最新的CIMA Fundamentals of Financial Accounting - BA3免費考試真題
問題1
"To assure shareholders that the stewardship of the organization was effectively carried out." What does this definition describe?
正確答案: A
問題2
Company X is a private limited oil company. Which of the following are relevant for Company X's integrated report?
正確答案: A,C,D
問題3
Select the THREE INCORRECT statements from the following list of statements about memorandum accounts:
正確答案: A,B,C
問題4
FY owns bakery T.
Which of the following are examples of FY's liabilities?
Which of the following are examples of FY's liabilities?
正確答案: A,D,E
問題5
Refer to the Exhibit.
A business which is not VAT registered, purchased stationery items on credit costing £500 excluding VAT.
The rate of VAT on the goods was 17.5%.
What are the correct ledger entries?
The answer is:
A business which is not VAT registered, purchased stationery items on credit costing £500 excluding VAT.
The rate of VAT on the goods was 17.5%.
What are the correct ledger entries?
The answer is:
正確答案: C
問題6
An extract from PQ's statement of profit or loss for the year ended 31 March 20X6 is shown below:
What is the mark-up percentage that PQ applies in arriving at its selling price? Give your answer to one decimal place
What is the mark-up percentage that PQ applies in arriving at its selling price? Give your answer to one decimal place
正確答案:
56.2%
問題7
The draft accounts of KenDoo Ltd for the year ended 31 August 2006 showed a net profit of $10000.
During the audit, the following errors and omissions were discovered.
(a) Items valued at $3100 had been completely omitted from the closing stock figure.
(b) Accrual of electricity bill for $200 and insurance prepayment of $500 had been omitted.
(c) Equipment costing $12000, acquired on 1 September 2005, had been debited to the purchases acccount.
(KenDoo Ltd depreciates equipment at 15% on the straight line basis).
Due to materiality, the directors of KenDoo Ltd agreed to adjust the accounts accordingly.
Incorporating the above adjustments, the revised net profit is
During the audit, the following errors and omissions were discovered.
(a) Items valued at $3100 had been completely omitted from the closing stock figure.
(b) Accrual of electricity bill for $200 and insurance prepayment of $500 had been omitted.
(c) Equipment costing $12000, acquired on 1 September 2005, had been debited to the purchases acccount.
(KenDoo Ltd depreciates equipment at 15% on the straight line basis).
Due to materiality, the directors of KenDoo Ltd agreed to adjust the accounts accordingly.
Incorporating the above adjustments, the revised net profit is
正確答案:
$23600
問題8
Which ONE of the following statements is true?
正確答案: A
問題9
Which of the following is the final document in the audit trail?
正確答案: A
