F2인증시험을 패스하여 자격증을 취득하는데 가장 쉬운 방법은 덤프를 공부하는 것입니다.F2 인증덤프는 실제 시험의 가장 최근 시험문제를 기준으로 하여 만들어진 최고품질 , 최고적중율 자료입니다. 덤프에 있는 문제와 답만 기억하시면 시험을 패스하는데 많은 도움이 됩니다.F2덤프를 선택해야 하는 이유:

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유효한 시험자료로 시간절약 가능

F2시험덤프는 PDF버전, 온라인버전,테스트엔진버전 등 세가지 버전으로 되어있습니다.F2덤프 PDF버전은 인쇄가능한 버전이라 출력하셔서 공부하시면 좋습니다. 온라인버전은 APP버전인데 휴대폰으로 사용가능합니다. 출근길이나 퇴근길에서도 쉽게 공부하실수 있습니다. 테스트엔진버전은 PC에서 사용가능한 버전입니다. F2덤프의 원하시는 버전을 단독으로 구매하셔도 되고 패키지로 구매하셔도 됩니다.

가장 간편하게 공부가능

F2덤프는 시험예상문제와 기출문제로 되어있는데 실제 시험문제의 모든 유형을 포함하고 있어 덤프에 있는 문제와 답만 기억하시면 F2시험을 패스할수 있습니다.학원다닐 필요가 없기에 돈과 시간을 절약해드리고 가장 효율적으로 시험을 합격할수 있도록 도와드립니다.F2덤프제작팀의 부단한 노력으로 인하여 인증시험 패스는 더는 어려운 일이 아닙니다.

100% 시험통과율

구매하시면 구매일로부터 1년내에 F2덤프가 업데이트된다면 업데이트된 버전을 무료로 제공해드립니다.만약 F2덤프를 구매하시고 공부한후 시험에서 떨어지면 60일내 주문은 덤프비용 전액을 환불해드려 고객님의 이익을 최대한 보장해드립니다.환불신청은 주문번호와 불합격 성적표만 메일로 보내오시면 됩니다.

CIMA F2 시험 요강 주제:

최신 CIMA Management F2 무료샘플문제

1. Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities?

A) An asset-backed financing scheme
B) A securitisation vehicle
C) A post-employment benefit plan
D) An investment fund

2. What is the total comprehensive income attributable to the shareholders of GHI that will be presented in GHI's consolidated statement of changes in equity for the year ended 31 December 20X4?

A) $2,880,000
B) $2,780,000
C) $2,875,000
D) $3,260,000

3. Which of the following statements are INCORRECT with regards to impairment of financial instruments; Select ALL that apply.

A) The impairment loss on held to maturity instruments is the difference between the assets carrying amount and the present value of its future cashflows.
B) If a loss is suspected following an impairment review, a financial asset is written down to its fair value.
C) In the result of an impairment loss, the carrying amount of the asset is directly reduced, or reduced through an allowance account.
D) Held to maturity instruments and available for sale assets are both measured at amortised cost and are therefore impacted by impairment.
E) If a contract relating to a financial instrument is breached then this might be an indication of impairment.

4. 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 debit of $39,000
B) A credit of $39,000
C) A credit of $54,000
D) A debit of $54,000

5. Mr D, a CIMA qualified accountant, is working on the preparation of a long term profit forecast required by the local stock market prior to a new share issue of equity shares. At the most recent board meeting the directors requested that the forecast be inflated. In Mr D's view this would grossly overestimate the forecast profit. The board intends to publish the revised inflated forecast.
Which THREE of the following are the ethical options available to Mr D in this situation?

A) Discuss the situation with his line manager.
B) Consider resignation of his post as accountant.
C) Delegate the work to a subordinate.
D) Submit the original forecast without the board's approval.
E) Consider reporting the situation to the appropriate authorities.
F) Adjust the figures in line with the board's request as this is a forecast and not the financial statements.

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