CIMA Fundamentals of Financial Accounting 認定 BA3 試験問題:

1. Which of the following would result in an increase in the cash balance for the period?
(a) A reduction in inventory
(b) A reduction in receivables
(c) A reduction in payables
(d) A gain on disposal of non-current assets

A) (a) and (b) only
B) (a), (b) and (c) only
C) (c) and (d) only
D) (b) and (c) only

2. Refer to the exhibit.

A company has the following equity balances at the beginning of the year:
During the year the company issued 100,000 new shares at $1.20 each

What are the equity balances after this issue?

A) A
B) C
C) B
D) D

3. A business may have thousands of transactions in any one accounting year. To trace the details of one of those transactions could be very difficult Which of the following would be a way to make this easier?

A) Complete record keeping
B) Effective coding
C) Efficient filing
D) Audit trail

4. For financial reporting purposes, stock should be valued at:

A) Higher of cost and net present value
B) Higher of cost and net realizable value
C) Lower of cost and net realizable value
D) Lower of cost and net present value

5. A company uses the reduced balance method of depreciation for its company vehicles. The vehicles are depreciated at a rate of 30% per annum.
On 31 March 2003 the company purchased a number of vehicles with a total cost of $200,000. The company's year-end is 31 December and it is company policy to charge a full year's depreciation in the year of acquisition.
The carrying value of the vehicles at 31 December 2006 will be

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