CIMA F2 問題集

試験コード：F2

試験名称：Advanced Financial Reporting

最近更新時間：2026-07-15

問題と解答：全212問

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質問 1：
LM acquired 15% of the equity share capital of ST on 1 January 20X6 for $18 million. LM acquired a further 50% of the equity share capital of ST for $50 million on 1 January 20X7 when the fair value of ST's net assets was $82 million. The original 15% investment in ST had a fair value of $20 million at 1 January 20X7. The non controlling interest in ST was measured at its fair value of $30 million at the date control in ST was acquired.
Calculate the goodwill arising on the acquisition of ST that LM included in its consolidated financial statements at 31 December 20X7.
Give your answer to the nearest $ million.
$ ? million
正解：
18, 18000000

質問 2：
In recent years EBITDA has been adopted by large entities as a key measure of performance. The following figures have been extracted from the financial statements of UV for the year ended 30 November 20X9:
What is EBITDA for UV for the year ended 30 November 20X9?
Give your answer to the nearest $'000.
$ ? 000
正解：
61500, 61500000

質問 3：
What figure will be presented in GHI's consolidated statement of changes in equity for the year ended
31 December 20X4, in respect of dividends paid to non-controlling interest?
A. $0
B. $25,000
C. $100,000
D. $125,000
正解：B

質問 4：
Mr D, a CIMA qualified accountant, is working on the preparation of a long term profit forecast required by the local stock market prior to a new share issue of equity shares. At the most recent board meeting the directors requested that the forecast be inflated. In Mr D's view this would grossly overestimate the forecast profit. The board intends to publish the revised inflated forecast.
Which THREE of the following are the ethical options available to Mr D in this situation?
A. Consider reporting the situation to the appropriate authorities.
B. Adjust the figures in line with the board's request as this is a forecast and not the financial statements.
C. Submit the original forecast without the board's approval.
D. Discuss the situation with his line manager.
E. Consider resignation of his post as accountant.
F. Delegate the work to a subordinate.
正解：A,D,E

質問 5：
The following information is extracted from the financial statements of RS for the year ended 30 June 20X7:

RS has no other liability balances and has no associate investments.
Calculate return on capital employed for RS at 30 June 20X7.
Give your answer to the nearest whole %.
? %
正解：
20

質問 6：
Which of the following statements are true regarding consolidated cash flows after the acquisition of a subsidiary?
Select ALL that apply.
A. The subsidiary's cash inflows and outflows become part of the group after purchase
B. Net cash paid to acquire a subsidiary is shown as a cash inflow within the cash flow from investing activities
C. Adjustments need to be made to group working capital in light of the working capital acquired from the subsidiary
D. Cash acquired from the subsidiary upon purchase is represented as a cash inflow
E. Disclosure notes are required to show cash and cash equivalents paid or received, but not details of goodwill, assets and liabilities acquired
F. Further adjustments are required to cash inflows and outflows after profit has been consolidated
正解：A,C,D

質問 7：
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. Joint arrangement
C. Financial asset
D. Associate
正解：D

質問 8：
Which of the following statements is true in respect of ST's gross profit margin based on the information given?
A. Gross profit margin has increased as a result of management negotiating a premium price for the contract with the new customer.
B. The associate's gross profit margin is greater than ST's leading to an overall increase in ST's margin.
C. Gross profit margin has reduced due to the increased cost of the new contract.
D. Economies of scale have been achieved from increased revenues resulting in a reduction in the gross profit margin.
正解：A

質問 9：
The yield to maturity of a redeemable bond is calculated as the internal rate of return of the relevant cash flows associated with the bond.
Which TWO of the following are considered relevant cash flows in this calculation?
A. The redemption value of the bond at the date of redemption.
B. The nominal value of the bond now.
C. The annual interest payments net of tax relief.
D. The market value of the bond now.
E. The value of the conversion premium on conversion to equity shares.
正解：A,D

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CIMA Advanced Financial Reporting 認定 F2 試験問題:

1. ST granted 1,000 share appreciation rights (SARs) to its 100 employees on 1 December 20X7. To be eligible, employees must remain employed for 3 years from the grant date. In the year to 30 November
20X8, 10 staff left and a further 20 were expected to leave over the following two years. The fair value of each SAR was $12 at 1 December 20X7 and $15 at 30 November 20X8.
What is the accounting entry to record this transaction for the year to 30 November 20X8?

A) Dr Staff costs $350,000, Cr Equity $350,000
B) Dr Staff costs $350,000, Cr Non-current liabilities $350,000
C) Dr Staff costs $280,000, Cr Equity $280,000
D) Dr Staff costs $280,000, Cr Non-current liabilities $280,000

2. Information extracted from JK's statement of financial position for the year ended 31 May 20X5 is as follows:

Calculate the gearing ratio (Debt/Equity measured as a percentage) at 31 May 20X5.
Give your answer to one decimal place.
? %

3. LM acquired 15% of the equity share capital of ST on 1 January 20X6 for $18 million. LM acquired a further 50% of the equity share capital of ST for $50 million on 1 January 20X7 when the fair value of ST's net assets was $82 million. The original 15% investment in ST had a fair value of $20 million at 1 January 20X7. The non controlling interest in ST was measured at its fair value of $30 million at the date control in ST was acquired.
Calculate the goodwill arising on the acquisition of ST that LM included in its consolidated financial statements at 31 December 20X7.
Give your answer to the nearest $ million.
$ ? million

4. XY puchased 2% of the equity shares of FG on 1 October 20X3.
XY paid $25,000 for the shares as well as a transaction cost of 2.5% of the purchase price.
The shares are being held for short term trading and XY intend to sell them in December 20X3.
At the year end of 31 October 20X3, the shares in FG could be sold for $28,000.
What is the journal entry to record the subsequent measurement for this investment at 31 October
20X3?

A) Debit investment in equity shares $3,000 and credit other reserves $3,000.
B) Debit investment in equity shares $2,375 and credit profit or loss $2,375.
C) Debit investment in equity shares $2,375 and credit other reserves $2,375.
D) Debit investment in equity shares $3,000 and credit profit or loss $3,000.

5. LK acquired 100% of the equity shares of TU on 1 January 20X4. LK disposed of 60% of TU for £2,400,000 on 30 September 20X4. The sale proceeds reflected the fair value of TU's shares on that date.
The remaining 40% shareholding gave LK the ability to exercise significant influence over the activities of TU. TU reported profit of $1,800,000 for the year ended 31 December 20X4 and this accrued evenly throughout the year.
Calculate the investment in associate that will be presented in LK's consolidated statement of financial position as at 31 December 20X4.
Give your answer to the nearest whole $'000.
$ 000

質問と回答：

質問 # 1
正解： B

質問 # 2
正解：メンバーにのみ表示されます

質問 # 3
正解：メンバーにのみ表示されます

質問 # 4
正解： D

質問 # 5
正解：メンバーにのみ表示されます