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：2025-03-29

問題と解答：全212問

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質問 1：
On 1 January 20X7 GH purchased plant and equipment at a cost of $400,000. The temporary differences in respect of this plant and equipment at 31 December 20X7 and 20X8 have been calculated as follows:

Assume that there are no other temporary differences in the periods and that the corporate income tax rate is 25%. GH is expected to have significant taxable profits in the future.
Which of the following is the correct impact in GH's statement of financial position at 31 December 20X8 in respect of deferred tax?
A. Decrease in the deferred tax liability.
B. Decrease in the deferred tax asset.
C. Increase in the deferred tax asset.
D. Increase in the deferred tax liability.
正解：C

質問 2：
Which of the following options provides a representation of how the non controlling interest in FG is measured in CD's consolidated statement of financial position at 31 December 20X8?
A. * FV of NCI at reporting date; plus
* NCI's share of group reserves; plus
* NCI's share of accumulated exchange differences arising on goodwill of FG.
B. * FV of NCI at acquisition; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of exchange difference arising on goodwill of FG for the year.
C. * FV of NCI at acquisition; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of accumulated exchange differences arising on goodwill of FG.
D. * FV of NCI at reporting date; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of exchange difference arising on goodwill of FG for the year.
正解：C

質問 3：
GH is seeking to finance a substantial new project that is guaranteed to enhance the profitability of the entity. Its key determinants in deciding upon the best source of finance are to balance the following requirements:
1) to minimise the costs of issue of the finance;
2) to avoid the need to find cash to repay the source of finance; and
3) to ensure that the long-term gearing level does not increase.
Which of the following financing options best meets these requirements?
A. A term loan
B. Convertible loan stocks
C. Redeemable preference shares
D. Initial public offering of ordinary shares
正解：B

質問 4：
EFG is preparing its financial statements to 31 March 20X8. During the year ended 31 March 20X7, EFG purchased a piece of land for $1 million which is used as the staff car park. EFG has a policy of revaluing land, in accordance with International Accounting Standards, and at 31 March 20X8, accounted for a substantial increase in its value.
Revenue and operating profit has remained constant over the 2 years.
When comparing EFG's financial statements for the year ended 31 March 20X7 with those of 20X8, which THREE of the following would be expected?
A. Increase in other comprehensive income.
B. Increase in net asset turnover.
C. Increase in profit before tax.
D. Increase in return on capital employed.
E. Decrease in net asset turnover.
F. Decrease in return on capital employed.
正解：A,E,F

質問 5：
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

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CIMA Advanced Financial Reporting 認定 F2 試験問題:

1. AB acquired its one subsidiary, CD, on 1 January 20X1. At this date the fair value of CD's property, plant and equipment was found to be $40 million higher than its carrying value. The relevant items had a remaining estimated useful life of 10 years from the date of acquisition.
At 31 December 20X4 AB and CD presented property, plant and equipment of $100 million and $50 million respectively in their individual financial statements.
The value of property, plant and equipment presented in AB's consolidated statement of financial position at 31 December 20X4 is:

A) $150 million
B) $190 million
C) $174 million
D) $134 million

2. LM acquired 80% of the equity shares of ST when ST's retained earnings were $50 million. The fair value of the net assets of ST included a contingent liability with a fair value of $100 million at the date of acquisition and a fair value of $40 million at 31 December 20X6. No other fair value adjustments were required at the date of acquisition.
LM and ST had retained earnings of $200 million and $80 million respectively at 31 December 20X6.
The consolidated retained earnings of LM at 31 December 20X6 were:

A) $272 million
B) $176 million
C) $284 million
D) $164 million

3. 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

4. EF acquired a copy machine under a three-year operating lease. EF will pay nothing in year one and then will pay $6,000 in years two and three. The estimated economic useful life of the machine is six years.
Which THREE of the following statements are true in respect of how EF will account for its use of the machine and the associated operating lease payments?

A) EF will charge $4,000 to profit or loss in each of the three years in respect of this operating lease.
B) EF will record no expense in year one in respect of the operating lease charges for this machine.
C) An asset of $12,000 will be included in EF's property, plant and equipment at the start of the lease.
D) EF will include an accrual of $6,000 at the end of year one in respect of the lease payments.
E) EF will record a credit to bank of $6,000 in year two.
F) EF will include an accrual of $4,000 at the end of year one in respect of the lease payments.

5. XY acquired 75% of the equity shares of LM on 31 December 20X3. LM acquired 60% of the equity shares of JK on 31 December 20X4 for $950,000. XY measured the non controlling interest in JK at the date of acquisition using the proportionate share of the fair value of the net assets acquired.
The fair value of JK's net assets was $850,000 at 31 December 20X4.
What is the value of goodwill that XY will include in its consolidated statement of financial position at 31 December 30X4 in respect of JK as a result of gaining indirect control?

A) $330,000
B) $202,500
C) $440,000
D) $567,500

質問と回答：

質問 # 1
正解： C

質問 # 2
正解： A

質問 # 3
正解： C

質問 # 4
正解： A、E、F

質問 # 5
正解： A