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CIMA Advanced Financial Reporting 認定 F2 試験問題:

1. Which TWO of the following are true for an entity raising equity finance using a rights issue rather than a placing of equity shares to new investors?

A) The shares will sell at a higher price and therefore generate more funds.
B) The issue will widen the base of shareholders if all shareholders take up their rights.
C) The cost of underwriting will be lower because the risk of the issue is lower.
D) The administration is more complex and therefore likely to be more costly.
E) The voting rights of existing shareholders will be unaffected if the shareholders take up their rights.

2. FG acquired 75% of the equity share capital of HI on 1 September 20X3.
On the date of acquisition, the fair value of the net assets was the same as the carrying amount, with the exception of a contingent liability disclosed by HI and relating to a pending legal case. At 1 September 20X3, the contingent liability was independently valued at $1.2 million.
At the current year end, 31 March 20X5, the legal case is still outstanding. The fair value of the liability has now been estimated at $1.4 million, and the case is expected to be resolved in the forthcoming financial year.
How should this contingent liability be recorded in the consolidated financial statements for the year ended 31 March 20X5?

A) A current liability of $1.2 million.
B) A non-current liability of $1.4 million.
C) A current liability of $1.4 million.
D) A non-current liability $1.2 million.

3. CD has 200,000 equity shares with a current market value of $2.50 each. The annual dividend of $0.50 a share is about to be paid.
CD also has redeemable debt with a nominal value of $100,000.
This is currently trading at $90 for each $100 of nominal value.
The cost of equity is 20% and the post tax cost of debt is 6%.
What is CD's weighted average cost of capital?
Give your answer in % to one decimal place. ? %

4. AB, a listed entity, prepared its financial statements to 31 December 20X7, in accordance with international accounting standards.
Which THREE of the following were disclosed as related parties of AB in its financial statements?

A) AB's bank that provides more than 60% of the entity's loan finance.
B) AB's defined benefit pension plan.
C) ST, an entity that was jointly established by AB and CD, and that is accounted for as a joint venture in AB's financial statements to 31 December 20X7.
D) The wife of the Managing Director of AB, to whom AB sold a motor vehicle in the year to 31 December 20X7.
E) AB's main supplier, GH, who supplies more than 70% of AB's goods for manufacture.

5. The following information has been extracted from the financial records of DEF for the year ended 31 December 20X2.

What is the operating cycle of DEF at 31 December 20X1?
Assume there are 365 days in the year.
All workings should be rounded to whole days.
Give your answer in whole days.
? days.

質問と回答：