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CIMA Financial Reporting Sample Questions:

1. XYZ operates in Country P where the tax rules state entertaining costs and accounting depreciation are disallowable for tax purposes.
In year ending 31 March 20X4, XYZ made an accounting profit of $240,000.
Profit included $14,500 of entertaining costs and $5,000 of income exempt from taxation.
XYZ has plant and machinery with accounting depreciation amounting to $26,300 and tax depreciation amounting to $35,200.
Calculate the taxable profit for the year ended 31 March 20X4.

A) $239,400
B) $258,400
C) $240,600
D) $221,600

2. Which of the following is NOT a responsibility of the International Accounting Standards Board?

A) Final approval of interpretations by the international financial reporting interpretations committee.
B) Fundraising for the international accounting standards committee foundation.
C) Withdrawal of international accounting reporting standards.
D) Preparation of international financial reporting standards.

3. According to IAS 21 The Effects of Changes in Foreign Exchange Rates, an entity should determine its functional currency.
Which of the following is NOT a factor that should be considered by an entity when determining its functional currency?

A) The currency that mainly influences labour, material and other costs.
B) The currency used for published financial reports.
C) The currency that mainly influences selling prices of the entity's goods and services.
D) The currency of the country whose competitive forces determine prices of goods and services.

4. Which of the following is a type of short-term finance?

A) Trade payables
B) Interest bearing bank deposit
C) Loan repayable in five years
D) Trade receivables

5. MN recently took out a 5 year term loan to buy raw materials to take advantage of a supplier's bulk discount that had been offered to them.
What approach to financing working capital has MN undertaken?

A) Permanent
B) Moderate
C) Conservative
D) Aggressive

Solutions: