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：2025-03-30

問題と解答：全247問

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質問 1：
The following information relates to a single asset:
*Original cost of $186,000
*Estimated residual value of $6,000
*Expected useful life of 10 years
*Accumulated depreciation at 31 December 20X5 of $66,960
*Annual depreciation rate of 20% on a reducing balance basis
Calculate the amount of depreciation that should be charged to profit or loss for the year ended 31 December 20X6.
Give your answer to the nearest whole number.
正解：
$23808

質問 2：
What is the correct classification of a 90-day government bond?

正解：

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 amount of the non-controlling interest to be included in YZ's consolidated statement of financial position at 31 March 20X2.
Give your answer to the nearest whole $.
正解：
$47900

質問 4：
BC manufactures product X and on 1 February 20X4 started a project to develop a new material for use in its production. The development project is due to be completed by 31 December 20X4 with the new material being used in production from 1 January 20X5. The development project costs have been reliably estimated at
$200,000 and it is anticipated that the new material will increase the margin achieved on product X by 20%.
You are a CIMA accountant within BC and are considering how to treat the development costs of $200,000 in the financial statements for the year ended 31 December 20X4.
In accordance with the ethical principle of professional competence and due care, which of the following statements correctly explains how these costs should be accounted for?
A. Capitalise and amortise from 1 February 20X4 because this is the date that the project commenced.
B. Capitalise but do not amortise until 1 January 20X5 because this is the date that the new material will start to be used.
C. Expense to profit or loss because the development project will be completed by the end of the year.
D. Expense to profit or loss because the development has not changed the nature of product X.
正解：B

質問 5：
There are two main approaches that a country could adopt in respect of corporate governance regulation - a rules based approach and a principles based approach. Match the following statements with the appropriate approach by placing either rules based or principles based against each of them.

正解：

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CIMA Financial Reporting 認定 F1 試験問題:

1. On 1 May 20X8 DEF enters into a contract to lease plant with a fair value of $200,000. Annual lease payments of $50,000 are to be paid in advance and DEF incurred direct costs to arrange the lease of S2.000 The present value of future lease payments at 1 May 20X8 is $190,000.
What is the amount to be recognised as a right-of-use asset on 1 May 20X8?

A) $240,000
B) $242000
C) $200,000
D) $192 000

2. Which THREE of the following statements are NOT true of the IFRS Foundation trustees?

A) Responsible for appointing members of the IA5B
B) Are mainly from Europe and the USA
C) Receive funding by donations from the general public
D) Are involved in the technical matters relating to accounting standards
E) Responsible of appointing members of the IFRS interpretations committee

3. Which of the following are techniques that can be used by a company to ensure they receive timely payment of receivables? Select ALL that apply:

A) Offering cash or early payment discount
B) Offering extended credit to return customers
C) Assessing credit risk of customers before they are given credit
D) Charging interest on late payments
E) Offering free items

4. HI commenced business on 1 April 20X3. Sales in April 20X3 were $30,000. This is forecast to increase by 2% per month.
Credit sales accounted for 50% of sales. Credit sales customers are allowed one month to pay; 75% of April credit customers paid on time. A further 20% are expected to pay after more than one month, but before two months. The remaining 5% are not expected to pay. All these percentages are expected to continue in the near future.
Calculate the total amount of cash HI should forecast to be received in June 20X3.
Give your answer to the nearest whole $.

5. RS purchased an asset on 1 May 20X1 for $200,000, exclusive of import duties of $25,000.
The asset was sold on 1 December 20X3 for $450,000, incurring costs to sell of $15,000.
RS is resident in Country Y where indexation is allowable from the date of purchase to the date of sale.
The indexation factor increased by 40% in the period 1 May 20X1 to 1 December 20X3.
Capital gains are taxed at 25%.
What is the capital tax due from RS on disposal of the asset?

A) $38,750
B) $28,500
C) $30,000
D) $120,000

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： B、C、D

質問 # 3
正解： A、C、D

質問 # 4
正解：メンバーにのみ表示されます

質問 # 5
正解： C