最新なCIMA F2問題集（212題）、真実試験の問題を全部にカバー！

質問 1：
ST acquired 75% of the 2 million $1 equity shares of CD on 1 January 20X3, when the retained earnings of CD were S3,550,000. CD has no other reserves.
ST paid $5,600,000 for the shares in CD and the non controlling interest was measured at its fair value of S1,400,000 at acquisition.
At 1 January 20X3, the fair value of CD's net assets were equal to their carrying amount, with the exception of a building. This building had a fair value of $1,000,000 in excess of its carrying amount and a remaining useful life of 25 years on 1 January 20X3.
At 31 December 20X5, the retained earnings of ST and CD were $8,500,000 and $5,250,000 respectively.
What is the value of goodwill to be included in the consolidated statement of financial position of ST as at 31 December 20X5?
A. $570,000
B. $450,000
C. $1,450,000
D. $950,000
正解：B

質問 2：
LM is a car dealer that is supplied inventory by car manufacturer SQ. Trading between LM and SQ is subject to a contractual agreement. This agreement states the following:
* Legal title of the cars remains with SQ until they are sold by LM to a third party.
* Upon notification of sale to a third party by LM, SQ raises an invoice at the price agreed at the original date of delivery to LM.
* LM has the right to return any car at any time without incurring a penalty.
* LM is responsible for insuring all of the cars on its property.
When considering how these cars should be accounted for, which THREE of the following statements are true?
A. The most significant risks attached to the cars are held by LM.
B. LM should recognise the cars as inventory in their financial statements.
C. When LM sells a car to a third party, SQ should recognise the revenue associated with that sale.
D. The most significant risks attached to the cars are held by SQ.
E. SQ should recognise the cars as inventory in their financial statements.
F. SQ should recognise revenue when the cars are delivered to LM.
正解：C,D,E

質問 3：
Which of the following examples would be classed as related parties ofJH Ltd due to the power they possess to directly influence the company?
1: JH Ltd's managing director
2: The son of JH Ltd's managing director, who is an intern in the company's office
3: The brother of JH Ltd's managing director, whose business supplies a large amount of production material for the company
4: JH Ltd's subsidiary company, AL Ltd
5: BR PLC, one of JH Ltd's regular customers
A. All of the above
B. 1&4
C. 2, 3 & 4
D. 1
E. 1, 2, 3 & 4
F. 1, 2 & 3
正解：D

質問 4：
AAA is the only director of entity CD. AAA is also a director of entity GH. CD owns 30% of the equity of MN and 60% of the equity of OP.
Identify which of the following are related parties of CD by placing the appropriate response against one.

正解：


質問 5：
Entity A entered into a 3 year operating lease on 1 April 20X3. The rentals are £5,000 a year payable in advance with an additional payment of $1,800 payable on 1 April 20X3.
The rental expense to be included in the statement of profit or loss for the year ended 31 December
20X3 will be:
A. $5,000
B. $4,200
C. $5,600
D. $6,800
正解：B

質問 6：
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
正解：
40, 40000

質問 7：
The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:
What is VW's interest cover for the year ended 30 September 20X7?
A. 4.1
B. 3.3
C. 4.5
D. 5.1
正解：C

質問 8：
What figure will be presented in GHI's consolidated statement of changes in equity for the year ended
31 December 20X4, in respect of dividends paid to non-controlling interest?
A. $25,000
B. $125,000
C. $0
D. $100,000
正解：A

質問 9：
At 31 October 20X1 RS has in issue 10% debentures 20X8 with a carrying value of $350,000.
Extracts from its statement of profit or loss for the year ending 31 October 20X7 are as follows:

What is the interest cover for RS for the ended 31 October 20X7?
A. 11.1 times
B. 10.0 times
C. 8.0 times
D. 9.0 times
正解：D