CIMA Financial Reporting F1 Dumps in PDF

Free CIMA F1 Real Questions (page: 7)

CORRECT TEXT
The following information relates to a single asset:

*Original cost of $186,000
*Estimated residual value of $6,000
*Expected useful life of 10 years
*Accumulated depreciation at 31 December 20X5 of $66,960 *Annual depreciation rate of 20% on a reducing balance basis Calculate the amount of depreciation that should be charged to profit or loss for the year ended 31 December 20X6.
Give your answer to the nearest whole number.

  1. $23808

Answer(s): A



BBB has been experiencing liquidity problems and currently has an overdraft with the bank.
Which THREE of the following would be appropriate measures to help address this problem?

  1. Reduce the selling price of goods to reduce the holding of stock.
  2. Offer early settlement discounts to encourage debtors to pay more quickly.
  3. Sell some surplus fixed assets.
  4. Invest in a short term deposit with the bank.
  5. Shorten the time taken to pay creditors.
  6. Pay a dividend to shareholders.

Answer(s): A,B,C



Which of the following is a type of short-term finance?

  1. Trade payables
  2. Trade receivables
  3. Interest bearing bank deposit
  4. Loan repayable in five years

Answer(s): A



Which of the following would NOT be a risk or impact of overtrading?

  1. Increase in interest payments
  2. Increased borrowings
  3. Shortage of working capital
  4. Expanding too quickly

Answer(s): D



The development of an international financial reporting standard generally goes through a number of stages.
Which of the following is NOT a stage of development?

  1. Producing an exposure draft for public comment
  2. Establishing an advisory committee
  3. Developing and publishing a discussion paper
  4. Establishing an interpretations committee

Answer(s): D



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P
Puneeth
10/5/2023 2:06:00 AM

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A
Ashok Kumar
1/2/2024 6:53:00 AM

the correct answer to q8 is b. explanation since the mule app has a dependency, it is necessary to include project modules and dependencies to make sure the app will run successfully on the runtime on any other machine. source code of the component that the mule app is dependent of does not need to be included in the exported jar file, because the source code is not being used while executing an app. compiled code is being used instead.

M
Merry
7/30/2023 6:57:00 AM

good questions

V
VoiceofMidnight
12/17/2023 4:07:00 PM

Delayed the exam until December 29th.

U
Umar Ali
8/29/2023 2:59:00 PM

A and D are True

V
vel
8/28/2023 9:17:09 AM

good one with explanation

G
Gurdeep
1/18/2024 4:00:15 PM

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