語言易於理解

作為一個行業新人，專業書籍中那些難以理解的單詞和表達常常讓你感到懊惱，但F2練習材料將幫助你完美地解決這個問題。由學習材料聘請的行業專家，將通過示例，圖表等解釋所有難以理解的專業詞彙。 F2實際測試中使用的所有語言都非常簡單易懂。使用我們的學習資料，您不必擔心您無法理解解專業書籍的內容。你也不需要花費昂貴的學費去輔導班。 F2測試引擎可以幫助您解決學習中的所有問題。

保證100％通過

我們相信所有購買F2練習材料的學生只要能夠按照我們的學習材料提供的內容，每天進行學習，並通過模擬考試定期自我檢驗，就能順利通過專業資格考試。一旦您不幸使用我們的F2真實考試題庫未通過考試，我們將全額退款。退款流程非常簡單。只要您向員工提供您的成績單，您很快就會收到退款。當然，在您購買之前，我們的學習資料將為您提供免費試用服務，只要您登錄我們的網站，您就可以免費下載我們的試用版。我相信在您嘗試F2測試引擎後，您會愛上它們。

F2練習材料不僅適用於學生，也適用於上班族;不僅適用於工作的退伍軍人，也適用於新招募的新人。我們的學習材料使用非常簡單易懂的語言，以確保所有人都能學習和理解。 F2真正的考試也可以讓你避免課本閱讀的枯燥，但讓你掌握練習過程中的所有重要知識。選擇F2測試引擎的原因如下。

下載最新試用版

最省時最高效的學習方法

我們的F2練習材料有三種不同版本：PDF，軟件版本和APP在線版本。它們為不同的考生提供了選擇其研究方法的可能性。如果您是辦公室工作人員，您可以在地鐵或公交車上學習F2真實考試的在線版本；如果你是一名學生，你可以在排隊吃飯時復習；如果你是家庭主婦，你可以在孩子睡覺時學習。同時，我們的學習資料支持離線學習，避免了沒有網絡就無法學習的情況。同時，使用F2測試引擎進行審核，讓您從標題中就能查看知識點，不僅可以讓您更深刻地記住知識點，還可以讓您避免閱讀書籍的枯燥過程。

最新的 CIMA Management F2 免費考試真題:

1. ST acquired 70% of the equity shares of DE for $87,500 on 30 September 20X5. At the date of acquisition the net assets of DE were $54,700 and the fair value of the non controlling interest was measured at
$19,700. There has been no impairment of goodwill.
On 30 September 20X9 ST disposed of its entire investment in DE for $262,500 when the net assets of DE were $96,250.
What is the gain or loss on disposal of DE that will be included in ST's consolidated profit or loss for the year ended 30 September 20X9?

A) $166,250 loss
B) $166,250 gain
C) $113,750 gain
D) $113,750 loss

2. Calculate the value of non controlling interest that will be presented in KL's consolidated statement of financial position at 31 December 20X9?
Give your answer to the nearest whole $'000.
$ ? 000

3. XY has a weighted average cost of capital (WACC) of 12%. The debt:equity ratio is 1:3 and this is considered low for the industry. XY needs to raise finance to purchase new machinery in the coming year.
Which of the following forms of finance is most likely to increase the WACC?

A) 6% bank loan
B) 8% preference shares
C) Finance lease
D) Rights issue of equity shares

4. A local council is one year into a two year project to renovate local parks. The project is on track to be completed within the set time-scale, however it has proved more costly than initially expected.
The project is on track to be completed within its two year period. Contracts for the labour and materials needed to renovate the parks were agreed at the start of the project and no changes have arisen. Despite the fact that the council has yet to fully settle these contracts, costs are set to be as budgeted.
Why would this example not be recognised as a provision?

A) Neither the timing nor the amount of the provision is uncertain.
B) The settlement of the contract is unlikely to result in an outflow from the council.
C) The council doesn't have a present obligation from the project.
D) The council has no potential future obligations arising from the project.

5. Which TWO of the following would be the primary disadvantages of producing the disclosures required in IFRS12 Disclosure of Interests in Other Entities?

A) The auditors will have to audit these disclosures.
B) The users of the financial statements may feel overburdened with information.
C) The disclosures will give competitors commercially sensitive information.
D) The disclosures take time and therefore incur costs which erodes shareholder value.
E) The disclosures will highlight the risks associated with interests in other entities.

問題與答案：