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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 figure should be included for corporate income tax paid in order to arrive at the net cash flow from operating activities?
Give your answer to the nearest $ million.

2. Which THREE of the following are part of the International Accounting Standards Committee (IASC) Foundation structure?

A) International Financial Reporting Evaluations Committee
B) International Organisation of Securities Commission
C) International Accounting Standards Board
D) Standards Advisory Council
E) International Financial Reporting Interpretations Committee
F) Standards Application Council

3. Which of the following is NOT a type of supply for value added tax (VAT)?

A) Fixed
B) Zero-rated
C) Exempt
D) Standard-rated

4. MNO is a commercial bank. One of MNO's clients is FGH, a trading company which sells goods to PQR.
MNO is asked to draw up an instrument between FGH and PQR in respect of goods sold FGH then asks MNO to sell this instrument on its behalf in the discount market MNO does this and pays the proceeds to FGH.
What source of short-term finance is being described here?

A) Certificate of deposit
B) Bill of exchange
C) Overdraft
D) Factoring

5. Which THREE of the following are principles identified by the Code of Ethics?

A) Professional competence and expertise
B) Professional competence and due care
C) Professional behavior
D) Neutral
E) Understandability
F) Confidentiality

Solutions: