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. BCD owns an item of plant which cost $20,000 and at the time of purchase was assessed to have a useful economic life of 8 years and a residual value of $2,000.
The carrying amount of the plant at 1 January 20X8 is $11,000. On that date BCD's directors estimate that the plant's remaining useful life is now 6 years.
The residual value remains unchanged at $2,000.
What is the depreciation charge for this plant for the year ended 31 December 20X8?
Give your answer to the nearest $.

2. The following data has been extracted from GH's accounting records:

What is GH's average inventory days for the year ended 31 March 20X3?

A) 25 days
B) 43 days
C) 28 days
D) 39 days

3. Which THREE of the following must an auditor consider in order to form an opinion on the truth and fairness of an entity's financial statements?

A) Whether the entity has complied with the relevant legislator requirements in respect of the necessary disclosures.
B) Whether the entity has kept proper accounting records.
C) Whether every transaction that underpins the financial statements has been correctly recorded.
D) Whether the entity has been exposed to any fraud.
E) Whether all the information and explanations necessary for the purposes of the audit have been received.

4. Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:

FG acquired 90% of IJ's equity shares for $358,000 on 1 July 20X5 when IJ's retained earnings were $98,000.
FG acquired 100% of KL's equity shares for $360,000 on 1 January 20X5 when KL's retained earnings were $155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31 December 20X5.
Calculate the value of property, plant and equipment to be recognized in FG's consolidated statement of financial position at 31 December 20X5.
Give your answer to the nearest whole $.

5. If an entity makes a capital loss in a period, which of the following is the most likely way that will be allowed for relieving that capital loss?

A) Carry backwards and set against previous years trading profits.
B) Carry forward and set against future trading profits
C) Use group loss relief to transfer the capital loss to another group entity.
D) Carry forward and set against future capital gains.

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