventory in PQ's consolidated statement of financial position at 31 December 20X0?

A) $4,000
B) $1,667
C) $2,000
D) $3,333

3. DE purchased an asset on 1 January 20X1 for $60,000 with a useful economic life of six years and a residual value of $3,000.
DE uses straight line depreciation for this asset.
On 31 December 20X3 the asset has a value in use of $ $28,000 and a fair value of $26,000.
Which of the following values should be used for the asset in DE's statement of financial position as at 31 December 20X3?

A) $28,000
B) $26,000
C) $30,000
D) $31,500

4. In accordance with IFRS 3 Business Combinations, acquisition accounting of an investment in another entity within the consolidated statement of financial position means that the:

A) Parent's and 100% of the other entity's assets and liabilities are added together line by line.
B) Parent's and group share of the other entity's assets and liabilities are added together line by line.
C) Group's share of the net assets of the other entity are shown as one line within equity.
D) Group's share of the net assets of the other entity are shown as one line under non-current assets.

5. PZ has the following working capital ratios:

Which of the following could be the reason for the movements?

A) The workforce of PZ have been on strike for a month during 20X1 but deliveries of inventory have still been received by the entity.
B) PZ has implemented a just-in-time system of ordering inventory during 20X1.
C) A new credit controller has been employed who has been more rigorous with their collection procedure of receivables.
D) PZ has introduced a new policy to take discounts from suppliers during 20X1.

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