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CIMA Financial Reporting Sample Questions:

1. Which of the following is an example of a progressive tax?

A) Personal income tax of 10% and corporate income tax of 20%
B) Corporate income tax of 20% on earnings up to $100,000, then at 10% over $100,000
C) Corporate income tax of 20% on all earnings
D) Personal income tax of 10% on earnings up to $10,000, then at 15% over $10,001

2. FG purchased 40% of the equity shares of QR and exerted significant influence over the board of the directors.
QR will be classified as____of FG.

3. DE purchased an asset on 1 January 20X1 for $60,000 with a useful economic life of six years and a residual value of $3,000.
DE uses straight line depreciation for this asset.
On 31 December 20X3 the asset has a value in use of $ $28,000 and a fair value of $26,000.
Which of the following values should be used for the asset in DE's statement of financial position as at 31 December 20X3?

A) $26,000
B) $30,000
C) $31,500
D) $28,000

4. The development of an international financial reporting standard generally goes through a number of stages.
Which of the following is NOT a stage of development?

A) Establishing an interpretations committee
B) Producing an exposure draft for public comment
C) Establishing an advisory committee
D) Developing and publishing a discussion paper

5. Refer to the exhibit.

An entity sells 2,000 bags of product X each year. It has been estimated that the cost of holding one bag of product X is £4.
The cost of placing an order is £250.
where:
Co = cost of placing an order
Ch = cost of holding one unit in inventory for one year
D = annual demand
Calculate the Economic Order Quantity (EOQ) for bags of product X.
Give your answer to the nearest whole number of bags.

Solutions: