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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) 35.4%
C) 63.4%
D) 17.8%

2. Which THREE of the following actions, considered in isolation, would increase the working capital cycle of an entity?

A) Take longer to pay suppliers for purchases.
B) Change to a Just-in-Time approach to manage inventory.
C) Remove a prompt payment discount available to customers.
D) Increase the credit period available to customers.
E) Take advantage of new bulk purchase discounts available.
F) Reduce the selling prices charged to customers.

3. The following information has been extracted from GHI's statement of financial position:

Which of the following is the total cash flow for working capital changes to be recorded in GHI's statement of cash flows for the year ended 31 December 20X5?

A) Inflow of $240,000
B) Outflow of $240,000
C) Inflow of 5120,000
D) Outflow of $120,000

4. When a trading loss is incurred by an entity, the entity may be able to claim loss relief. The way in which loss relief is claimed vanes from country to country.
Which of the following is NOT normally a way of claiming loss relief for a trading loss?

A) Offset The trading loss against its trading profits in future periods
B) Offset the trading loss against group entity profits.
C) Offset the trading loss against capital gams in previous periods
D) Carry the trading loss backwards against trading profits in previous periods.

5. Which one of the following is NOT a step in the development of an International Financial Reporting Standard (IFRS)?

A) Publication of discussion documents.
B) Establishment of an advisory committee to advise on issues arising in the development of the IFRS.
C) Publication of exposure drafts.
D) Production of draft interpretations of the IFRS which are open to public comment.

Solutions: