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2022 CIMAPRA19-F02-1-ENG인증,CIMAPRA19-F02-1-ENG시험내용,CIMAPRA19-F02-1-ENG시험인증|killtest
CIMAPRA19-F02-1-ENG F2 고급 재무 보고(온라인) 시험을 준비하고 있습니까? killtest는 실제 시험 개요에 따라 CIMAPRA19-F02-1-ENG 질문과 답변을 얻을 수 있도록 고품질의 CIMAPRA19-F02-1-ENG 덤프를 제공합니다. 이 CIMAPRA19-F02-1-ENG시험내용 F2 Advanced Financial Reporting (Online) 시험의 인증된 강의 계획서의 모든 요점을 다룹니다. killtest에서 모든 CIMAPRA19-F02-1-ENG 덤프를 배우고 F2 Advanced Financial Reporting (Online) 시험 개념을 지우고 쉽게 성공할 수 있습니다.
아래는 CIMA CIMAPRA19-F02-1-ENG 시험문제의 데모의 일부입니다.
RS has issued an instrument with a nominal value of $1 million, at a discount of 2.5%, and a coupon rate of 6%. The terms of the issue are that the instrument must either be redeemed at par, at the option of the holder, in three years' time, or alternatively converted into equity shares in RS.
The characteristics of this instrument taken as a whole indicates that it would be classified as which of the following?
A. Compound instrument
B. Debt instrument
C. Equity instrument
D. Discounted instrument
Answer: A
Which THREE of the following actions should improve the cash position of an entity?
A. Substituting a bonus issue for the final dividend.
B. Selling non current assets and leasing them back under operating leases.
C. Implementing an efficient inventory ordering system.
D. Revaluing all non-current assets.
E. Revising the depreciation policy of non-current assets.
F. Offering extended credit terms to existing customers.
Answer: A,B,C
Which of the following reduce the usefulness of ratio analysis when comparing entities that operate in the same industry? Select ALL that apply.
A. The revenue figure being aggregated from many different activities and sources.
B. Accounting estimates in respect of depreciation being different between entities.
C. The effect of a material and unusual item being disclosed separately in the notes.
D. An entity adopting a policy of revaluing its non current assets.
E. Ratio calculations being based on historical information.
F. Ratios being quick and easy to calculate.
Answer: A,B,D,E
Which TWO of the following statements about bonds and their issue are true?
A. Credit rating agencies assign risk categories to bond issues.
B. Bonds are a form of loan capital, traded on stock exchanges.
C. Bonds are a risk-free form of investing because they will always be repaid.
D. All bonds have the same terms and conditions when issued.
E. A bond issue is never underwritten because the return is fixed and guaranteed.
Answer: A,B
