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CIMA Advanced Financial Reporting 認定 F2 試験問題:

1. A group presents its financial statements in A$.
The goodwill of its only foreign subsidiary was measured at B$100,000 at acquisition. There have been no impairments to this goodwill.
Exchange rates (where A$/B$ is the number of B$'s to each A$) are as follows:
The value of goodwill to be included in the group's statement of financial position in respect of its foreign subsidiary for the year ended 31 December 20X4 is:

A) A$66,667.
B) A$150,000.
C) A$75,758.
D) A$132,000.

2. XYZ had 600,000 ordinary shares in issue on 1 July 20X4. On 1 January 20X5, the entity made a 1 for 2 bonus issue. The profit attributable to ordinary shareholders for the year ended 30 June 20X5 was
$2,925,000.
What is the basic earnings per share for the year ended 30 June 20X5?

A) $3.90
B) $1.63
C) $3.25
D) $4.88

3. XY has a weighted average cost of capital (WACC) of 10% based on its gearing level (measured as debt/debt+equity) of 40%. It is considering a signficant new project.
In which of the following situations would it be appropriate to appraise this project using XY's existing WACC of 10%?

A) The project is in a different industry to XY's current operations and is funded by equal amounts of debt and equity.
B) The project is in a different industry to XY's current operations and funded entirely by equity.
C) The project is an extension of XY's current operations and is funded by equal amounts of debt and equity.
D) The project is an extension of XY's current operations and is funded 40% by debt and 60% by equity.

4. AB and EF are located in the same country and prepare their financial statements to 31 October in accordance with International Accounting Standards. EF supplies AB with a component that is vital to AB's product range. AB is considering acquiring a controlling interest in EF by 31 December 20X4 in order to guarantee future supply. The Board of EF has indicated that such an approach would be postively considered. AB would use its control to make AB the sole customer of EF.
The Finance Director of AB has been granted access to EF's management accounts and has conducted some initial analysis from the financial press. The results togther with comparisons for AB for the year to
31 October 20X4 are presented below:

AB and EF are forecasting revenues of S1,500,000 and $700,000 respectively for the year ended 31 October 20X5.
Which of the following independent options would explain the difference between the gearing ratios of AB and EF at 31 October 20X4?

A) EF's average cost of borrowing is significantly lower than that of AB and EF has taken advantage of that.
B) EF has a policy of revaluing non current assets whereas AB does not.
C) EF made a bonus issue of shares from retained earnings during the year whereas AB did not.
D) EF's market value of shares at 31 October 20X4 is lower than that of AB.

5. LM acquired 80% of the equity shares of ST when ST's retained earnings were $50 million. The fair value of the net assets of ST included a contingent liability with a fair value of $100 million at the date of acquisition and a fair value of $40 million at 31 December 20X6. No other fair value adjustments were required at the date of acquisition.
LM and ST had retained earnings of $200 million and $80 million respectively at 31 December 20X6.
The consolidated retained earnings of LM at 31 December 20X6 were:

A) $176 million
B) $272 million
C) $284 million
D) $164 million

質問と回答：