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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

Question 1

In which of the following concepts is profit an increase in the nominal value of capital over a period?

A. Physical capital maintenance
B. Operating capital maintenance
C. Inflationary capital maintenance
D. financial capital maintenance

Question 2

Which THREE of the following are potential implications to a manufacturing business of holding insufficient inventory of raw materials?

A. Wasted production
B. Purchasing inventory at a higher price
C. Increased risk of obsolescence
D. Additional storage costs
E. Lost sales

Question 3

GH's tax liability at 30 June 20X3 in respect of the tax charge on the profits for the year ended 30 June 20X3 is $876,000.
There was an over provision of $105,000 that related to the tax charge on the profits for the year ending 30 June 20X2.
What amount should be shown in GH's statement of profit or loss for the year ending 30 June 20X3?
Give your answer to the nearest $.

Question 4

It costs PWR £7.50 to produce product H, per product. Product H is typically sold for £89.99. It costs £5.00 to package product H and £15 to deliver product H to customers.
PWR is currently selling faulty versions of product H from a defunct batch, (let's call this version product I), for 25% of the original price.
Which of the below options represent the correct inventory price for product I?

A. £3.50
B. £2.50
C. £20.00
D. £7.50

Question 5

Entity T operates within several countries, but its country of residence is Country F. In 20X5, Entity T made $8.4 million in Country M. Country M has a flat rate corporation tax of 5.9%.
Country F and Country M operate a double taxation treaty which uses a foreign tax credit system. In Country F, there is a tax of 10% tax on all foreign income.
Taking into account the credit, what is the total tax liability that Entity T owes on its Country M income, in Country F?

A. $840,000
B. $450,000
C. $495,600
D. $344,400

Solutions: