Cima how2pass f1 Exam Lab Questions by Angus q106 vce pdf

Page: 10 / 18

Exam Name:	Financial Reporting
Exam Code:	F1 Dumps
Vendor:	CIMA	Certification:	CIMA Operational
Questions:	248 Q&A's	Shared By:	angus

Question 40

Which THREE of the following must an auditor consider in order to form an opinion on the truth and fairness of an entity's financial statements?

Options:

Whether the entity has kept proper accounting records.

Whether the entity has complied with the relevant legislator requirements in respect of the necessary disclosures.

Whether all the information and explanations necessary for the purposes of the audit have been received.

Whether every transaction that underpins the financial statements has been correctly recorded.

Whether the entity has been exposed to any fraud.

Discussion

Question 41

Which of the following is NOT a source of short-term finance?

Options:

Increase in trade receivables

Increase in trade payables

Debt factoring

Increase in a bank overdraft

Discussion

Laila

They're such a great resource for anyone who wants to improve their exam results. I used these dumps and passed my exam!! Happy customer, always prefer. Yes, same questions as above I know you guys are perfect.

Keira Jan 7, 2026

100% right….And they're so affordable too. It's amazing how much value you get for the price.

Marley

Hey, I heard the good news. I passed the certification exam!

Jaxson Jan 25, 2026

Yes, I passed too! And I have to say, I couldn't have done it without Cramkey Dumps.

Alessia

Amazing Dumps. Found almost all questions in actual exam whih I prepared from these valuable dumps. Recommended!!!!

Belle Jan 4, 2026

That's impressive. I've been struggling with finding good study material for my certification. Maybe I should give Cramkey Dumps a try.

Lennox

Something Special that they provide a comprehensive overview of the exam content. They cover all the important topics and concepts, so you can be confident that you are well-prepared for the test.

Aiza Jan 25, 2026

That makes sense. What makes Cramkey Dumps different from other study materials?

Question 42

For an incorporated business, the taxation of trading income is a form of direct taxation which is based on:

Options:

business profits where the tax is paid by the shareholders to the tax authorities.

dividends paid to shareholders where the tax is paid by the business to the tax authorities.

dividends paid to shareholders where the tax is paid by the shareholders to the tax authorities.

business profits where the tax is paid by the business to the tax authorities.

Discussion

Question 43

Which of the following would NOT be a source of taxation rules for a country?