CIMA Advanced Financial Reporting 認定 F2 試験問題:

1. In the year ended 31 December 20X7, FG leased a piece of machinery. The accountant of FG had prepared the financial statements for the year to 31 December 20X7 on the basis of the lease being an operating lease.
However, following the end of year audit it has been agreed that the machinery is in fact held under a finance lease and therefore the financial statements need to be corrected.
The correction will have which THREE of the following affects on the financial statements?

A) Non-current liabilities will decrease.
B) Finance costs will increase.
C) Non-current assets will decrease.
D) Current liabilities will increase.
E) Non-current assets will increase.
F) Depreciation costs will decrease.

2. Which of the following should be eliminated when using the equity method to account for associates in a parent's financial statements?
Select ALL that apply.

A) Dividends from associates
B) Unrealised profits
C) Goodwill payments
D) Intra-group balances and transactions

3. Mr. Rodgers is an accountant for JK Pic. He is asked to record a particular share-based payment in the company's accounts and obliges by debiting as an expense the first relevant account and crediting the corresponding double-entry as a liability.
Which type of share-based payment has Mr. Rodgers recorded?

A) Equity-settled in the future
B) Cash-settled immediately
C) Cash-settled in the future
D) Neither cash nor equity-settled
E) Equity-settled immediately

4. Information from the financial statements of an entity for the year to 31 December 20X5:
The gearing ratio calculated as debt/equity and interest cover are:

A) gearing of 15% and interest cover of 6.
B) gearing of 15% and interest cover of 4.
C) gearing of 16% and interest cover of 4.
D) gearing of 16% and interest cover of 6.

5. XYZ had 600,000 ordinary shares in issue on 1 July 20X4. On 1 January 20X5, the entity made a 1 for 2 bonus issue. The profit attributable to ordinary shareholders for the year ended 30 June 20X5 was
$2,925,000.
What is the basic earnings per share for the year ended 30 June 20X5?

A) $4.88
B) $1.63
C) $3.90
D) $3.25

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