F2시험덤프에 관하여

학교공부하랴,회사다니랴 자격증 공부까지 하려면 너무 많은 정력과 시간이 필요할것입니다. 그렇다고 자격증공부를 포기하면 자신의 위치를 찾기가 힘들것입니다.F2인증시험덤프를 사용하고 계시나요? 만약 F2덤프를 사용하신다면 고객님은 보다 쉽게 시험을 패스하여 자격증을 취득할수 있을것입니다. F2덤프는 it업계에 오랜 시간동안 종사해오신 엘리트들이 실제 F2시험문제를 연구분석하여 제작한 시험대비자료입니다.

덤프 구매에 관한 정보

만약 회사에서 승진하고 싶으시다면 자신의 가치를 높이는것이 길이 아닌가 싶습니다. 자신의 가치를 높이는데 있어서 자격증 취득이 가장 중요한 수단입니다. F2시험부터 자격증에 도전해보세요.구매후 F2덤프가 업데이트되면 업데이트된 버전을 1년동안 무료로 제공해드려 고객님께서 보유하고 계신 F2덤프가 항상 시중에서 가장 최신버전이도록 F2덤프유효성을 연장해드립니다.

저희 사이트의 F2덤프를 한번 믿고 시험에 도전해보세요. 고객님의 기대에 져버리지 않도록 항상 최선을 다하고 있습니다.모두 F2시험을 한방에 패스하고 자격증 부자되세요.

구매후 F2덤프를 바로 다운:결제하시면 시스템 자동으로 구매한 제품을 고객님 메일주소에 발송해드립니다.(만약 12시간이내에 덤프를 받지 못하셨다면 연락주세요.주의사항:스펨메일함도 꼭 확인해보세요.)

높은 적중율을 자랑하는 덤프로 시험에 도전

F2시험패스의 고민을 버리시려면 저희 사이트에서 출시한 F2덤프를 주문하세요. 결제하시면 바로 다운가능한 시스템이라 다른 사이트보다 빠른 시간내에 F2덤프를 받아볼수 있습니다. F2덤프는 오랜 시간과 정력을 투자하여 만들어낸 완벽한 시험자료로서 F2덤프를 구매하고 공부하였는데도 시험에서 떨어졌다면 불합격성적표와 주문번호를 보내오시면 F2덤프비용은 바로 환불해드립니다.

CIMA F2 시험 요강 주제:

최신 CIMA Management F2 무료샘플문제

1. AB owned 80% of the equity share capital of FG at 1 January 20X6. AB disposed of 10% of FG's equity share capital on 31 December 20X6 for $400,000. The non controlling interest was measured at
$700,000 immediately prior to the disposal.
Which of the following represents the adjustment that AB made to non controlling interest in respect of the disposal when it prepared its consolidated financial statements at 31 December 20X6?

A) Credit of $350,000
B) Debit of $400,000
C) Credit of $50,000
D) Debit of $350,000

2. AB acquired 90% of the equity of YZ on 31 December 20X2. On the same date YZ acquired 60% of the equity shares of VW for $750,000. AB has no other subsidiaries.
The following information regarding YZ and VW was available:

What amount will AB include in its consolidated statement of financial position in respect of non controlling interest at 31 May 20X6?

A) $811,000
B) $816,400
C) $741,400
D) $840,600

3. LM granted 100 share options to each of its 400 employees on 1 January 20X7. The options will only vest if employees remain with LM for 3 years from the grant date. The fair value of each share option was $5 on 1 January 20X7.
20 employees left in the year to 31 December 20X7 and at that date it was estimated that a further 35 would leave over the following two years.
Which of the following journal entries did LM process to account for the share options in the year to 31 December 20X7, in accordance with IFRS2 Share-based Payments?

A) Dr Profit or loss $57,500 ; Cr Liabilities $57,500
B) Dr Profit or loss $57,500 ; Cr Other reserves within equity $57,500
C) Dr Profit or loss $172,500 ; Cr Liabilities $172,500
D) Dr Profit or loss $172,500 ; Cr Other reserves within equity $172,500

4. ST acquired two financial investments in the year to 31 December 20X8. One of these investments was initially classified as held for trading, the other as available for sale. ST remeasured both investments at fair value at 31 December 20X8 in accordance with IAS 39 Financial Instruments: Recognition and Measurement. The resulting gains were calculated as follows:
* Gain on held for trading investment $50,000
* Gain on available for sale investment $40,000
What was the value of the gain that ST presented in its other comprehensive income when it prepared its financial statements for the year to 31 December 20X8?
Give your answer to the nearest $000.
$ ? 000

5. AB and EF are located in the same country and prepare their financial statements to 31 October in accordance with International Accounting Standards. EF supplies AB with a component that is vital to AB's product range. AB is considering acquiring a controlling interest in EF by 31 December 20X4 in order to guarantee future supply. The Board of EF has indicated that such an approach would be postively considered. AB would use its control to make AB the sole customer of EF.
The Finance Director of AB has been granted access to EF's management accounts and has conducted some initial analysis from the financial press. The results togther with comparisons for AB for the year to
31 October 20X4 are presented below:

AB and EF are forecasting revenues of S1,500,000 and $700,000 respectively for the year ended 31 October 20X5.
AB's Finance Director met with one of the directors of EF to discuss the potential impact of the acquisition.
Which of the director's statements below is correct?

A) The gross profit margin of EF will increase if AB's bargaining power is used to negotiate lower material costs for the whole group.
B) The P/E ratio of EF will increase to 12 after acquisition in line with that of AB.
C) Dividend yield for both entities will be identical after the acquisition.
D) Redundancy costs arising from reorganisation following acquisition will be provided for by charging EF's profit for the year ended 31 October 20X4.

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