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CIMA Financial Reporting Sample Questions:

1. What does the exemption method of giving double taxation relief mean?

A) The countries agree that all types of income will be exempt or partially exempt in one country or the other.
B) The countries agree on certain types of income which will be exempt or partially exempt in one country or the other.
C) The countries agree that all types of income will be exempt or partially exempt in both countries.
D) The countries agree on certain types of income which will be exempt or partially exempt in both countries.

2. AB sells to ST, a group entity, 10,000 units at $2.50 each. The market value was $6 each.
The effect on AB of the transfer pricing legislation on this transaction would be to: .

3. A building was purchased on 1 January 20X1 for $300,000 and had a useful economic life of 40 years. On 1 January 20X5 the building was revalued by a professional surveyor at $450,000. Directors decided to incorporate the revalued amount into the financial statements.
The accounting entries to record the initial revaluation of the building in the financial statements for the year ended 31 December 20X5 will be to debit building cost $150,000 and then:

A) credit accumulated depreciation $37,500 and credit revaluation reserve $112,500.
B) debit accumulated depreciation $37,500 and credit revaluation reserve $187,500.
C) debit accumulated depreciation $30,000 and credit revaluation reserve $180,000.
D) credit accumulated depreciation $30,000 and credit revaluation reserve $120,000.

4. 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) Conservative
B) Permanent
C) Aggressive
D) Moderate

5. Company R use a defined benefit plan pension scheme. Employee UW has been working for Company R for
25 years. The defined benefit plan is 1.5% of the employee's annual salary during their time at the company, for every year of employment.
Employee UW started on a £18,000 per annum salary. After 10 years of employment. Employee UW received a promotion and began earning £22,000. After another 3 years of employment. Employee UW got promoted to a wage of £35,000, and is still on this salary now. How much pension has Employee UW accumulated since working at Company R?

A) £6,750
B) £9,375
C) £18,000
D) £9,900

Solutions: