F2はCIMA Advanced Financial Reportingの中でも難易度が高いことで知られ、出題範囲の広さに戸惑う受験者も少なくありません。CertShikenでは2026年最新の出題傾向を反映した212問の問題集を用意しています。

CIMA F2 試験概要:

認定ベンダー:	Chartered Institute of Management Accountants (CIMA)
試験名:	上級財務報告
試験番号:	F2
関連資格:	CIMA CGMA Professional Qualification CIMA Advanced Diploma in Management Accounting
試験形式:	コンピュータベースの客観テスト（単一選択式、複数選択式、穴埋め式、ドラッグ＆ドロップ式）
対応言語:	英語
試験時間:	90 分
認定の有効期間:	該当なし
合格点:	150点中100点（スケールドスコア約67%）
出題数:	60
受験料:	地域や試験センターによって異なります（CIMAまたはPearson VUEを通じて予約可能）
サンプル問題:
受験方法:	世界中のPearson VUEテストセンターまたはオンラインでのコンピュータベースの客観テスト
前提条件:	CIMAオペレーショナルレベル（E1、P1、F1およびオペレーショナルケーススタディ）の修了、または同等の免除
公式シラバスのURL:	https://www.aicpa-cima.com/resources/landing/management-level

CIMA F2 試験シラバストピック:

CIMA Advanced Financial Reportingに関するよくあるご質問

CIMA Advanced Financial Reporting 認定 F2 試験問題：

問題 #1

EF acquired a copy machine under a three-year operating lease. EF will pay nothing in year one and then will pay $6,000 in years two and three. The estimated economic useful life of the machine is six years.
Which THREE of the following statements are true in respect of how EF will account for its use of the machine and the associated operating lease payments?

A. EF will include an accrual of $4,000 at the end of year one in respect of the lease payments.
B. EF will charge $4,000 to profit or loss in each of the three years in respect of this operating lease.
C. EF will record a credit to bank of $6,000 in year two.
D. An asset of $12,000 will be included in EF's property, plant and equipment at the start of the lease.
E. EF will record no expense in year one in respect of the operating lease charges for this machine.
F. EF will include an accrual of $6,000 at the end of year one in respect of the lease payments.

問題 #2

You are a Financial Controller at BCD and are in the process of preparing the year-end financial statements. A member of your finance team has come to see you about her provisions balance at year- end.
She says that the Managing Director has asked her to increase the provisions balance by $1 million overall. She thinks this is because BCD has had a very good year in terms of profit, and the Managing Director wants to put some profit aside to protect against any future reductions in profit. $1 million is material to BCD.
You believe that the provisions balance was fairly stated without the additional $1 million.
Which TWO of the following would be appropriate actions in this scenario?

A. Speak to the Managing Director to explain that the level of provisions is governed by financial reporting standards.
B. Speak to the shareholders at the upcoming annual general meeting about this issue.
C. Tell the member of your finance team to ignore the Managing Director and to leave the provisions balance as it was.
D. Contact the external auditors of BCD and tell them that the Managing Director wants to change the provisions balance.
E. Discuss the matter with the Finance Director as he is your immediate line manager.

問題 #3

JK is seeking to raise new finance through a rights issue of equity shares.
Which THREE of the following statements are correct?

A. Entities have the opportunity to underwrite a rights issue.
B. A rights issue will dilute an existing shareholder's control of the entity if they do not take up their rights.
C. Shareholders' entitlement to rights may be sold on their behalf.
D. The administration costs associated with a rights issue are higher than those for an initial public offering.
E. An alternative name for a rights issue is a scrip issue of shares.
F. Shareholders must pay the full market price for shares offered in a rights issue.

問題 #4

GH's financial statements show the following:
What is the value of the dividend received from the associate to be included in GH's consolidated statement of cash flows for the year?
Give your answer to the nearest $000.
$ ? 000

問題 #5

A group presents its financial statements in A$.
The goodwill of its only foreign subsidiary was measured at B$100,000 at acquisition. There have been no impairments to this goodwill.
Exchange rates (where A$/B$ is the number of B$'s to each A$) are as follows:

The value of goodwill to be included in the group's statement of financial position in respect of its foreign subsidiary for the year ended 31 December 20X4 is:

A. A$150,000.
B. A$132,000.
C. A$66,667.
D. A$75,758.

解説：