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CIMA Financial Reporting Sample Questions:

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

A) The countries agree on certain types of income which will be exempt or partially exempt in one country or the other.
B) Tax paid in one country may be allowed as a tax credit in another country. Relief is normally restricted to the higher of the foreign or country of residency tax.
C) Tax paid in one country may be allowed as a tax credit in another country. Relief is normally restricted to the lower of the foreign or country of residency tax.
D) Tax relief is gained by deducting the foreign tax from the foreign income so that only the "net" amount will be subject to tax in the country of residency.

2. Which TWO of the following are features of a bank overdraft?

A) The bank cannot demand repayment of the overdraft before the end of the agreed period.
B) Repayments are scheduled in advance
C) A fixed amount of interest is determined for the period of the overdraft
D) The amount off overdraft utilised will fluctuate according to the needs off the borrowing entity.
E) Interest is charged on the balance outstanding.

3. Which THREE of the following are costs that a business might incur as a result of holding insufficient inventory of raw materials?

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

4. YZ has $40,000 of plant and machinery which was acquired on 1 June 20X1.Tax depreciation rates on plant and machinery are 25% reducing balance. All plant and machinery was sold for $24,000 on 1 June 20X3.
Calculate the tax balancing allowance or charge on disposal for the year ended 31 May 20X3 and state the effect on the taxable profit.

A) A balancing allowance of $1,500 increases taxable profit.
B) A balancing charge of $1,500 increases taxable profit.
C) A balancing charge of $1,500 reduces taxable profit.
D) A balancing allowance of $1,500 reduces taxable profit.

5. OP holds an investment property purchased on 1 January 20X3 for $700,000 with a useful economic life of 25 years.
At 31 December 20X5 the fair value of the investment property was $750,000 with a revised useful economic life of 25 years from that date.
OP has been carrying the investment property using the cost model until 31 December 20X5.
The directors wish to change their valuation method to fair value in accordance with IAS 40 Investment Property.
Which of the following is the correct treatment of the revaluation gain and the value of the property in the statement of financial position at 31 December 20X5?

A) A gain of $106,000 taken to other comprehensive income and $720,000 is shown on the statement of financial position.
B) A gain of $106,000 taken to the statement of profit or loss and $720,000 shown on the statement of financial position.
C) A gain of $134,000 taken to the statement of profit or loss and $750,000 shown on the statement of financial position.
D) A gain of $134,000 taken to other comprehensive income and $750,000 is shown on the statement of financial position.

Solutions: