リアルF1問題集でCIMA正確な解答2024年最新版を試そう
CIMA Certification F1試験練習問題集
質問 # 88
CDE has been offering its customers a 50-day credit period, but now wants to improve its cash flow.
CDE is proposing to offer a 2% discount for payment in 20 days. "
Assume a 365-day year and an invoice value of $100
Which of the following is the effective annual interest rate CDE will incur for this action?
- A. 27.9%
- B. 15.9%
- C. 44.6%
- D. 49.8%
正解：A
質問 # 89
You work in the finance department of an entity. A director has approached you and asked you to falsify sales invoices which would significantly inflate revenue. The CIMA Code of Ethics suggests that you should deal with such an ethical dilemma by following a number of stages.
Place each of the stages identified below into chronological order.
正解：
解説：
質問 # 90
What does the deduction method of giving double taxation relief mean?
- A. 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.
- 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 deduction another country. Relief is normally restricted to the lower of the foreign or country of residency tax.
- D. Tax relief is gained by adding the foreign tax from the foreign income so that the gross amount will be subject to tax in the country of residency.
正解：A
質問 # 91
UV has recently been having cash flow issues due to its credit customers paying after the credit period they have been granted.
UV is looking into factoring the receivables to a factoring company on a recourse basis to improve its cash flow.
Which TWO of the following will UV encounter as a result of employing the factoring company?
- A. Reduction in the need for management control
- B. Reduction in bank overdraft charges
- C. Increase in cash sales
- D. Reduction in payables days
- E. No irrecoverable debts
正解：A、B
質問 # 92
RS purchased an asset on 1 May 20X1 for $200,000, exclusive of import duties of $25,000.
The asset was sold on 1 December 20X3 for $450,000, incurring costs to sell of $15,000.
RS is resident in Country Y where indexation is allowable from the date of purchase to the date of sale.
The indexation factor increased by 40% in the period 1 May 20X1 to 1 December 20X3.
Capital gains are taxed at 25%.
What is the capital tax due from RS on disposal of the asset?
- A. $30,000
- B. $120,000
- C. $38,750
- D. $28,500
正解：A
質問 # 93 
正解：
解説：
質問 # 94
The following data has been extracted from GH's accounting records:
What is GH's average inventory days for the year ended 31 March 20X3?
- A. 28 days
- B. 39 days
- C. 43 days
- D. 25 days
正解：B
質問 # 95
An entity opens a new factory and receives a government grant of $25,000 towards the cost of new plant and equipment. This new plant and equipment originally costs $100,000.
The entity uses the net cost method allowed by IAS 20 Accounting for Government Grants and Disclosure of Government Assistance to record government grants of this nature. All plant and equipment is depreciated at 20% a year on a straight line basis.
Calculate the amount of depreciation to be included for this plant and equipment in the statement of profit of loss for the factory's first year of operation.
Give your answer to the nearest whole $.
正解：
解説：
$15000
質問 # 96
The statement of profit or loss for PQ, ST and AB for the year ended 31 December 20X0 are shown below:
1. PQ acquired 80% of its subsidiary, ST, on 1 January 20X0 and 40% of its associate, AB, on 1 September
20X0.
2. Since acquistion PQ has sold goods to ST and AB for $20,000 and $30,000 respectively. At the year end both ST and AB have 50% of these goods remaining in inventory. PQ uses a mark-up of 20% on all of its sales.
3. Since acquisition the goodwill in respect of ST has been impaired by $8,000 and the investment in AB has been impaired by $2,000.
4. PQ uses the fair value method for non-controlling interest at acquisition.
Calculate the amount that will be shown as the share of profit of associate in PQ's consolidated statement of profit or loss for the year ended 31 December 20X0.
- A. $2,000
- B. $3,200
- C. $10,000
- D. $4,000
正解：A
質問 # 97
Country J is a newly formed independent country and it's accounting professionals are considering adopting international financial reporting standards (IFRS).
Which of the following is a disadvantage to Country J of adopting IFRS as their local generally accepted accounting practice (GAAP)?
- A. IFRS are quick to implement which reduces the costs involved.
- B. Easier to adopt standards which have already been developed.
- C. Specific local variations that might be needed will not be accommodated.
- D. Facilitates comparability with other countries who use IFRS as their local GAAP.
正解：C
質問 # 98
Which of the following would NOT be classified as part of non-current assets in a statement of financial position?
- A. The goodwill arising on the acquisition of a subsidiary.
- B. The interest paid on a loan raised to fund the construction of a factory, where that factory is still not ready for its intended use.
- C. Assets held for sale, classified in accordance with IFRS 5 Non-current Assets Held for Sales and Discontinued Operations.
- D. A property held as an investment which is let to tenants.
正解：C
質問 # 99
Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:
FG acquired 90% of IJ's equity shares for $358,000 on 1 July 20X5 when IJ's retained earnings were
$98,000.
FG acquired 100% of KL's equity shares for $360,000 on 1 January 20X5 when KL's retained earnings were $155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31 December 20X5.
Calculate the amount of retained earnings that will be included in FG's consolidated statement of financial position as at 31 December 20X5.
Give your answer to the nearest whole $.
正解：
解説：
$709200
質問 # 100 
正解：
解説：
質問 # 101
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 the statement of profit or loss and $720,000 shown on the statement of financial position.
- B. A gain of $134,000 taken to the statement of profit or loss and $750,000 shown on the statement of financial position.
- C. A gain of $106,000 taken to other comprehensive income and $720,000 is 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.
正解：B
質問 # 102
Extreme nepotism within Company E shows a failure to correctly observe which of the following principles of corporate governance?
- A. Integrity and ethical behaviour
- B. Interests of other stakeholders
- C. Rights and equitable treatment of shareholders
- D. Disclosure and transparency
- E. Role and responsibilities of the board
正解：E
質問 # 103
An asset cost $250,000 on 1 January 20X1 and on that date was assessed to have a residual value of $40,000 and a useful economic life of six years. On 1 January 20X4 management assessed that the remaining useful economic life of the asset was five years and that the asset had a residual value of nil.
What is the depreciation charge for this asset in the year ended 31 December 20X4?
Give your answer to the nearest whole number.
正解：
解説：
$29000
質問 # 104
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