Cima F1 Exam

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Cima F1Financial Reporting and Taxation

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What is CIMA?CIMA is the most relevant accounting qualification for business. Becoming a Chartered

Management Accountant can accelerate your career and boost your salary. It is a proven path

to business success.

CIMA Certificate In Business Accounting

F1 financial operations:

The F1 exam focuses on how to prepare full financial statements for a single

company and the principal consolidated financial statements for a simple group

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Now days passing CIMA certification exams are not easy and simple. Before you attempt to get the exams, you

need to understand its all levels of assurance. If you would like to pass CIMA certifications and you are as well

seeking for most excellent and simple to understand stuff so, now it is very simple for you to obtain it. This website is offering you here most up-to-date

questions & answers of CIMA certification exams, correct according

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Knowledge

Hon-est

Unity

Re-spect

How Cima Benefits Your Business

Analysis - Understanding the history behind numbers and use it to make business

decisions Strategy – Using the insight from analysis to help formulate business strat-

egy to create wealth and shareholder value. Risk - The application of analytical skills to observe business processes end

end a pair identify and manage risks. Planning – using accounting techniques to plan and budget. Communication – knowing what information management needs and ex-

plaining the numbers to non-financial managers.Pass your Cima F1 Financial Reporting and Taxation Exam in first attempt by the help of Exams4sure.netGet Complete File http://www.exams4sure.net/cima/f1-exam-questions-dumps.html




Here are some questions of Cima F1 that you get same in your exam.






Question No 1:

What are the Characteristics of a good tax according to Adam Smith?

Answer:

• - Fair (reflect person's ability to pay)• - Absolute (certain not arbitrary)• - Convenient (easy to pay)• - Efficient (low collection costs)





Question No 2:

What are the 3 major principles of good tax policy?

Answer:

• Equity• Efficiency (PAYE system)• Economic effects





Question No 3:

What are 2 types of taxes?

Answer:

• - Direct: imposed directly on the person or enterprise required to pay the tax (tax on personal income, on business profits, on disposal of chargeable assets): income tax, capital gains tax, corporation tax

• - Indirect: imposed on one part of the economy with the intention that the tax burden be passed on to another (sales tax, VAT)





Question No 4:

What is Tax incidence?

Answer:

The distribution of the tax burden (who is paying the tax)





Question No 5:

What are the 2 types of incidence?

Answer:

• - Formal incidence: the person who has direct contact with the tax authori-ties

• - Actual incidence: the person who actually ends up bearing the cost of the tax





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