최신CIMA Fundamentals of Financial Accounting - BA3무료샘플문제
문제1
A company has a debt/equity ratio of 50%. If the company's total equity is $750,000, what is the gearing ratio for the company?
A company has a debt/equity ratio of 50%. If the company's total equity is $750,000, what is the gearing ratio for the company?
정답: B
문제2
Which of the following would be a role of the management accountant?
Which of the following would be a role of the management accountant?
정답: B
문제3
BCD has the following balances for the year ended 31 December 20X8:
What is the trade payables balance of BCD at 31 December 20X8? Give your answer to the nearest $"000.
BCD has the following balances for the year ended 31 December 20X8:
What is the trade payables balance of BCD at 31 December 20X8? Give your answer to the nearest $"000.
정답:
$380
문제4
CDE, an entity registered for sales tax, purchases a piece of equipment for cash on 31 December 20X6 for
$30,000 including sales tax. The sales tax rate is 20%. What is the journal entry required to record this transaction in the nominal ledger?
Place the labels in the corresponding position in the table below:
CDE, an entity registered for sales tax, purchases a piece of equipment for cash on 31 December 20X6 for
$30,000 including sales tax. The sales tax rate is 20%. What is the journal entry required to record this transaction in the nominal ledger?
Place the labels in the corresponding position in the table below:
정답:
문제5
Which THREE of the following would be shown in the statement of changes in equity?
Which THREE of the following would be shown in the statement of changes in equity?
정답: B,D,E
문제6
Which of the following entries would result in the trial balance not agreeing?
(a) An invoice for £200 for electricity has been omitted from the ledgers (b) A payment received from a customer has been posted to the accounts twice (c) An invoice for repairs and maintenance has been charged to the non-current asset account (d) A payment made to suppliers had been recorded in the cash book but not recorded in the supplier's account
Which of the following entries would result in the trial balance not agreeing?
(a) An invoice for £200 for electricity has been omitted from the ledgers (b) A payment received from a customer has been posted to the accounts twice (c) An invoice for repairs and maintenance has been charged to the non-current asset account (d) A payment made to suppliers had been recorded in the cash book but not recorded in the supplier's account
정답: B
문제7
An external audit is an independent examination of, and expression of opinion on the financial statements of an entity.
Who of the following appoints the external auditor?
An external audit is an independent examination of, and expression of opinion on the financial statements of an entity.
Who of the following appoints the external auditor?
정답: B
문제8
Refer to the exhibit.
The following is an extract from the trial balance of a business for its most recent year:
Gross profit has already been calculated as being $75,000. Depreciation is to be provided at 25% on the reducing balance, and the allowance for receivables for doubtful debts is to be amended to 5% of receivables.
Using some or all of the above figures, the correct net profit is
Refer to the exhibit.
The following is an extract from the trial balance of a business for its most recent year:
Gross profit has already been calculated as being $75,000. Depreciation is to be provided at 25% on the reducing balance, and the allowance for receivables for doubtful debts is to be amended to 5% of receivables.
Using some or all of the above figures, the correct net profit is
정답:
$29499
문제9
Who is responsible for ensuring that internal control systems operate efficiently?
Who is responsible for ensuring that internal control systems operate efficiently?
정답: C
문제10
Company X is a private limited oil company. Which of the following are relevant for Company X's integrated report?
Company X is a private limited oil company. Which of the following are relevant for Company X's integrated report?
정답: B,C,D
문제11
Select the THREE INCORRECT statements from the following list of statements about memorandum accounts:
Select the THREE INCORRECT statements from the following list of statements about memorandum accounts:
정답: A,B,C
문제12
There are four separate but related bodies which control the setting of International accounting standards (IFRS's).
Which THREE of the following are included in the standard setting process?
There are four separate but related bodies which control the setting of International accounting standards (IFRS's).
Which THREE of the following are included in the standard setting process?
정답: A,E,F
문제13
In the year ended 31 December 20X1, XYZ receives an email confirming that a major customer has gone into liquidation and will be unable to pay its suppliers.
Which of the following is the impact of adjusting for this event?
In the year ended 31 December 20X1, XYZ receives an email confirming that a major customer has gone into liquidation and will be unable to pay its suppliers.
Which of the following is the impact of adjusting for this event?
정답: A
문제14
Below are a list of entries from FG's accounts, from the most recent accounting period:
Petty Cash £150 DR
Returns Outwards £310 CR
Purchases £820 DR
Sales £250 CR
FG started the period with a bank balance of £405 DR. The total bank account at the end of period was £1,065 DR Which of the above items has been omitted from the bank account total?
Below are a list of entries from FG's accounts, from the most recent accounting period:
Petty Cash £150 DR
Returns Outwards £310 CR
Purchases £820 DR
Sales £250 CR
FG started the period with a bank balance of £405 DR. The total bank account at the end of period was £1,065 DR Which of the above items has been omitted from the bank account total?
정답: A