CIMA Fundamentals of Financial Accounting : BA3

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最新的 CIMA Certificate BA3 免費考試真題:

1. A company uses the reduced balance method of depreciation for its company vehicles. The vehicles are depreciated at a rate of 30% per annum.
On 31 March 2003 the company purchased a number of vehicles with a total cost of $200,000. The company's year-end is 31 December and it is company policy to charge a full year's depreciation in the year of acquisition.
The carrying value of the vehicles at 31 December 2006 will be

2. Refer to the Exhibit.

An extract of information from K's book of accounts revealed that:
Cash received during the year is

3. Which of the following is an example of where the historic cost convention should be applied?

A) A change to the method used to value inventory and work in progress.
B) Expenditure on research and development.
C) A potential bad debt of £8,000.
D) Raw materials purchased for $2.50 per kg now costing $2.60 per kg.

4. FY owns bakery T.
Which of the following are examples of FY's liabilities?

A) Ovens
B) Standing order with flour supplier
C) Mortgage on bakery shop
D) Regular bread order fulfilled for local school
E) Business loan
F) Shop building itself

5. The Finance Director of EFG company has made the following statements regarding the recording of expenditure relating to the entity's property, plant and equipment (PPE) in the nominal ledger.
Which THREE of the following statements are true?

A) The loss on the disposal of PPE reduces EFG's profit for the year
B) The cost of repainting the office is credited to the repairs expense account
C) The cost of insurance for the factory is debited to the PPE asset account.
D) The loss on the disposal of PPE is recorded in a liability account
E) The annual depreciation charge reduces EFG's profit for the year.
F) The annual depreciation charge reduces the carrying value of PPE

問題與答案：