提供免費試用 F1 題庫資料

F1 試題及答案作為試用，目前我們只提供PDF版本的試用DEMO，軟件版本只提供截圖。這樣一來您就知道最新的 CIMA F1 培訓資料的品質，希望 CIMA F1 考古題是廣大IT考生最佳的選擇。

我們為考生提供了只需要經過很短時間的學習就可以通過考試的 CIMA F1 在線考題資料。F1 題庫包含了實際考試中一切可能出現的問題。所以，只要考生好好學習 F1 考古題，那麼通過 CIMA 認證考試就不再是難題了。

我們承諾使用 CIMA 的 F1 考試培訓資料，確保考生在第一次嘗試中通過 CIMA 測試，這是互聯網裏最好的 F1 培訓資料，在所有的培訓資料裏是佼佼者。CIMA F1 不僅可以幫助您順利通過考試，還可以提高您的知識和技能，也有助於您的職業生涯在不同的條件下都可以發揮您的優勢，所有的國家一視同仁。

購買後，立即下載 F1 題庫 (Financial Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

F1 題庫具備高通過率

如果您不知道如何更有效的通過 CIMA F1 考試，我給您一個建議是選擇一個良好的培訓網站，這樣可以起到事半功倍的效果。在這裏向廣大考生推薦這個最優秀的 CIMA 的 F1 題庫參考資料，這是一個與真實考試一樣準確的練習題和答案相關的考試材料，也是一個能幫您通過 CIMA F1 認證考試很好的選擇。如果您使用了我們網站的培訓工具，您將100%通過您的第一次參加的 CIMA 考試。

F1 擬真試題覆蓋了真實的考試中的問題，已經成為考生通過 CIMA 的 F1 考试的首選學習資料。CIMA F1 考試主要用於具有較高水準的實施顧問能力，獲取 CIMA Certification 證書，以確保考生有一個堅實的專業基礎知識，有利於他們將此能力企業專業化。準備 CIMA 考試的考生，需要熟練了解 CIMA 的 F1 擬真試題，快速完成測試，就能高效通過 CIMA 認證考試，為您節省大量的時間和精力。

F1 是高品質的題庫資料

還可以為客戶提供一年的免費線上更新服務，第一時間將最新的資料推送給客戶，讓客戶瞭解到最新的 CIMA F1 考試資訊，所以本站不僅是個擁有高品質的題庫網站，還是個售後服務很好的網站。

F1 題庫資料肯定是您見過的最好的學習資料。為什麼可以這麼肯定呢？因為再沒有像 CIMA 的 F1 這樣的優秀的題庫資料，既是最好的題庫資料保證您通過 F1 考試，又給您最優質的服務，讓客戶百分之百的滿意。我們的最新 CIMA F1 試題及答案，為考生提供了一切您所需要的考前準備資料，關於 CIMA 考試的最新的 F1 題庫，考生可以從不同的網站或書籍找到這些問題，但關鍵是邏輯性相連，CIMA 的 F1 題庫問題及答案能第一次毫不費力的通過考試，獲得 CIMA Certification證書。

最新的 CIMA Certification F1 免費考試真題:

1. A specialized product was commissioned by a customer and the agreed price was $38,000. The product was completed at a cost of $34,000.
It was then discovered that new regulations meant that the specialized product now failed health and safety requirements. The specialized product had to be modified to meet the new regulations at a cost of $9,000. The customer agreed to pay an extra $3,000 towards the modifications.
At 31 December 20X5 the specialized product was still in inventory and had not been modified.
Calculate the value of the specialized product that should be included in inventory as at 31 December 20X5.
Give your answer to the nearest whole $000.

2. Refer to the exhibit.

An entity sells 2,000 bags of product X each year. It has been estimated that the cost of holding one bag of product X is £4.
The cost of placing an order is £250.
where:
Co = cost of placing an order
Ch = cost of holding one unit in inventory for one year
D = annual demand
Calculate the Economic Order Quantity (EOQ) for bags of product X.
Give your answer to the nearest whole number of bags.

3. Mr AM is the owner of Waxco Ltd. Mr AM was born in India, but currently resides in the USA. He has gained dual Indian and American citizenship.
Mr AM first registered Waxco Ltd in the USA when he started the company ten years ago. However, because of lower costs, the company moved its central management station to Germany two years ago. Waxco Ltd has other smaller offices such as call centres across Asia, in locations such as Pakistan and Cambodia, however Waxco Ltd only currently sell goods in the USA.
Which of the countries mentioned are relevant for determining Waxco Ltd's competent jurisdiction?

A) Germany
B) Pakistan
C) Cambodia
D) India
E) The USA

4. An entity had a current tax liability of $187,000 in its statement of financial position as at 30 September 20X5.
It was subsequently negotiated and eventually agreed with the tax authorities that the entity would pay $192,000 and this was paid on 6 January 20X6.
The entity's management estimate that the tax due on profits for the year to 30 September 20X6 is $231,000.
Calculate the entity's corporate income tax expense included in its statement of profit or loss for the year ended 30 September 20X6.
Give your answer to the nearest whole $000.

5. EFG prepares financial statements to 31 December each year. EFG has the following receivable days based on the year end receivable balances:

Which of the following would be a reason for this decrease in receivable days?

A) EFG employed an inexperienced credit controller in November 20X2.
B) EFG's revenue for 20X2 increased as a result of competitive pricing.
C) EFG's largest customer negotiated an increase in credit terms during 20X2.
D) EFG transferred collection of all receivables to a factoring agency during 20X2.

問題與答案：

問題 #1 答案： 僅成員可見

問題 #2 答案： 僅成員可見

問題 #3 答案： A,E

問題 #4 答案： 僅成員可見

問題 #5 答案： D