CIMA F1

全額返済保証

当社F1認定試験勉強資料をもって、簡単に試験に合格するのを助けますが、我々のF1学習資料を使用して合格しない場合に、全額返金のことを保証します。私たちの唯一の目的は、あなたが簡単に試験に合格させることです。

F1試験問題集をすぐにダウンロード：成功に支払ってから、我々のシステムは自動的にメールであなたの購入した商品をあなたのメールアドレスにお送りいたします。（12時間以内で届かないなら、我々を連絡してください。Note：ゴミ箱の検査を忘れないでください。）

試験内容のキーポイントをカバー

Jpshikenは試験のコンセプトとキーポイントを把握し、受験者たちに有効なF1勉強資料を準備します。F1関連勉強資料は本番試験内容の95％をカバーします。すべての勉強資料は実際試験に出る問題と解答があります。70%問題は解説をつきます。

無料更新サービス

F1試験勉強資料は試験の情報に従って常に更新を行います。お客様に購入日から一年以内の更新サービスを無料に提供します。更新があると、我々社のシステムはF1試験勉強資料のアップデート版をタイムリーに送信します。

初心者であっても、我が社のFinancial Reporting試験勉強資料の学習ガイドは適合です。20から40までの時間を費やして認定試験専門知識を掌ります。自信満々に試験に参加して高いポイントを得られます。

F1認定資格試験の難しさなので、我々サイトF1であなたに適当する認定試験関連学習資料を見つけるし、本当の試験での試験問題の難しさを克服することができます。当社はF1認定試験の最新要求にいつもでも関心を寄せて、最新かつ質高い模擬資料を準備します。また、購入する前に、無料のPDF版デモをダウンロードして正確性をチェックすることができます。

CIMA F1 試験シラバストピック:

CIMA Financial Reporting 認定 F1 試験問題：

問題 #1
The following information is extracted from QQ's statement of financial position at 31 March:

Included in other payables is interest payable of $80,000 at 31 March 20X2 and $73,000 at 31 March 20X1.
The following information if included within QQ's statement of profit or loss for the year ended 31 March 20X2.
Included within finance cost is $124,000 which relates to interest paid on a finance lease. QQ includes finance lease interest within financing activities on its statement of cash flows.
What cash outflow figure should be included as interest paid within the net cash flow from operating activities for QQ for the year ended 20X2?
Give your answer to the nearest $000.

問題 #2
The following information relates to ABC.

Which of the following would be a reason for the movement in the trade receivable days?

A. It was decided during the year ended 30 June 20X3 to stop undertaking credit checks on new customers.
B. A new credit controller was appointed during the year ended 30 June 20X3 who has been chasing customers for payment.
C. One customer who regularly took 120 days to pay their invoices stopped buying goods from ABC during the year ended 30 June 20X3.
D. A system of early settlement discount was introduced during the year ended 30 June 20X3 which was taken up by quite a few customers.

問題 #3
Country Q has the following rules in respect of capital tax on the disposal of assets:
*Capital gains are subject to tax at 25%.
*Capital losses can only be carried forward and offset against future capital gains.
The following data relates to ABC:

How much capital tax will be payable on the capital gain recorded in 20X3?
Give your answer to the nearest $.

問題 #4
Which THREE of the following actions, considered in isolation, would increase the working capital cycle of an entity?

A. Change to a Just-in-Time approach to manage inventory.
B. Remove a prompt payment discount available to customers.
C. Take longer to pay suppliers for purchases.
D. Take advantage of new bulk purchase discounts available.
E. Increase the credit period available to customers.
F. Reduce the selling prices charged to customers.

問題 #5
YZ has $40,000 of plant and machinery which was acquired on 1 June 20X1.Tax depreciation rates on plant and machinery are 25% reducing balance. All plant and machinery was sold for $24,000 on 1 June 20X3.
Calculate the tax balancing allowance or charge on disposal for the year ended 31 May 20X3 and state the effect on the taxable profit.

A. A balancing charge of $1,500 reduces taxable profit.
B. A balancing charge of $1,500 increases taxable profit.
C. A balancing allowance of $1,500 increases taxable profit.
D. A balancing allowance of $1,500 reduces taxable profit.

解説：