CIMA Advanced Financial Reporting : F2

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CIMA F2 Prüfungsthemen:

CIMA Advanced Financial Reporting F2 Prüfungsfragen mit Lösungen

Frage #1

GG's gearing is currently 50% compared to the industry average of 40% (both measured as debt/equity).
GG's debt is all in the form of a single bank loan that is repayable in five years' time. The directors of GG are seeking to raise finance for a new project and they are considering an additional bank loan from the same bank.
Which of the following would prevent the bank from lending the finance for the project in the form of a new bank loan?

A. A projected decrease in interest cover that would breach a covenant on the existing loan.
B. The revaluation of GG's property that shows an increase in its value since the existing bank loan was taken out.
C. A covenant on the existing bank loan that restricts the level of dividend that can be paid.
D. A projected lack of profits to be able to claim tax relief on the additional interest arising from the new loan.

Frage #2

Which of the following would cause a deferred tax balance to be included in the statement of financial position for an entity?

A. Impairment of goodwill that arose on the acquisition of a subsidiary entity.
B. The acquisition of plant and equipment a year ago where the tax depreciation rate is different to the accounting depreciation rate.
C. Expenses in the statement of profit or loss which are not allowable for tax creating a permanent difference.
D. The acquisition of land for which there is no tax depreciation.

Frage #3

W and Y are very similar entities with the same level of profit before interest and tax. However, W has gearing of 95% and Y has gearing of 30%.
Which of the following statements is true?

A. Investors in Y will expect a higher return than investors in W.
B. Investing in W carries a higher level of risk than investing in Y.
C. A greater proportion of profit will be available out of which to declare a dividend in W.
D. Y has a greater commitment to meet interest payments than W.

Frage #4

Ratios calculated from the financial statements of ST Group for the years ended 31 August 20X7 and
20X6 are as follows:

Which of the following would have contributed to the movements in these ratios?

A. ST Group extended its customer base which resulted in an increase in the volume of sales during
20X7.
B. During 20X7 ST Group acquired an associate which made a relatively small profit for the year.
C. During 20X7 ST Group increased the useful life of its vehicles to five years from four and adjusted the depreciation charge accordingly.
D. The fair value of an investment acquired in 20X7 and classified as fair value through profit or loss has increased in value by the year end.

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

Fragen und Antworten: