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CIMA F2 Exam With Confidence Using Practice Dumps

Exam Code:
F2
Exam Name:
F2 Advanced Financial Reporting
Certification:
Vendor:
Questions:
268
Last Updated:
Mar 11, 2026
Exam Status:
Stable
CIMA F2

F2: CIMA Management Exam 2025 Study Guide Pdf and Test Engine

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F2 Advanced Financial Reporting Questions and Answers

Question 1

Entity A entered into a 3 year operating lease on 1 April 20X3.  The rentals are £5,000 a year payable in advance with an additional payment of $1,800 payable on 1 April 20X3. 

The rental expense to be included in the statement of profit or loss for the year ended 31 December 20X3 will be:

   

Options:

A.

$4,200

B.

$5,000

C.

$6,800

D.

$5,600

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Question 2

JK has calculated its inventory holding period:

Which THREE of the following would have contributed to the above movement in inventory holding period?

Options:

A.

JK's main supplier offered a significant one-off discount for purchases made in March 20X8.

B.

In January 20X8 a major competitor entered the market in which JK operates.

C.

A substantial contract is due to be dispatched early in April 20X8.

D.

JK is enforcing stringent inventory control techniques following management instructions.

E.

JK suffered industrial action by its production staff in the period December 20X7 to February 20X8.

F.

It has been difficult to obtain one of JK's main components due to import issues with its overseas supplier.

Question 3

The dividend yield of ST has fallen in the year to 31 May 20X5, compared to the previous year.

The share price on 31 May 20X4 was $4.50 and on 31 May 20X5 was $4.00.  There were no issues of share capital during the year.

Which of the following should explain the reduction in the dividend yield for the year to 31 May 20X5 compared to the previous year?

Options:

A.

The dividend paid in the year was reduced in order to pay for new assets.

B.

Surplus cash was used to pay a special dividend in addition to the normal dividend in the year.

C.

The profit for the year fell significantly and the dividend per share stayed the same.

D.

To compensate investors for the reduction in share price a higher dividend per share was paid.