F2 試験問題を無料オンラインアクセス

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

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

Which of the following statements about ST is true?

• A.The effective tax rate incurred by ST has remained largely the same.
• B.The increase in administrative expenses is in line with the increase in revenues.
• C.The ratio of distribution costs to revenue has increased significantly.
• D.The return on the investment in associate on an annual basis is 14%.

Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:
At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

• A.15.83
• B.10.56
• C.9.31
• D.7.92

AB acquired an investment in a debt instrument on 1 January 20X5 at its nominal value of $25,000, which it intends to hold until maturity. The instrument carried a fixed coupon interest rate of 5%, payable in arrears. Transactions costs of $5,000 were paid in respect of this investment. The effective interest rate applicable to this instrument was estimated at 9%.
Calculate the value of this investment that AB will include in its statement of financial position at 31 December 20X5.
Give your answer to the nearest whole number.
$ ?

The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:
What is VW's interest cover for the year ended 30 September 20X7?

• A.4.1
• B.5.1
• C.4.5
• D.3.3