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我們對我們的產品非常有信心，所以我們不提供会给客户带去麻煩的產品。
CIMA BA3 考試概覽:
| 認證廠商: | CIMA (AICPA & CIMA) |
| 考試名稱: | 財務會計基礎 |
| 考試代碼: | BA3 |
| 考試形式: | 電腦化客觀測試, 選擇題 (MCQ) |
| 支援語言: | English |
| 考試費用: | 依地區而異 (每次考試約 £60–£100) |
| 相關認證: | CIMA 商業會計證書 (Cert BA) |
| 及格分數: | 70% |
| 考試時間: | 120 minutes |
| 實際考試題數: | 60 題 (客觀測試，選擇題) |
| 證照有效期限: | 永久有效 |
| 推薦課程: | CIMA 商業會計證書概覽 CIMA Study Hub 學習平台 |
| 考試報名: | Pearson VUE CIMA 考試 CIMA 考試註冊 |
| 範例考題: | CIMA BA3 範例考題 |
| 考試方式: | 透過 Pearson VUE 測試中心進行電腦化考試，或在適用地區選擇遠端監考 |
| 必備條件: | 無正式先修條件；在 CIMA 商業會計證書學習路徑中，建議在報考 BA3 之前先完成 BA1 和 BA2。 |
| 官方大綱網址: | https://www.aicpa-cima.com/cimaexams |
CIMA BA3 考試大綱主題:
| 章節 | 目標 |
|---|---|
| 會計調整與控制 | - 非流動資產與折舊 - 存貨估值與調整 - 錯誤與暫記帳戶 |
| 會計基礎與原則 | - 複式簿記系統 - 基本會計概念與原則 |
| 記錄財務交易 | - 控制帳戶與對帳 - 分類帳戶與試算表編製 |
| 財務報表編製 | - 損益表與財務狀況表 - 應計與預付項目調整 |
最新的 CIMA Certificate BA3 免費考試真題：
1. A business will maintain a non-current asset register to keep a record of all non-current assets held.
Which THREE of the following are examples of information contained within the register?
A) Insurance cost details
B) Purchase date
C) Maintenance cost details
D) Useful economic life
E) Proposed date of sale
F) Cost of asset
2. Which THREE of the following are improved by the use of accounting standards?
A) Fair presentation
B) Position
C) Performance
D) Cash flow
E) Comparability
F) Consistency
3. Which THREE of the following items would be classified as "capital transactions"?
A) Electricity consumed in the period
B) Purchase of a small commercial vehicle
C) Purchase of raw materials
D) Repayment of bank loan
E) Sales on credit to customers
F) Drawings
4. A basic principle of accounting is that resources are normally stated in accounts at historical cost.
Which THREE of the following are alternative ways of measuring resources?
A) Replacement cost
B) Invoice value
C) Net book value
D) Fair value
E) Value in use
F) Purchase price
5. Which of the following is not an external user of financial statements?
A) creditor
B) auditor
C) shareholder
D) director
問題與答案：
| 問題 #1 答案： B,D,F | 問題 #2 答案： A,E,F | 問題 #3 答案： B,D,F | 問題 #4 答案： A,D,E | 問題 #5 答案： D |
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今天我已經通過我的BA3考試，你們的考試資料確實幫了我很多，對我非常有用。