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CIMA F1 Exam With Confidence Using Practice Dumps

Exam Code:
F1
Exam Name:
Financial Reporting
Certification:
CIMA Operational
Vendor:
CIMA
Questions:
248
Last Updated:
Oct 19, 2025
Exam Status:
Stable
CIMA F1

F1: CIMA Operational Exam 2025 Study Guide Pdf and Test Engine

Are you worried about passing the CIMA F1 (Financial Reporting) exam? Download the most recent CIMA F1 braindumps with answers that are 100% real. After downloading the CIMA F1 exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CIMA F1 exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CIMA F1 exam on your first attempt, we have compiled actual exam questions and their answers. 

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Financial Reporting Questions and Answers

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Question 1

Which of the following is the most appropriate definition of the term 'factoring'?

Options:

A.

Where a business sells its accounts receivable to a third party at a discount

B.

Where a business borrows a loan with short-term conditions from a third party

C.

Where a business sells equity to third parties to gain short-term finance

D.

Where a business is provided with a highly flexible regular source of short-term finance by a bank

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Question 2

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.

To fund the project the entity borrowed $25 million on 1 January 20X2, with interest at 10% per year.

The loan was repaid in full on 31 December 20X4.

Calculate the total amount to be added to the cost of property, plant and equipment in respect of the above development.

Give your answer to the nearest $ million.

Options:

Question 3

The following information relates to ABC.

Which of the following would be a reason for the movement in the trade receivable days?

Options:

A.

A new credit controller was appointed during the year ended 30 June 20X3 who has been chasing customers for payment.

B.

A system of early settlement discount was introduced during the year ended 30 June 20X3 which was taken up by quite a few customers.

C.

One customer who regularly took 120 days to pay their invoices stopped buying goods from ABC during the year ended 30 June 20X3.

D.

It was decided during the year ended 30 June 20X3 to stop undertaking credit checks on new customers.

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