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CIMA Financial Reporting Sample Questions:

1. 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 cash outflow figure should be included within cash flows from investing activities for the purchase of property, plant and equipment?

A) $110 million
B) $185 million
C) $210 million
D) $85 million

2. PZ has the following working capital ratios:

Which of the following could be the reason for the movements?

A) A new credit controller has been employed who has been more rigorous with their collection procedure of receivables.
B) PZ has implemented a just-in-time system of ordering inventory during 20X1.
C) The workforce of PZ have been on strike for a month during 20X1 but deliveries of inventory have still been received by the entity.
D) PZ has introduced a new policy to take discounts from suppliers during 20X1.

3. Which THREE of the following statements are NOT true of the IFRS Foundation trustees?

A) Receive funding by donations from the general public
B) Responsible for appointing members of the IA5B
C) Are involved in the technical matters relating to accounting standards
D) Responsible of appointing members of the IFRS interpretations committee
E) Are mainly from Europe and the USA

4. In accordance with IAS 1 Presentation of Financial Statements, which of the following will be shown in the statement of changes in equity?

A) Proceeds from share issue, dividends received and profit for the period.
B) Other income, dividends paid and revaluation surplus.
C) Proceeds from share issue, other income and profit for the period.
D) Proceeds from share issue, dividends paid and revaluation surplus.

5. In Country X, trading losses in any year can be carried back and set off against trading profits in the previous year, with any unrelieved losses carried forward to set against the first available trade profits in future years.
GH had the following taxable profits and losses in years 20X1 to 20X4:

What are the taxable profits for 20X4, assuming the most efficient use of the loss is made?

A) $100,000
B) $70,000
C) $65,000
D) $95,000

Solutions: