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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. 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) $95,000
B) $100,000
C) $65,000
D) $70,000

2. An entity has a working capital cycle of 120 days which has been calculated in part from the following data:

What is the stock holding period on the basis of 365 days in a year?
Give your answer to the nearest whole day.

3. RS purchased an asset on 1 May 20X1 for $200,000, exclusive of import duties of $25,000.
The asset was sold on 1 December 20X3 for $450,000, incurring costs to sell of $15,000.
RS is resident in Country Y where indexation is allowable from the date of purchase to the date of sale.
The indexation factor increased by 40% in the period 1 May 20X1 to 1 December 20X3.
Capital gains are taxed at 25%.
What is the capital tax due from RS on disposal of the asset?

A) $38,750
B) $30,000
C) $120,000
D) $28,500

4. When calculating the gam chargeable to tax on the disposal of a building, which of the following would NOT be an allowable deduction?

A) Interest on a loan that was used to assist with its original purchase.
B) Legal fees arising on the original purchase of the building.
C) Costs of constructing an extension to the building.
D) Estate agent's fee payable on its sale.

5. Company Y is using some of the money from a share issue to purchase a new office building. The company is also using some of the money to purchase inventories. Which method of financing is this?

A) Conservative financing
B) Matching financing
C) Aggressive financing

Solutions: