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CIMA Advanced Financial Reporting 認定 F2 試験問題:

1. AB acquired an investment in a debt instrument on 1 January 20X5 at its nominal value of $25,000, which it intends to hold until maturity. The instrument carried a fixed coupon interest rate of 5%, payable in arrears. Transactions costs of $5,000 were paid in respect of this investment. The effective interest rate applicable to this instrument was estimated at 9%.
Calculate the value of this investment that AB will include in its statement of financial position at 31 December 20X5.
Give your answer to the nearest whole number.
$ ?

2. XY has in issue a 6% convertible bond which is redeemable at par or convertible into equity shares in one year's time. The conversion terms are 20 equity shares for each $100 of convertible bond. The conversion value in one year's time is expected to be $105 per $100 nominal of the bond based on the current share price of $5.25.
Which of the following statements about the bond is correct?

A) The bond will be converted into equity shares in one year's time if the share price does not change.
B) XY's post tax cost of debt for the convertible bond will be higher than the yield to maturity.
C) If the bond is redeemed rather than converted that means that the investor will receive $105 for each
$100 of nominal value.
D) The yield to maturity of the convertible bond is a constant 6%.

3. ST granted 1,000 share appreciation rights (SARs) to its 100 employees on 1 December 20X7. To be eligible, employees must remain employed for 3 years from the grant date. In the year to 30 November
20X8, 10 staff left and a further 20 were expected to leave over the following two years. The fair value of each SAR was $12 at 1 December 20X7 and $15 at 30 November 20X8.
What is the accounting entry to record this transaction for the year to 30 November 20X8?

A) Dr Staff costs $280,000, Cr Equity $280,000
B) Dr Staff costs $280,000, Cr Non-current liabilities $280,000
C) Dr Staff costs $350,000, Cr Non-current liabilities $350,000
D) Dr Staff costs $350,000, Cr Equity $350,000

4. Taking each statement individually, which of the following explains the movement in the gross profit margin from 20X4 to 20X5 as calculated by the analysts?

A) Increase in the levels of closing inventory of raw materials.
B) Prompt payment discounts no longer offered to customers.
C) Increase in the volume of sales over the year.
D) Reduction in the cost of raw materials NOT passed onto customers.

5. FG granted share options to its 500 employees on 1 August 20X0. Each employee will receive 1,000 share options provided they continue to work for FG for the four years following the grant date. The fair value of the options at the grant date was $1.30 each. In the year ended 31 July 20X1, 20 employees left and another 50 were expected to leave in the following three years. In the year ended 31 July 20X2, 18 employees left and a further 30 were expected to leave during the next two years.
The amount recognised in the statement of profit or loss for the year ended 31 July 20X1 in respect of these share options was $139,750.
Calculate the charge to FG's statement of profit or loss for the year ended 31 July 20X2 in respect of the share options.

A) $280,800
B) $154,050
C) $293,800
D) $141,050

質問と回答：