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：2025-01-17

問題と解答：全247問

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質問 1：
Which of the following is an effect of using equity accounting to include an entity in the consolidated statement of financial position of a group?
A. 100% of each asset and liability of the investee entity is included with the investing entity's balances.
B. The investment in the investee entity is included in non-current assets at cost to the investing entity.
C. The group share of each asset and liability of the investee entity is included with the investing entity's balances.
D. A single figure is included in net assets which is the sum of the initial cost of investment in the investee entity plus the group share of all changes in net assets since acquisition.
正解：D

質問 2：
In accordance with the Conceptual Framework for Financial Reporting, which TWO of the following qualitative characteristics of useful financial information should be considered when selecting a measurement basis?
A. Relevance
B. Comparability
C. Faithful representation
D. Verifiability
E. Timeliness
正解：A,C

質問 3：
Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:

FG acquired 90% of IJ's equity shares for $358,000 on 1 July 20X5 when IJ's retained earnings were $98,000.
FG acquired 100% of KL's equity shares for $360,000 on 1 January 20X5 when KL's retained earnings were $155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31 December 20X5.
Calculate the total goodwill to be included in FG's consolidated statement of financial position as at 31 December 20X5.
Give your answer to the nearest whole $.
正解：
$144800

質問 4：
The tax rules in a country state that all tax returns must be filed by 31 March each year and that any outstanding tax balance must be paid by 14 April each year. An entity filed its tax return on 10 April 20X2 and paid the outstanding tax on 20 April 20X2.
Which TWO of the following powers is the tax authority likely to have in respect of these actions by the entity?
A. Charge a fixed penalty for late submission of the tax return.
B. Charge interest for non-payment of the outstanding tax balance between 10 April 20X2 and 20 April
20X2.
C. Charge interest for non-payment of the outstanding tax balance between 14 April 20X2 and 20 April
20X2.
D. Charge interest for non-payment of the outstanding tax balance between 31 March 20X2 and 20 April
20X2.
E. Seize the assets of the entity.
正解：A,C

質問 5：
Entity T operates within several countries, but its country of residence is Country F. In 20X5, Entity T made $8.4 million in Country M. Country M has a flat rate corporation tax of 5.9%.
Country F and Country M operate a double taxation treaty which uses a foreign tax credit system. In Country F, there is a tax of 10% tax on all foreign income.
Taking into account the credit, what is the total tax liability that Entity T owes on its Country M income, in Country F?
A. $840,000
B. $495,600
C. $344,400
D. $450,000
正解：C

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CIMA Financial Reporting 認定 F1 試験問題:

1. On 31 March 20X1 OP decided to sell a property. On that date this property was correctly classified as held for sale in accordance with IFRS 5 Non-Current Assets Held For Sale And Discontinued Operations.
In the draft financial statements of OP for the year ended 31 October 20X1 this property has been included at its fair value, which was $520,000 lower than its carrying value. This has resulted in a charge to profit or loss, the result of which is that the draft financial statements show a loss of $450,000 for the year to 31 October
20X1. When the management board of OP reviewed the draft financial statements it was unhappy about the loss and decided that the property should be reclassified as a non-current asset and reinstated to its original value, despite the fact that its plans for the property had not changed.
In accordance with the ethical principle of professional competence and due care, which THREE of the following statements explain how this property should be accounted for in the financial statements of OP for the year ended 31 October 20X1?

A) The property should be treated as a non-current asset held for sale from 31 March 20X1.
B) The property should be depreciated until 31 October 20X1.
C) The property should not be depreciated after 31 March 20X1.
D) The impairment of $520,000 should be shown as an expense in the statement of profit or loss.
E) The property should be treated as a non-current asset held for sale from 1 November 20X1.
F) The property impairment should not be recorded until the sale has completed.

2. Which of the following is a type of short-term finance?

A) Trade receivables
B) Interest bearing bank deposit
C) Trade payables
D) Loan repayable in five years

3. An asset has the following values:

If the asset was sold for its fair value, selling costs of $1,500 would be incurred.
Which of the following is the value of the impairment loss to be recognised for this asset in accordance with IAS 36 Impairment of Assets?

A) $1,200
B) $300
C) $0
D) $2,000

4. Which of the following statements about trade payables management is false?

A) Goods or services may be more costly if extended credit is required.
B) When goods are in short supply customers who pay immediately are likely to be given priority over customers who take credit.
C) Trade payables should be paid as quickly as possible.
D) Trade payables are an important source of finance.