F2試験無料問題集（212題）「CIMA Advanced Financial Reporting 認定」

出題：1

Information extracted from JK's statement of financial position for the year ended 31 May 20X5 is as follows:

Calculate the gearing ratio (Debt/Equity measured as a percentage) at 31 May 20X5.
Give your answer to one decimal place.
? %

正解：

58.4, 58, 58.44, 59, 58.5, 58.0

出題：2

PQ entered into a $300,000 contract on 1 January 20X9 to provide computer hardware to WX with support services for the 3 years from the date of installation.
The contract is made up as follows:

The hardware was delivered to WX on 1 January 20X9 and installed immediately. WX paid the full value of the contract on 30 June 20X9.
What journal entry records PQ's revenue from this contract for the year ended 31 December 20X9?

A. Option D

B. Option C

C. Option A

D. Option B

正解：B 解答を投票する

出題：3

Which THREE of the following statements about preference shares are true?

A. Preference shareholders receive their dividend entitlement before the equity shareholders.

B. Preference shareholders rank below the equity shareholders in a winding up.

C. For an investor, preference shares carry more risk than ordinary shares.

D. The characteristics of preference shares are closer to debt than equity.

E. Preference shares cannot be issued as redeemable shares.

F. Unlike ordinary shares, preference shares may be cumulative.

正解：A,D,F 解答を投票する

出題：4

The tax benefit on a company's asset is £180,000 and the useful life on that asset is five years. The company creates a deferred tax provision to spread this benefit over the asset's useful life.
What entry is needed to reduce this deferred tax provision in the company's year two accounts?

A. CR Deferred tax liability (SOFP) £144,000

B. CR Corporation tax (income statement) £36,000

C. DR Corporation tax (income statement) £36,000

D. DR Deferred tax liability (SOFP) £36,000

E. CR Corporation tax (income statement) £144,000

F. DR Deferred tax liability (SOFP) £144,000

G. CR Deferred tax liability (SOFP) £36,000

H. DR Corporation tax (income statement) £144,000

正解：D 解答を投票する

出題：5

AB and CD are competitors supplying components to the car manufacturing industry. AB operates in Country X and CD operates in Country Y.
Both entities were incorporated on the same day, are the same size and prepare financial statements to 31 March each year using international accounting standards.
Which of the following statements taken individually would limit the usefulness of the comparison of the return on capital employed ratio between the two entities?

A. The currency is Dollar in Country X and Krona in Country Y.

B. The corporate tax rate is 25% in Country X and 40% in Country Y.

C. The average rate of borrowing is 2% in Country X and 7% in Country Y.

D. The average rate of inflation is 3% in Country X and 10% in Country Y.

正解：D 解答を投票する

出題：6

What is the total comprehensive income attributable to the shareholders of GHI that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?

A. $2,880,000

B. $3,260,000

C. $2,780,000

D. $2,875,000

正解：C 解答を投票する

出題：7

In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:
What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.
$ ? 000

正解：

61500, 61500000

出題：8

On 1 January 20X4 JK had 1,500,000 ordinary shares in issue. On 1 September 20X4 JK issued 600,000 ordinary shares at the market value of $2.50 a share. For the financial year ended 31 December 20X4 the statement of profit or loss shows profit before tax of $625,000 and profit after tax of $500,000.
What is the earnings per share for the year ended 31 December 20X4?

A. 29.4 cents

B. 26.3 cents

C. 23.8 cents

D. 36.8 cents

正解：A 解答を投票する

出題：9

Which of the following best describes the goal of WACC as a measure?

A. To work out the average return that is required by the company on its investments in order to satisfy all shareholders.

B. To work out the average return that is required by the company on its investments in order to satisfy all debt holders.

C. To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.

D. To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.

正解：C 解答を投票する

F2試験無料問題集「CIMA Advanced Financial Reporting 認定」