F1の無料問題集（247題）、F1認定試験参考書

CIMA F1 問題集

試験コード：F1

試験名称：Financial Reporting

最近更新時間：2025-06-22

問題と解答：全247問

F1 無料でデモをダウンロード：

PDF版 Demo ソフト版 Demo オンライン版 Demo

無料問題集F1 資格取得

質問 1：
Which TWO of the following are features of a bank overdraft?
A. A fixed amount of interest is determined for the period of the overdraft
B. The amount off overdraft utilised will fluctuate according to the needs off the borrowing entity.
C. The bank cannot demand repayment of the overdraft before the end of the agreed period.
D. Interest is charged on the balance outstanding.
E. Repayments are scheduled in advance
正解：B,D

質問 2：
The following information is extracted from the trial balance of YY at 30 September 20X3.

i. Included in revenue is a refundable deposit of $20 million for a sales transaction that is due to take place on 14 October 20X3.
ii. The cost of closing inventory is $28 million, however, the net realisable value is estimated at $25 million.
iii. The interest free loan was obtained on 1 January 20X3. The loan is repayable in 12 quarterly installments starting on 31 March 20X3. All installments to date have been paid on time.
Calculate the figure that should be included within non-current liabilities in YY's statement of financial position at 30 September 20X3 in respect of both of the loans outstanding at the year end?
Give your answer to the nearest $ million.
正解：
$230 million

質問 3：
Statements of financial position for YZ, BC and DE at 31 March 20X2 include the following balances:

YZ purchased 90% of BC's equity shares for $508,000 on 1 January 20X2. On 1 January 20X2 BC's retained earnings were $183,000. YZ uses the proportion of net assets method to value non-controlling interest at acquisition.
YZ purchased 30% of DE's equity shares on 1 April 20X1 for $112,000. DE's retained earnings at 1 April
20X1 were $88,000.
On 1 February 20X2 YZ sold goods to BC for $28,000 at a mark up of 25% on cost. All the goods were still in BC's inventory at 31 March 20X2.
Calculate the value of inventory that will be included in YZ's consolidated statement of financial position at 31 March 20X2.
Give your answer to the nearest whole $.
正解：
$182400

質問 4：
Which of the following is NOT a feature of a multi-stage sales tax?
A. Credit may not be allowed for taxes paid on sales within the chain from manufacturer through to retailer.
B. Tax is charged each time a product is sold in the chain from manufacturer through to retailer.
C. Tax is applied at the retail level only and not at production level.
D. The entire tax burden is usually passed to the final consumer.
正解：C

質問 5：
On 1 July 20X8 JKL has 100 units of inventory, which cost $8 each. The following transactions arose during the month of July:

JKL values inventory using the first in. first out method.
What is the value of JKL's inventory at 31 July 20X8?
Give your answer to the nearest $.

正解：
Pending

弊社は無料CIMA F1サンプルを提供します

お客様は問題集を購入する時、問題集の質量を心配するかもしれませんが、我々はこのことを解決するために、お客様に無料F1サンプルを提供いたします。そうすると、お客様は購入する前にサンプルをダウンロードしてやってみることができます。君はこのF1問題集は自分に適するかどうか判断して購入を決めることができます。

F1試験ツール：あなたの訓練に便利をもたらすために、あなたは自分のペースによって複数のパソコンで設置できます。

一年間の無料更新サービスを提供します

君が弊社のCIMA F1をご購入になってから、我々の承諾する一年間の更新サービスが無料で得られています。弊社の専門家たちは毎日更新状態を検査していますから、この一年間、更新されたら、弊社は更新されたCIMA F1をお客様のメールアドレスにお送りいたします。だから、お客様はいつもタイムリーに更新の通知を受けることができます。我々は購入した一年間でお客様がずっと最新版のCIMA F1を持っていることを保証します。

弊社は失敗したら全額で返金することを承諾します

我々は弊社のF1問題集に自信を持っていますから、試験に失敗したら返金する承諾をします。我々のCIMA F1を利用して君は試験に合格できると信じています。もし試験に失敗したら、我々は君の支払ったお金を君に全額で返して、君の試験の失敗する経済損失を減少します。

安全的な支払方式を利用しています

Credit Cardは今まで全世界の一番安全の支払方式です。少数の手続きの費用かかる必要がありますとはいえ、保障があります。お客様の利益を保障するために、弊社のF1問題集は全部Credit Cardで支払われることができます。

領収書について：社名入りの領収書が必要な場合、メールで社名に記入していただき送信してください。弊社はPDF版の領収書を提供いたします。

TopExamは君にF1の問題集を提供して、あなたの試験への復習にヘルプを提供して、君に難しい専門知識を楽に勉強させます。TopExamは君の試験への合格を期待しています。

弊社のCIMA F1を利用すれば試験に合格できます

弊社のCIMA F1は専門家たちが長年の経験を通して最新のシラバスに従って研究し出した勉強資料です。弊社はF1問題集の質問と答えが間違いないのを保証いたします。

この問題集は過去のデータから分析して作成されて、カバー率が高くて、受験者としてのあなたを助けて時間とお金を節約して試験に合格する通過率を高めます。我々の問題集は的中率が高くて、100％の合格率を保証します。我々の高質量のCIMA F1を利用すれば、君は一回で試験に合格できます。

CIMA Financial Reporting 認定 F1 試験問題:

1. A building was purchased on 1 January 20X1 for $300,000 and had a useful economic life of 40 years. On 1 January 20X5 the building was revalued by a professional surveyor at $450,000. Directors decided to incorporate the revalued amount into the financial statements.
The accounting entries to record the initial revaluation of the building in the financial statements for the year ended 31 December 20X5 will be to debit building cost $150,000 and then:

A) debit accumulated depreciation $30,000 and credit revaluation reserve $180,000.
B) credit accumulated depreciation $30,000 and credit revaluation reserve $120,000.
C) credit accumulated depreciation $37,500 and credit revaluation reserve $112,500.
D) debit accumulated depreciation $37,500 and credit revaluation reserve $187,500.

2. UV has recently been having cash flow issues due to its credit customers paying after the credit period they have been granted.
UV is looking into factoring the receivables to a factoring company on a recourse basis to improve its cash flow.
Which TWO of the following will UV encounter as a result of employing the factoring company?

A) Reduction in the need for management control
B) No irrecoverable debts
C) Increase in cash sales
D) Reduction in payables days
E) Reduction in bank overdraft charges

3. Which THREE of the following are principles identified by the Code of Ethics?

A) Neutral
B) Confidentiality
C) Professional competence and due care
D) Professional competence and expertise
E) Professional behavior
F) Understandability

4. Country ZZ allows the cost of a capital asset to be adjusted for an indexation allowance which takes into consideration the effect of inflation, although the indexation allowance cannot convert a chargeable gain into a chargeable loss.
The following data relates to the sale of an asset ABC has the following working capital ratios at 31 December
20X2:
Dunng the year ended 31 December 20X4 credit purchases wefe $1,700,000 and at 31 December 20X4 the outstanding trade payables balance was $340,000 Calculate the working capital cycle for ABC.
Give your answer to the nearest whole number of days and assume there are 365 days in a year. March 20X4:

Calculate the chargeable gain or loss in respect of the sale of this asset.
Give your answer to the nearest $.