CIMA CIMA Management F2

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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

Question #1
PQ is a retail business. In recent years they have improved their financial performance and increased their revenue. The following ratios have been calculated for the years ended 31 December 20X4 and
20X3:

Which of the following explanations of PQ's financial performance is consistent with these ratios?

A. In 20X4 PQ reduced the unit selling price resulting in an increase in volumes sold and an increase in overall revenue.
B. PQ changed suppliers early in 20X4 because the new supplier agreed to supply the same goods at a cheaper price.
C. In 20X4 PQ sold a retail outlet resulting in a significant gain on disposal which has been deducted from administrative expenses.
D. In 20X4 taxation legislation was amended which reduced the rate of corporate income tax by 3.5%.

Question #2
When accounting for a finance lease under IAS 17 Leases, which TWO of the following are recognised in the statement of profit or loss?

A. Capital repayment element of the lease payments
B. Depreciation of the leased asset
C. Finance cost element of the lease payments
D. Lease payments paid
E. Lease payments payable

Question #3
Information from the financial statements of an entity for the year to 31 December 20X5:

The gearing ratio calculated as debt/equity and interest cover are:

A. gearing of 15% and interest cover of 6.
B. gearing of 15% and interest cover of 4.
C. gearing of 16% and interest cover of 4.
D. gearing of 16% and interest cover of 6.

Question #4
AB acquired an investment in a debt instrument on 1 January 20X5 at its nominal value of $25,000, which it intends to hold until maturity. The instrument carried a fixed coupon interest rate of 5%, payable in arrears. Transactions costs of $5,000 were paid in respect of this investment. The effective interest rate applicable to this instrument was estimated at 9%.
Calculate the value of this investment that AB will include in its statement of financial position at 31 December 20X5.
Give your answer to the nearest whole number.
$ ?

Question #5
Which of the following would cause a deferred tax balance to be included in the statement of financial position for an entity?

A. The acquisition of plant and equipment a year ago where the tax depreciation rate is different to the accounting depreciation rate.
B. The acquisition of land for which there is no tax depreciation.
C. Impairment of goodwill that arose on the acquisition of a subsidiary entity.
D. Expenses in the statement of profit or loss which are not allowable for tax creating a permanent difference.

Solutions: