CIMA F1

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CIMA F1 試験シラバストピック:

CIMA Financial Reporting 認定 F1 試験問題：

問題 #1

The following information is extracted from the trial balance of YY at 30 September 20X3.

i. Included in revenue is a refundable deposit of $20 million for a sales transaction that is due to take place on 14 October 20X3.
ii. The cost of closing inventory is $28 million, however, the net realisable value is estimated at $25 million.
iii. The interest free loan was obtained on 1 January 20X3. The loan is repayable in 12 quarterly installments starting on 31 March 20X3. All installments to date have been paid on time.
Calculate the cost of sales that would be shown in YY's statement of profit or loss for the year ended 30 September 20X3.
Give your answer to the nearest $ million.

問題 #2

On 31 March 20X1 OP decided to sell a property. On that date this property was correctly classified as held for sale in accordance with IFRS 5 Non-Current Assets Held For Sale And Discontinued Operations.
In the draft financial statements of OP for the year ended 31 October 20X1 this property has been included at its fair value, which was $520,000 lower than its carrying value. This has resulted in a charge to profit or loss, the result of which is that the draft financial statements show a loss of $450,000 for the year to 31 October
20X1. When the management board of OP reviewed the draft financial statements it was unhappy about the loss and decided that the property should be reclassified as a non-current asset and reinstated to its original value, despite the fact that its plans for the property had not changed.
In accordance with the ethical principle of professional competence and due care, which THREE of the following statements explain how this property should be accounted for in the financial statements of OP for the year ended 31 October 20X1?

A. The property should be treated as a non-current asset held for sale from 31 March 20X1.
B. The property should be depreciated until 31 October 20X1.
C. The property should not be depreciated after 31 March 20X1.
D. The impairment of $520,000 should be shown as an expense in the statement of profit or loss.
E. The property should be treated as a non-current asset held for sale from 1 November 20X1.
F. The property impairment should not be recorded until the sale has completed.

問題 #3

Country A permits the following deductions in an entity's annual corporate income tax return in relation to entertaining expenses and gifts;
1 Employee entertaining up to a value of $150 a head
2 Entertaining of overseas customers.
3 Individual gifts not to exceed $10 in value
Which THREE of the following actions would be regarded as tax evasion?

A. Split any gifts made so that any gift does not exceed $10 on an individual basis.
B. Record customers who do not meet the overseas criteria as overseas customers.
C. Inflate the number of employees that are recorded as being entertained so that the overall employee entertainment bill falls below $150 a head.
D. Ensure that employees reimburse their employers for any entertaining incurred which exceeds the $150 a head limit
E. Delay the next entertainment event for staff until the next financial year so that the $150 limit is not breached.
F. Deduct all entertaining expenses without any analysis of what the entertaining relates to.

問題 #4

In accordance with the Conceptual Framework for Financial Reporting, which TWO of the following qualitative characteristics of useful financial information should be considered when selecting a measurement basis?

A. Relevance
B. Comparability
C. Faithful representation
D. Verifiability
E. Timeliness

問題 #5

The following information relates to a single asset:
*Original cost of $186,000
*Estimated residual value of $6,000
*Expected useful life of 10 years
*Accumulated depreciation at 31 December 20X5 of $66,960
*Annual depreciation rate of 20% on a reducing balance basis
Calculate the amount of depreciation that should be charged to profit or loss for the year ended 31 December 20X6.
Give your answer to the nearest whole number.

解説：