CIMA F1 Financial Reporting CIMAPRA19-F01-1 Dumps in PDF

Free CIMA CIMAPRA19-F01-1 Real Questions (page: 5)

CORRECT TEXT
XY acquired 75% of the equity shares of CD on 1 January 20X2 for $230,000.
On 1 January 20X2 CD had the following balances:



XY uses the proportionate share of net assets method to value non controlling interest at acquisition. Calculate the goodwill arising on the acquisition of CD.
Give your answer to nearest whole number.

  1. $5000

Answer(s): A



In Country X corporate income tax is levied on profits as follows:



Which of the following describes the tax rate structure in Country X?

  1. Proportional
  2. Regressive
  3. Progressive
  4. Competent

Answer(s): C



The accounting profit before tax of an entity was $243,200 for the year ended 31 July 20X4.

The accounting profit included disallowable income from government grants of $48,000 and disallowable expenditure of $25,600 on entertaining expenses. The entity also paid a $40,000 dividend to shareholders. The tax rates for the country were as follows:



Calculate the tax the entity is due to pay for the year ending 31 July 20X4.

  1. $47,840
  2. $39,174
  3. $57,546
  4. $44,160

Answer(s): A



Which of the following is an example of a progressive tax?

  1. Personal income tax of 10% on earnings up to $10,000, then at 15% over $10,001
  2. Corporate income tax of 20% on earnings up to $100,000, then at 10% over $100,000
  3. Corporate income tax of 20% on all earnings
  4. Personal income tax of 10% and corporate income tax of 20%

Answer(s): A



From the list below identify the item that appears in the statement of financial position.

  1. The amount of interest charged on loans during the year.
  2. The amount of loans outstanding at the year end.
  3. The amount of loans repaid during the year.
  4. The amount of interest actually paid during the year.

Answer(s): B



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9/16/2023 2:43:00 PM

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11/9/2023 8:10:00 AM

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1/22/2022 8:17:00 PM

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10/30/2023 11:08:00 AM

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10/5/2023 3:16:00 AM

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11/15/2023 5:29:00 AM

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10/8/2023 9:59:00 AM

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