提供免費試用 F2 題庫資料

F2 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 F2 培訓資料的品質，希望 CIMA F2 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 F2 在線考題資料。F2 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 F2 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 F2 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 F2 培訓資料，在所有的培訓資料裏是佼佼者。CIMA F2 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 F2 題庫 (Advanced 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。）

F2 題庫具備高通過率

如果您不知道如何更有效的通過 CIMA F2 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 F2 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 F2 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。

F2 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 F2 考试的首選學習資料。CIMA F2 考試主要用於具有較高水準的實施顧問能力，獲取 CIMA Management 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 F2 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。

F2 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 F2 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。

F2 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 F2 這樣的優秀的題庫資料，既是最好的題庫資料保證您通過 F2 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 F2 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 F2 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 F2 題庫問題及答案能第一次毫不費力的通過考試，獲得 CIMA Management證書。

最新的 CIMA Management F2 免費考試真題:

1. Taking each statement individually, which of the following explains the movement in the gross profit margin from 20X4 to 20X5 as calculated by the analysts?

A) Prompt payment discounts no longer offered to customers.
B) Increase in the levels of closing inventory of raw materials.
C) Increase in the volume of sales over the year.
D) Reduction in the cost of raw materials NOT passed onto customers.

2. Which of the following are limitations of financial statement figures for ratio analysis? Select the ALL that apply.

A) Only provides historic data
B) Limited information to identify trends over time
C) Only provides financial information
D) Contains complicated information that needs to be summarised
E) Only provides forecast data
F) Provide only summarised information

3. When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.

A) Non-controlling interests
B) Goodwill
C) Intra-group investments
D) Whether control is direct or indirect
E) The percentage ownership
F) The date of acquisition
G) Whether control has been established

4. 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) SQ should recognise revenue when the cars are delivered to LM.
B) The most significant risks attached to the cars are held by LM.
C) The most significant risks attached to the cars are held by SQ.
D) When LM sells a car to a third party, SQ should recognise the revenue associated with that sale.
E) SQ should recognise the cars as inventory in their financial statements.
F) LM should recognise the cars as inventory in their financial statements.

5. UV has raised $100,000 through the issue of two irredeemable financial instruments:
* 6% debentures with a current market value of $101.50 per $100 nominal value; and
* 8% preference shares with a current share price of $2.20 each.
The corporate income tax rate is 20%
What is the post tax cost of debt for each of these instruments?

問題與答案：

問題 #1 答案： D

問題 #2 答案： A,B,C,F

問題 #3 答案： E,F,G

問題 #4 答案： C,D,E

問題 #5 答案： 僅成員可見