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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. Which THREE of the following statements about preference shares are true?

A) Preference shareholders receive their dividend entitlement before the equity shareholders.
B) Preference shareholders rank below the equity shareholders in a winding up.
C) Unlike ordinary shares, preference shares may be cumulative.
D) The characteristics of preference shares are closer to debt than equity.
E) Preference shares cannot be issued as redeemable shares.
F) For an investor, preference shares carry more risk than ordinary shares.

2. Which of the following actions should XY's management take in order to reduce its investment in working capital?

A) Sell its long-term investments and use the proceeds to reduce its bank overdraft.
B) Extend credit terms with its trade customers.
C) Pay trade suppliers more quickly to take advantage of prompt payment discounts.
D) Scrap its obsolete inventory and replace with new inventory.

3. Information extracted from JK's statement of financial position for the year ended 31 May 20X5 is as follows:

Calculate the gearing ratio (Debt/Equity measured as a percentage) at 31 May 20X5.
Give your answer to one decimal place.
? %

4. AB acquired its subsidiary on 1 January 20X7 when the fair value of net assets was the same as book value with the exception of property, plant and equipment that had a fair value $500,000 higher than carrying value.
These assets were assessed to have a remaining useful life of 5 years from the date of acquisition.
What is the net consolidation adjustment to the property, plant and equipment balance at 31 December
20X9?
Give your answer to the nearest whole number (in '$000s).
$?

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

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

Solutions: