CIMA Management F2

F2 考古題資料具有很強的可靠性，針對性和高成功率

在談到 CIMA F2 最新考古題時，很難忽視的是可靠性，因為 F2 - Advanced Financial Reporting考試培訓資料是特別設計，以最大限度的提高你的工作效率，本站在全球範圍內執行這項考試通過率最大化。

我們公司對客戶的承諾是可以幫助客戶100%通過 F2 認證考試。我們產品的品質是經很多IT專家認證的。它最大的特點就是具有很大的針對性，只需要20個小時你就能完成培訓課程，而且能輕鬆通過你的第一次參加的 F2 認證考試。

我們最新的 CIMA F2 考試指南是經過眾多考生檢驗過的資料，可以保證有很高的成功率。如果你用過 CIMA F2 考古題以後仍然沒有通過考試，我們會全額退款。或者你也可以選擇為你免費更新 F2 考古題資料。有了這樣的保障，顧客實在沒有必要擔心了，可以用心使用。

購買後，立即下載 F2 試題 (Advanced Financial Reporting): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

F2 考古題給考生提供最大的方便和免費的更新服務

選擇購買我們的 CIMA F2 認證考試題庫資料，我們將免費為你提供一年的更新，這意味著你總是得到最新的 F2 考試認證資料，只要考試目標有所變化，以及我們的學習材料有所變化，我們將在第一時間為你更新。

我們的 CIMA F2 考古題有两种版本，即PDF版和软件版。這樣可以給你最大的方便。PDF版方便你的使用，你可以下載並且將考古題列印出來以供隨時學習。軟體版類比了真實的考試，可以讓你切身感受到考試的氣氛。这样在 F2 考试时，考生就可以轻松自如地应对了。

對廣大客戶來說，F2 考古題具備著良好的口碑

我們網站在通過 CIMA F2 認證考試的考生中有著良好的口碑。這是大家都能看得到的事實。它以強大的 F2 考古題得到人們的認可，只要你選擇它作為你的考前復習工具，就會在 F2 資格考試中有非常滿意的收穫，這當然也是大家有目共睹的。

其中 CIMA CIMA 考古題資料針對不同的考生有不同的培訓方法和不同的培訓課程。有了我們提供的這些針對性的培訓，考生通過相關考試就容易得多。很多曾經參加IT專業相關認證考試的人都是通過我們的 F2 - Advanced Financial Reporting 考古題提供的測試練習題和答案考過的，因此 CIMA F2 考古題在IT行業中得到了很高的聲譽和良好的口碑。

最新的 CIMA Management F2 免費考試真題:

1. Which of the following best describes the goal of WACC as a measure?

A) To work out the average return that is required by the company on its investments in order to satisfy all debt holders.
B) To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
C) To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
D) To work out the average return that is required by the company on its investments in order to satisfy all shareholders.

2. When preparing a consolidated statement of cash flows, which of the following describes the correct presentation of an associate's dividends?

A) Dividends paid by the associate in cash flows from financing activities
B) Dividends received from the associate in cash flows from operating activities
C) Dividends received from the associate in cash flows from investing activities
D) Dividends paid by the associate in cash flows from investing activities

3. An entity has declared a dividend of $0.12 a share. The cum dividend market price of one equity share is
$1.40.
Assuming a dividend growth rate of 7% a year, what is the entity's cost of equity?

A) 9.4%
B) 17.0%
C) 8.6%
D) 16.2%

4. GG's gearing is currently 50% compared to the industry average of 40% (both measured as debt/equity).
GG's debt is all in the form of a single bank loan that is repayable in five years' time. The directors of GG are seeking to raise finance for a new project and they are considering an additional bank loan from the same bank.
Which of the following would prevent the bank from lending the finance for the project in the form of a new bank loan?

A) The revaluation of GG's property that shows an increase in its value since the existing bank loan was taken out.
B) A covenant on the existing bank loan that restricts the level of dividend that can be paid.
C) A projected decrease in interest cover that would breach a covenant on the existing loan.
D) A projected lack of profits to be able to claim tax relief on the additional interest arising from the new loan.

5. XY has a weighted average cost of capital (WACC) of 12%. The debt:equity ratio is 1:3 and this is considered low for the industry. XY needs to raise finance to purchase new machinery in the coming year.
Which of the following forms of finance is most likely to increase the WACC?

A) Rights issue of equity shares
B) 8% preference shares
C) 6% bank loan
D) Finance lease

問題與答案：