CIMA CIMA Certification F1

近年、多くの人々は、CIMA　F1認定試験を取ることを選択します。あなたのスキルを測定する重要な基盤であるCIMAの証明書を取得することを助けるのは原因です。CIMA証明書を使用すると、より良い生活を得ることができます。

It-Passportsで、我々は最も正確かつ最新のF1試験資料を提供します。 あなたはF1試験のに準備している場合、It-Passports.comの試験質問と回答は絶対にあなたの最高のアシスタントです。我々のCIMAの研究材料に通じて最初の試行でCIMA　F1試験に合格することができます。また、他の参考書を勉強に多くの時間を費やす必要はありません。ただ20〜30時間を取って我々の試験材料をうまく把握するだけで十分でです。

It-Passportsは、多くの認定試験の資料を含むウェブサイトです。 経験豊富な専門家によって書かれている我々のPDF＆SOFT試験の質問と回答は品質とリーズナブルな価格に優れています。そして多くの顧客に信頼されています。ヒット率は99.9%に達します。F1試験に合格を保証します。It-Passports.comのテストエンジンを使用すると、シミュレートの実際の試験環境を与えます。そして、あなたは簡単にF1試験に対応することができます。

購入する前に、我々の無料のデモを試してみて、F1試験の無料デモをダウンロードすることができます。 あなたが満足しているならば、 前を進んで完全なF1試験質問回答を購入することができます。

CIMA F1試験問題集をすぐにダウンロード：成功に支払ってから、我々のシステムは自動的にメールであなたの購入した商品をあなたのメールアドレスにお送りいたします。（12時間以内で届かないなら、我々を連絡してください。Note：ゴミ箱の検査を忘れないでください。）

CIMA Financial Reporting 認定 F1 試験問題:

1. OP holds an investment property purchased on 1 January 20X3 for $700,000 with a useful economic life of 25 years.
At 31 December 20X5 the fair value of the investment property was $750,000 with a revised useful economic life of 25 years from that date.
OP has been carrying the investment property using the cost model until 31 December 20X5.
The directors wish to change their valuation method to fair value in accordance with IAS 40 Investment Property.
Which of the following is the correct treatment of the revaluation gain and the value of the property in the statement of financial position at 31 December 20X5?

A) A gain of $134,000 taken to the statement of profit or loss and $750,000 shown on the statement of financial position.
B) A gain of $134,000 taken to other comprehensive income and $750,000 is shown on the statement of financial position.
C) A gain of $106,000 taken to other comprehensive income and $720,000 is shown on the statement of financial position.
D) A gain of $106,000 taken to the statement of profit or loss and $720,000 shown on the statement of financial position.

2. Which of the following is NOT a type of supply for value added tax (VAT)?

A) Fixed
B) Zero-rated
C) Exempt
D) Standard-rated

3. An entity's inventory days are 45 days.
An entity ceased to manufacture a product in 20X4. Raw materials used solely in the manufacture of that product are still held in inventory at 31 December 20X4.
Place the appropriate response below to show how inventory days will be affected if this raw material inventory is written off as obsolete.

4. 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.

5. In accordance with IAS 16 Property, Plant and Equipment, in which of the following situations would subsequent expenditure on a non-current asset be capitalised?

A) An entity's delivery vehicle was in a car park when the car park was flooded. The engine and interior of the vehicle needed extensive repair and renovation costing $25,000.
B) An entity's head office building suffered a major fire, the upper floors and roof were completely destroyed. The entity proposes to restore the building at a cost of $1 million and move back in to the building to use it as a head office again.
C) A manufacturing entity closes its factory for two weeks each summer for routine maintenance and repairs. The current year's cost of maintenance and repairs was $62,000.
D) An entity purchased an aircraft five years ago, when its engines were separately identified in the accounting records. The engines now need to be replaced at a cost of $2 million each. When the engines are replaced the aircraft is expected to be airworthy for a further 5 years.

質問と回答：