CIMA F1 dumps - in .pdf

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  • Exam Code: F1
  • Exam Name: Financial Reporting
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  • Exam Code: F1
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  • Version: V17.95
  • Q & A: 400 Questions and Answers
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  • Exam Code: F1
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NEW QUESTION: 1
조직의 프로젝트 관리자는 팀과 협력하여 프로젝트와 운영의 차이를 정의합니다. 운영이 핵심 비즈니스 인 반면 프로젝트는 고유하다고 설명합니다. 프로젝트는 일반적으로 다음 중 하나를 제외하고 다음과 같은 이유로 시작되었습니다.
A. 조직의 기술 요구 변화.
B. 지속적인 장비 제조.
C. 이해 관계자 요구 및 요청.
D. 규정 준수, 법적 요구 사항 또는 사회적 요구 사항.
Answer: B

NEW QUESTION: 2
Which of the following best defines the term "asset"?
A. A resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity
B. A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits
C. Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants
D. The residual interest in the assets of the entity after deducting all its liabilities.
Answer: A

NEW QUESTION: 3
When evaluating bonds it is helpful to understand that ________ and ______ will always be the same.
A. Current yield; Yield to maturity
B. Yield to maturity; Yield to call
C. Yield to maturity; Internal rate of return
Answer: C
Explanation:
Yield to maturity: The internal rate of return or true yield on a bond. It is the interest rate (i) at which you can discount the future coupon payments (Ct) and maturity value (Pn) to arrive at the current value of a bond (v). It is synonymous with market rate of interest.

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