報名費並不便宜，沒有人想為 F2 付第二次考試費。與其抱著僥倖上考場，不如先用 Fast2test 的 212 道練習題徹底檢驗實力，爭取一次就把 CIMA Advanced Financial Reporting 考到手。

CIMA F2 考試概覽:

CIMA F2 考試大綱主題:

CIMA Advanced Financial Reporting 考生最常問的問題

最新的 CIMA Management F2 免費考試真題：

問題 #1

AAA is the only director of entity CD. AAA is also a director of entity GH. CD owns 30% of the equity of MN and 60% of the equity of OP.
Identify which of the following are related parties of CD by placing the appropriate response against one.

問題 #2

EFG is preparing its financial statements to 31 March 20X8. During the year ended 31 March 20X7, EFG purchased a piece of land for $1 million which is used as the staff car park. EFG has a policy of revaluing land, in accordance with International Accounting Standards, and at 31 March 20X8, accounted for a substantial increase in its value.
Revenue and operating profit has remained constant over the 2 years.
When comparing EFG's financial statements for the year ended 31 March 20X7 with those of 20X8, which THREE of the following would be expected?

A. Increase in other comprehensive income.
B. Decrease in return on capital employed.
C. Increase in net asset turnover.
D. Decrease in net asset turnover.
E. Increase in return on capital employed.
F. Increase in profit before tax.

問題 #3

RST sells computer equipment and prepares its financial statements to 31 December.
On 30 September 20X5 RST sold computer software along with a two year maintenance package to a customer. The customer is given the right to return the goods within six months and claim a full refund if they are not satisfied with the computer software. The risk of return is considered to be insignificant for RST.
How should the revenue from this transaction and the right of return be recognised in the financial statements for the year ended 31 December 20X5?

A. Recognise 100% of the revenue from the sale of goods,12.5% of the revenue from the maintenance contract and create a provision for the anticipated level of returns.
B. Recognise 100% of the revenue from both the sale of goods and the maintenance contract and create a provision for the anticipated level of returns.
C. Do not recognise any revenue from the sale of goods or the maintenance contract and do not create a provision for the anticipated level of returns.
D. Recognise 12.5% of the revenue from both the sale of goods and the maintenance contract and do not create a provision for the anticipated level of returns.

問題 #4

When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.

A. Intra-group investments
B. Whether control is direct or indirect
C. Whether control has been established
D. The percentage ownership
E. Non-controlling interests
F. Goodwill
G. The date of acquisition

問題 #5

CD has 200,000 equity shares with a current market value of $2.50 each. The annual dividend of $0.50 a share is about to be paid.
CD also has redeemable debt with a nominal value of $100,000.
This is currently trading at $90 for each $100 of nominal value.
The cost of equity is 20% and the post tax cost of debt is 6%.
What is CD's weighted average cost of capital?
Give your answer in % to one decimal place. ? %

問題與答案：