Winter Sale! Use this Coupon Code to get 20% OFF REC20

CIMA F1 Dumps

CIMA F1 Dumps PDF

Financial Reporting
  • 177 Questions & Answers
  • Update Date : March 05, 2024

PDF + Testing Engine
$65
Testing Engine (only)
$55
PDF (only)
$45

Why is Real Exam Collection the best choice for certification exam preparation?

Unlike other web portals, RealExamCollection.com is committed to give CIMA F1 practice exam questions with answers, free of cost. To see the entire study material you need to sign up for a free account on RealExamCollection. A lot of customers all over the world are getting high grades by using our F1 dumps. You can get 100% passing and money back guarantee on F1 exam. Instant access to pdf files right after purchase.

A Central Tool to Help You Prepare for CIMA F1 Exam

RealExamCollection.com is the final tuition basis for taking the CIMA F1 exam. We strictly followed the accurate review exam questions and answers, which are regularly updated and reviewed by production experts. Our CIMA F1 dumps experts from various well-known administrations are intellectuals and qualified individuals who have look over very important CIMA F1 exam question and answer section to benefit you to realize the concept and pass the certification exam with good marks. CIMA F1 braindumps is the best way to prepare your exam in just 1 day.

User Friendly & Easily Accessible on Mobile Devices

You can find extremely user friendly platform for CIMA exam. The main aim of our platform is to provide latest accurate, updated and really helpful study material. This material helps the students to study and pass the implanting and supporting CIMA systems. Students can get access to real exam questions and answers , which will available to download in PDF format right after the purchase. This website is mobile friendly for tester and gives the ability to study anywhere as long as internet data connection on your mobile device.

Get Instant Access to the Most Accurate & Recent Financial Reporting Questions & Answers:

Our exam database is frequently updated all over the year to contain the new questions and answers for the CIMA F1 exam. Every exam page will contain date at the top of the page including the updated list of exam questions and answers. Due to the authentication of current exam questions, you will pass your test in initial try.

CIMA F1 Dumps Are Verified by Industry Experts

Dedication to providing the accurate Financial Reporting test questions and answers, along with brief descriptions. Every question and answer are verified through CIMA professionals. Highly qualified individuals who have spends many years and getting the professional experience in CIMA exam.
All Exam Questions Include Detailed Answers with Explanations
Instead of many other exam web portals, RealExamCollection.com deliver best CIMA F1 exam questions with detailed answers explanations.

Money Back Guarantee

RealExamCollection.com is devoted to give quality CIMA F1 braindumps that will assist you passing the exam and getting certification. We provide latest and realistic test questions from current exams to give you the best method of preparation for the CIMA F1 exam. If you have purchased complete PDF file and unable to pass the CIMA exam, you can either replace your exam or claim your money back. Our money back policy is very simple, for more details visit guarantee page.

Sample Questions

Question 1

LM is preparing its cash forecast for the next three months.Which of the following items should be left out of its calculations?

A. Tax payment due, that relates to last year's profits.
B. Receipt of a new bank loan raised for the purpose of purchasing new machinery.
C. Expected loss on the disposal of a piece of land.
D. Rental payment on a leased vehicle.

Question 2

Which of the following is a characteristic of a defined contribution post-employment benefit scheme?

A. The amount of the post-employment benefits paid to former employees depends on how well the scheme's investments have performed.
B. The employer would make additional contributions into the scheme if the actuary predicted a shortfall in the funds available to pay post-employment benefits.
C. The amount of the post-employment benefits paid to former employees is determined at the date of their retirement using a predefined formula.
D. The employer may take a contributions holiday and stop paying contributions for a period, if the scheme's assets appear to be more than are required to meet the scheme's obligations.

Question 3

RS purchased an asset on 1 May 20X1 for $200,000, exclusive of import duties of $25,000. The asset was sold on 1 December 20X3 for $450,000, incurring costs to sell of $15,000.RS is resident in Country Y where indexation is allowable from the date of purchase to the date of sale.RS is resident in Country Y where indexation is allowable from the date of purchase to the date of sale.Capital gains are taxed at 25%.What is the capital tax due from RS on disposal of the asset?

A. $120,000
B. $38,750
C. $30,000
D. $28,500

Question 4

DEF is considering introducing a Pay-As-You-Earn (PAYE) system but unsure of the advantages of using it.Which of the following statements are advantages from the employees perspective of an entity using a PAYE system for collecting taxes from employees.Select ALL that apply.

A. The employee will be able to deal with tax authority directly to make payments.
B. The employee will avoid being charged penalties for paying late.
C. The employee will calculate their own tax payment.
D. The employee does not have to complete a self assessment tax return.
E. The employee does not have to budget for their tax payments because the tax is deducted at source.

Question 5

On 1 January 20X2 an entity began work on constructing a factory. It purchased the land for $14 million, built the factory buildings for $11 million and installed plant and equipment for $7 million. The project was completed on 31 December 20X3 when the factory was deemed ready to use, however, the factory did not start operations until 1 June 20X4.

A. To fund the project the entity borrowed $25 million on 1 January 20X2, with interest at 10% per year.
B. The loan was repaid in full on 31 December 20X4.
C. Calculate the total amount to be added to the cost of property, plant and equipment in respect of the above development.
D. Give your answer to the nearest $ million.

Related Exams


Amazon Exams