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Absolutely based on real exam

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CIMA Financial Reporting Sample Questions:

1. Mr AM is the owner of Waxco Ltd. Mr AM was born in India, but currently resides in the USA. He has gained dual Indian and American citizenship.
Mr AM first registered Waxco Ltd in the USA when he started the company ten years ago. However, because of lower costs, the company moved its central management station to Germany two years ago. Waxco Ltd has other smaller offices such as call centres across Asia, in locations such as Pakistan and Cambodia, however Waxco Ltd only currently sell goods in the USA.
Which of the countries mentioned are relevant for determining Waxco Ltd's competent jurisdiction?

A) Cambodia
B) Pakistan
C) Germany
D) India
E) The USA

2. Which of the following would NOT be a risk or impact of overtrading?

A) Increased borrowings
B) Increase in interest payments
C) Expanding too quickly
D) Shortage of working capital

3. The following information is extracted from the statement of financial position for ZZ at 31 March 20X3:

Included within cost of sales in the statement of profit or loss for the year ended 31 March 20X3 is $20 million relating to the loss on the sale of plant and equipment which had cost $100 million in June 20X1.
Depreciation is charged on all plant and equipment at 25% on a straight line basis with a full year's depreciation charged in the year of acquisition and none in the year of sale.
The revaluation reserve relates to the revaluation of ZZ's property.
The total depreciation charge for property, plant and equipment in ZZ's statement of profit of loss for the year ended 31 March 20X3 is $80 million.
The corporate income tax expense in ZZ's statement of profit or loss for year ended 31 March 20X3 is $28 million.
ZZ is preparing its statement of cash flows for the year ended 31 March 20X3.
What figure should be included within cash flows from investing activities for the proceeds of sale of plant and equipment?

A) $55 million
B) $80 million
C) $95 million
D) $120 million

4. The following data has been extracted from GH's accounting records:

What is GH's average inventory days for the year ended 31 March 20X3?

A) 43 days
B) 25 days
C) 39 days
D) 28 days

5. Which of the following methods could be used by a tax authority to reduce tax evasion and avoidance?

A) Reduce requirements to have tax returns audited.
B) Reduce penalties for avoidance.
C) Increase tax rates to compensate for losses due to evasion.
D) Simplify the tax structure, minimizing allowances and exemptions.

Solutions: