CIMA F2 問題集

質問 1：
The following information relates to DEF for the year ended 31 December 20X7:
* Property, plant and equipment has a carrying value of $3,500,000 and a tax written down value of
$2,500,000.
* There are unused tax losses to carry forward of $1,250,000. These tax losses have arisen due to poor trading conditions which are not expected to improve in the foreseeable future.
* The corporate income tax rate is 25%.
In accordance with IAS 12 Income Taxes, the financial statements of DEF for the year ended 31 December 20X7 would recognise deferred tax balances of:

A. Option A
B. Option C
C. Option D
D. Option B
正解：A

質問 2：
AB, a listed entity, prepared its financial statements to 31 December 20X7, in accordance with international accounting standards.
Which THREE of the following were disclosed as related parties of AB in its financial statements?
A. The wife of the Managing Director of AB, to whom AB sold a motor vehicle in the year to 31 December 20X7.
B. ST, an entity that was jointly established by AB and CD, and that is accounted for as a joint venture in AB's financial statements to 31 December 20X7.
C. AB's defined benefit pension plan.
D. AB's bank that provides more than 60% of the entity's loan finance.
E. AB's main supplier, GH, who supplies more than 70% of AB's goods for manufacture.
正解：A,B,C

質問 3：
When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.
A. Whether control has been established
B. Non-controlling interests
C. Intra-group investments
D. The date of acquisition
E. The percentage ownership
F. Goodwill
G. Whether control is direct or indirect
正解：A,D,E

質問 4：
CD acquired 100% of the equity share capital of FG for cash consideration of Kr1,200,000 on 1 January
20X7.
Retained earnings of FG at the date of acquisition was Kr800,000. CD operates from Country A and its functional and presentation currency is $. FG is located and trades throughout Country B and its functional currency is the Krona (Kr).
CD has no other subsidiaries. Goodwill had not suffered any impairment to date.
Summarised data from the statements of financial position for both entities at 31 December 20X7 is presented below:

Which of the following is the correct application of IAS 21 The Effects of Changes in Foreign Exchange Rates in translating FG's statement of financial position into the presentation currency of CD for consolidation purposes at 31 December 20X7?
A. * Monetary assets and liabilities at closing rate.
* Non monetary assets and liabilities at historic rate.
B. * Goodwill at historic rate.
* Assets and liabilities at closing rate.
C. * Monetary assets and liabilities at historic rate.
* Non monetary assets and liabilities at closing rate.
D. * Goodwill at closing rate.
* Assets and liabilities at closing rate.
正解：D

質問 5：
GH granted 100 share options to each of its 1,000 employees on 1 January 20X8. The fair value of each option was $7 on 1 January 20X8 and had risen to $8 at 31 December 20X8.
Which of the following statements represents the treatment that GH adopted to account for the related expense of these share options in its financial statements for the year ended 31 December 20X8, in accordance with IFRS 2 Share-based Payments?
A. The expense was measured using the fair value of $7 and the credit entry was to equity.
B. The expense was measured using the fair value of $8 and the credit entry was to liabilities.
C. The expense was measured using the fair value of $7 and the credit entry was to liabilities.
D. The expense was measured using the fair value of $8 and the credit entry was to equity.
正解：A