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CIMA Financial Reporting Sample Questions:

1. EF has been offering its customers a 60 day credit period, but now wants to improve its cash flow.
EF is proposing to offer a 2% discount for payment in 15 days.
Assume a 365 day year and an invoice value of $100.
Which of the following is the effective annual interest rate EF will incur for this action?

A) 13.1%
B) 17.8%
C) 63.4%
D) 35.4%

2. The accounting profit before tax of an entity was $243,200 for the year ended 31 July 20X4.
The accounting profit included disallowable income from government grants of $48,000 and disallowable expenditure of $25,600 on entertaining expenses.
The entity also paid a $40,000 dividend to shareholders. The tax rates for the country were as follows:

Calculate the tax the entity is due to pay for the year ending 31 July 20X4.

A) $47,840
B) $44,160
C) $57,546
D) $39,174

3. There are two main approaches to corporate governance: rules-based and principle-based.
Which THREE of the following are correct?

A) Sarbanes Oxley Act (SOX) is a rules-based approach to corporate governance.
B) A principle-based approach will mean the entity must comply or explain and a rules-based approach will have appropriate penalties for transgression.
C) Best practice will use a rules-based approach to corporate governance and will have appropriate penalties for transgression.
D) Rules-based corporate governance applies to the USA and principle-based corporate governance applies to the UK.
E) Sarbanes Oxley Act (SOX) is a principle-based approach to corporate governance.
F) Rules-based corporate governance applies to the UK and principle-based corporate governance applies to the USA.

4. An entity had a current tax liability of $187,000 in its statement of financial position as at 30 September 20X5.
It was subsequently negotiated and eventually agreed with the tax authorities that the entity would pay $192,000 and this was paid on 6 January 20X6.
The entity's management estimate that the tax due on profits for the year to 30 September 20X6 is $231,000.
Calculate the entity's corporate income tax expense included in its statement of profit or loss for the year ended 30 September 20X6.
Give your answer to the nearest whole $000.

5. Which of the following is a feature of a direct tax?

A) It is not levied on the eventual payer of the tax.
B) It cannot be related to the individual circumstances of the tax payer.
C) The formal incidence and effective incidence are usually the same.
D) It is levied on one part of the economy with the intention that it will be passed on to another.

Solutions: