F2の無料問題集（212題）、F2認定試験参考書

CIMA F2 問題集

試験コード：F2

試験名称：Advanced Financial Reporting

最近更新時間：2025-06-09

問題と解答：全212問

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質問 1：
You are a Financial Controller at BCD and are in the process of preparing the year-end financial statements. A member of your finance team has come to see you about her provisions balance at year- end.
She says that the Managing Director has asked her to increase the provisions balance by $1 million overall. She thinks this is because BCD has had a very good year in terms of profit, and the Managing Director wants to put some profit aside to protect against any future reductions in profit. $1 million is material to BCD.
You believe that the provisions balance was fairly stated without the additional $1 million.
Which TWO of the following would be appropriate actions in this scenario?
A. Contact the external auditors of BCD and tell them that the Managing Director wants to change the provisions balance.
B. Speak to the Managing Director to explain that the level of provisions is governed by financial reporting standards.
C. Discuss the matter with the Finance Director as he is your immediate line manager.
D. Tell the member of your finance team to ignore the Managing Director and to leave the provisions balance as it was.
E. Speak to the shareholders at the upcoming annual general meeting about this issue.
正解：B,C

質問 2：
When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?
A. Capital repayment element of the lease payments
B. Lease payments paid
C. Depreciation of the leased asset
D. Lease payments payable
E. Finance cost element of the lease payments
正解：C,E

質問 3：
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 corporate tax rate is 25% in Country X and 40% in Country Y.
B. The currency is Dollar in Country X and Krona in Country Y.
C. The average rate of inflation is 3% in Country X and 10% in Country Y.
D. The average rate of borrowing is 2% in Country X and 7% in Country Y.
正解：C

質問 4：
UV has raised $100,000 through the issue of two irredeemable financial instruments:
* 6% debentures with a current market value of $101.50 per $100 nominal value; and
* 8% preference shares with a current share price of $2.20 each.
The corporate income tax rate is 20%
What is the post tax cost of debt for each of these instruments?
正解：

質問 5：
WX acquired 60% of the equity shares of CD on 1 January 20X3. WX sold 5% of the equity shares it held for $60,000 on 31 December 20X5. At that date the net assets of CD were $120,000 and the fair value of the non-controlling interest in CD was measured at $21,000. No goodwill arose on the original acquisition of CD.
When preparing its consoldiated financial statements, WX will process which of the following adjustments to its group retained earnings?
A. A credit of $39,000
B. A debit of $39,000
C. A credit of $54,000
D. A debit of $54,000
正解：C

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CIMA Advanced Financial Reporting 認定 F2 試験問題:

1. MS Group's total profit for period on their consolidated income statement is £31,000. This includes adjusting for their share of joint venture JV2. Calculate the share of joint venture MS Group received based on the following information.
MS operating profit £41,000
Dividend from JV2 £5,000
Finance cost £3,000
Tax £11,000

A) £4,000
B) £5,000
C) £6,000
D) £7,000
E) £1,000
F) £9,000

2. Mr. Rodgers is an accountant for JK Pic. He is asked to record a particular share-based payment in the company's accounts and obliges by debiting as an expense the first relevant account and crediting the corresponding double-entry as a liability.
Which type of share-based payment has Mr. Rodgers recorded?

A) Equity-settled in the future
B) Neither cash nor equity-settled
C) Equity-settled immediately
D) Cash-settled immediately
E) Cash-settled in the future

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

A) Preference shares cannot be issued as redeemable shares.
B) Unlike ordinary shares, preference shares may be cumulative.
C) Preference shareholders receive their dividend entitlement before the equity shareholders.
D) The characteristics of preference shares are closer to debt than equity.
E) For an investor, preference shares carry more risk than ordinary shares.
F) Preference shareholders rank below the equity shareholders in a winding up.

4. Which of the following would cause a deferred tax balance to be included in the statement of financial position for an entity?

A) Impairment of goodwill that arose on the acquisition of a subsidiary entity.
B) The acquisition of land for which there is no tax depreciation.
C) The acquisition of plant and equipment a year ago where the tax depreciation rate is different to the accounting depreciation rate.
D) Expenses in the statement of profit or loss which are not allowable for tax creating a permanent difference.

5. 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) DR Deferred tax liability (SOFP) £144,000
B) CR Corporation tax (income statement) £144,000
C) DR Deferred tax liability (SOFP) £36,000
D) DR Corporation tax (income statement) £36,000
E) CR Deferred tax liability (SOFP) £36,000
F) DR Corporation tax (income statement) £144,000
G) CR Deferred tax liability (SOFP) £144,000
H) CR Corporation tax (income statement) £36,000