CIMA Management F2

F2 시험에 응시하고 싶으신가요? F2 시험을 패스하여 자격증을 취득하고 싶으신가요? 응시자분들은 더이상 자기 홀로 시험자료를 정리할 필요가 없습니다. 저희 회사에서 출시한F2 문제집을 이용하시면 시험에서 성공할수 있습니다.

Itcertkr 덤프제공사이트의 업계에서의 권위성

IT 업계의 선두자로서 저희 Itcertkr의 목표는 CIMA F2인증시험에 참가하는 모든 분들께 덤프를 제공해드려 덤프만 있으면 한방에 쉽게 시험패스할수 있도록 도와드리는것입니다.

저희는 시간이 지날수록 쌓이는 경험과 노하우로 it자격증시험 응시자분들을 지원하고 있습니다.Itcertkr의 엘리트들은 모든 최선을 다하여 근년래 출제된CIMA F2 시험문제의 출제경향을 분석하고 정리하여 가장 적중율 높은 F2시험대비자료를 제작하였습니다.

CIMA Management F2덤프에 관하여

이와 같은 피타는 노력으로 만들어진 F2 덤프는 이미 많은 분들을 도와F2시험을 패스하여 자격증을 손에 넣게 해드렸습니다. 때문에 저희 Itcertkr에서 출시한 시험자료에 신심을 갖고 저희F2 덤프자료가 최고라는것을 잊지 말아주세요.

F2 덤프는 100% 통과율을 자랑하고 있어 시험패스는 더는 어려운 일이 아닙니다. 시험에서 불합격받을시 불합격성적표와 주문번호를 보내오시면 덤프비용을 환불해드립니다.

F2 시험을 패스하여 자격증을 취득하고 싶은 분들은 저희 덤프를 저렴한 가격에 주문하여 알맞춤 시험대비를 해보세요. 원하는 멋진 결과를 안겨드릴것을 약속드립니다.

Itcertkr의 영원히 변치않는 취지는 될수있는 한 해드릴수 있는데까지 F2시험응시자 분들께 편리를 가져다 드리는것입니다. 믿을수 없다면 저희 사이트에서 샘플을 다운받아 보세요.

최신 CIMA Management F2 무료샘플문제:

1. LM and JK operate in the same country and prepare their financial statements to 30 June 20X6 in accordance with International Accounting Standards. On 27 June 20X6 both entities raised $1 million cash by issuing debt instruments with identical terms and conditions. Prior to this issue both entities were financed entirely by equity.
At 30 June 20X6 the gearing ratios, calculated as Debt/Equity x 100%, were as follows:
LM: 30%
JK: 65%
Which of the following independent options would explain the difference between LM and JK's year-end gearing?

A) LM had 100,000 $1 shares at the year end; JK had 200,000 50c shares in issue at the year end.
B) LM revalued its land and buildings upwards in the year; JK has performed no revaluations.
C) LM held no investments in other entities; JK revalued its available for sale investments upwards in the year.
D) LM made a bonus issue from retained earnings in the year; JK issued no shares in the year.

2. GH acquired 3,000,000 of the 12,000,000 equity shares of JK. All shares carried equal voting rights and no other single shareholder of JK held more than 10% of the equity shares. GH has the power to participate in the financial and operating policy decisions but not control them.
Based on the information provided above, how would GH's investment in JK be accounted for in its consolidated financial statements?

A) Joint venture
B) Associate
C) Financial asset
D) Joint arrangement

3. LM acquired 80% of the equity shares of ST when ST's retained earnings were $50 million. The fair value of the net assets of ST included a contingent liability with a fair value of $100 million at the date of acquisition and a fair value of $40 million at 31 December 20X6. No other fair value adjustments were required at the date of acquisition.
LM and ST had retained earnings of $200 million and $80 million respectively at 31 December 20X6.
The consolidated retained earnings of LM at 31 December 20X6 were:

A) $164 million
B) $284 million
C) $176 million
D) $272 million

4. GG's gearing is currently 50% compared to the industry average of 40% (both measured as debt/equity).
GG's debt is all in the form of a single bank loan that is repayable in five years' time. The directors of GG are seeking to raise finance for a new project and they are considering an additional bank loan from the same bank.
Which of the following would prevent the bank from lending the finance for the project in the form of a new bank loan?

A) The revaluation of GG's property that shows an increase in its value since the existing bank loan was taken out.
B) A covenant on the existing bank loan that restricts the level of dividend that can be paid.
C) A projected lack of profits to be able to claim tax relief on the additional interest arising from the new loan.
D) A projected decrease in interest cover that would breach a covenant on the existing loan.

5. MNO has calculated its return on capital employed ratio for 20X4 and 20X5 as 41% and 56% respectively.
Taking each statement in isolation, which would explain the movement in the ratio between the 2 years?

A) In 20X4 an unused building was sold at a price in excess of its carrying value.
B) In 20X5 the average interest rate on borrowing decreased compared to 20X4.
C) In 20X5 the increase in value of MNO's head office was reflected in the financial statements.
D) In 20X4 an onerous contract was provided for and this provision did not change in 20X5.

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