高品質的F2考題保證您順利通過F2認證考試

Kaoguti公司出版世界頂級IT公司的各種考試認證包過題庫，包括思科認證、IBM認證、微軟認證，Oracle認證等等其他公司的認證。如果您需要快速保證通過F2考試，如果您對Advanced Financial Reporting考試復習準備感覺迷茫，建議您選擇Kaoguti公司專業的F2考試培訓資料，這樣可以省時省力更高效的通過F2考試。 絕大多數的考生使用我們的F2培訓資料PDF版本，只需要在考前花一到二天的時間準備即可通過F2認證考試。選擇專業、有效的考試資料保證您F2認證合格，且事半功倍。

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如果您覺得F2考試題庫和題庫demo真的很棒，想嘗試通過您Advanced Financial Reporting考試，下一出步驟是購買并支付它在Kaoguti網站。為了讓您獲得更好的購物體驗，我們提供非常快捷和安全的F2題庫購買手續。您不需要在我們的網站上註冊新的帳號。在選擇的F2考試題庫，然后只需將它添加到您的購物車。在填寫了關於購買必要的信息，包括接收電子郵件（必填）和優惠碼（如果您有）。當您需要使用優惠的時候，請您確認優惠條件或折扣代碼選擇在線客服或寫電子郵件給我們。

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選擇我們之前，或許您對我們公司的F2考試題庫有所疑慮，對我們公司的實力有所懷疑，對此，我們提供專業的F2考試培訓資料PDF版本的樣版免費下載。這個免費的F2培訓資料是我們完整的所售F2培訓資料的一小部分，通過這個樣版相信您會看出我們培訓資料的高質量、精準性和實在用途。我公司在售的F2考試培訓資料是由擁有數十年經驗的專業IT專家團隊研究攥寫，我們嚴格保證所售F2考試培訓資料必須是最精準最有效的，保證可以幫助所有考生通過F2認證考試。關于下載免費樣版，您在我公司的官方網址輸入有效電子郵箱，即可快速免費下載，一分鐘即可查看。如果您擔心網絡安全，或者不想在網站上下載，您可以提供您的電子郵箱給我們客服，我們會在二小時內把免費F2考試培訓資料PDF版本發到您的郵箱，供您隨時查看。無論是瀏覽公司網站還是您的個人郵箱，我公司有專業的IT技術人員采購最嚴格的加密方法保證您的信息安全，絕不會有任何信息泄露、垃圾廣告或網頁劫持等不安全隱患，保證您購買F2考試培訓資料過程中絕對的信息保密和網站安全性。因此請您安心下載我公司的F2考試培訓資料PDF版本免費版本，放心購買！

CIMA F2 考試大綱主題:

最新的 CIMA Management F2 免費考試真題：

1. In the year ended 31 December 20X7, FG leased a piece of machinery. The accountant of FG had prepared the financial statements for the year to 31 December 20X7 on the basis of the lease being an operating lease.
However, following the end of year audit it has been agreed that the machinery is in fact held under a finance lease and therefore the financial statements need to be corrected.
The correction will have which THREE of the following affects on the financial statements?

A) Current liabilities will increase.
B) Non-current liabilities will decrease.
C) Non-current assets will increase.
D) Non-current assets will decrease.
E) Depreciation costs will decrease.
F) Finance costs will increase.

2. Which of the following actions should XY's management take in order to reduce its investment in working capital?

A) Extend credit terms with its trade customers.
B) Sell its long-term investments and use the proceeds to reduce its bank overdraft.
C) Pay trade suppliers more quickly to take advantage of prompt payment discounts.
D) Scrap its obsolete inventory and replace with new inventory.

3. JK is seeking to raise finance for a project and the directors would prefer to take out a fixed rate bank loan repayable over the next 5 years. The project will increase the profit of JK even after taking into account the additional interest costs.
Which of the following statements about the use of a bank loan in this situation is true?

A) Because the assets of a business belong to the equity shareholders, a bank loan should NOT be secured on the assets of the business.
B) In the long term servicing a bank loan is more expensive than servicing equity shares due to the higher risk for the lender.
C) The interest on a bank loan is deducted from profit before dividends can be declared to equity shareholders each year.
D) A bank loan has high issue costs compared to an issue of equity shares because it takes longer to arrange.

4. WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?

A) A credit of $54,000
B) A debit of $39,000
C) A credit of $39,000
D) A debit of $54,000

5. ST acquired two financial investments in the year to 31 December 20X8. One of these investments was initially classified as held for trading, the other as available for sale. ST remeasured both investments at fair value at 31 December 20X8 in accordance with IAS 39 Financial Instruments: Recognition and Measurement. The resulting gains were calculated as follows:
* Gain on held for trading investment $50,000
* Gain on available for sale investment $40,000
What was the value of the gain that ST presented in its other comprehensive income when it prepared its financial statements for the year to 31 December 20X8?
Give your answer to the nearest $000.
$ ? 000

問題與答案：