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If you compare the test to a battle, the examinee is like a brave warrior, and the good F1 learning materials are the weapon equipments, but if you want to win, then it is essential for to have the good study materials. Our study materials are of high quality which is carefully prepared by professionals based on the changes in the syllabus and the latest development in practice. Our F1 preparation practice are highly targeted and have a high hit rate, there are a lot of learning skills and key points in the exam, even if your study time is very short, you can also improve your F1 exam scores very quickly. Even if you have a week foundation, I believe that you will get the certification by using our study materials.

Multiple versions available

Unlike other study materials, there is only one version and it is not easy to carry. Our F1 exam questions mainly have three versions, as long as you have mobile electronics, you can learn anywhere at any time. Now, let me introduce you to our three versions. The first one is PDF version, it is very easy for you to download PDF, and it has two ways to use. On the one hand, you can browse and learn our F1 learning materials directly on the Internet. On the other hand, you can print it on paper so you can take notes. The second one is software version: this version can simulate a real test environment, which allows you to test the effect of using our F1 preparation practice. The third one is the APP version: it has the functions of mock test, timed test and online correction. And the most important thing is that these three versions are unlimited in number and frequency. You can choose the version you like to study to get the CIMA certification.

You can see the recruitment on the Internet, and the requirements for CIMA certification are getting higher and higher. As the old saying goes, skills will never be burden. So for us, with one more certification, we will have one more bargaining chip in the future. However, it is difficult for many people to get a CIMA certification, because the busy people seldom have much time to read the books they need. So how should people solve this problem? At this time, people should to need some good study materials. Not only will our study materials help you pass exam, but it will also save your valuable time. Now let me introduce our F1 exam questions to you in detail.

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CIMA Financial Reporting Sample Questions:

1. What is the correct classification of a 90-day government bond?

2. Which TWO of the following statements about accounting for associates are true?

A) Intra associate transactions are not eliminated
B) Unrealised profits are not adjusted for
C) Intra associate transactions are eliminated
D) Unrealised profits are adjusted for

3. Which THREE of the following are included in the International Accounting Standards Board's "The Conceptual Framework for Financial Reporting"?

A) The objective of financial statements
B) Specification of the financial statements that must be presented
C) Definition of the headings to use in financial statements
D) The elements of financial statements
E) The formats of financial statements
F) Qualitative characteristics of financial statements

4. In 20X4, DEF closed its business having made a trading loss of $160,000. In DEF's country of residence, trading losses may be carried back three years on a LIFO basis.
The profits for the last four years of trading were:

What are the taxable profits or losses for years 20X1 and 20X2?

A) 20X1 $10,000, 20X2 $113,000
B) 20X1 $150,000, 20X2 $133,000
C) 20X1 $150,000, 20X2 $nil
D) 20X1 $143,000, 20X2 $ nil

5. DE purchased an asset on 1 January 20X1 for $60,000 with a useful economic life of six years and a residual value of $3,000.
DE uses straight line depreciation for this asset.
On 31 December 20X3 the asset has a value in use of $ $28,000 and a fair value of $26,000.
Which of the following values should be used for the asset in DE's statement of financial position as at 31 December 20X3?

A) $30,000
B) $28,000
C) $31,500
D) $26,000

Solutions: