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

2. RS has issued an instrument with a nominal value of $1 million, at a discount of 2.5%, and a coupon rate of 6%. The terms of the issue are that the instrument must either be redeemed at par, at the option of the holder, in three years' time, or alternatively converted into equity shares in RS.
The characteristics of this instrument taken as a whole indicates that it would be classified as which of the following?

A) Discounted instrument
B) Compound instrument
C) Equity instrument
D) Debt instrument

3. Which of the following best describes the goal of WACC as a measure?

A) To work out the average return that is required by the company on its investments in order to satisfy all debt holders.
B) To work out the average return that is required by the company on its investments in order to satisfy all shareholders.
C) To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
D) To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.

4. 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) 1
B) 2, 3 & 4
C) 1, 2 & 3
D) 1&4
E) All of the above
F) 1, 2, 3 & 4

5. A local council is one year into a two year project to renovate local parks. The project is on track to be completed within the set time-scale, however it has proved more costly than initially expected.
The project is on track to be completed within its two year period. Contracts for the labour and materials needed to renovate the parks were agreed at the start of the project and no changes have arisen. Despite the fact that the council has yet to fully settle these contracts, costs are set to be as budgeted.
Why would this example not be recognised as a provision?

A) The settlement of the contract is unlikely to result in an outflow from the council.
B) The council doesn't have a present obligation from the project.
C) Neither the timing nor the amount of the provision is uncertain.
D) The council has no potential future obligations arising from the project.

質問と回答：