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CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following statements is true in respect of ST's gross profit margin based on the information given?

A) Gross profit margin has reduced due to the increased cost of the new contract.
B) Economies of scale have been achieved from increased revenues resulting in a reduction in the gross profit margin.
C) Gross profit margin has increased as a result of management negotiating a premium price for the contract with the new customer.
D) The associate's gross profit margin is greater than ST's leading to an overall increase in ST's margin.

2. EF obtained a government licence, free of charge, to operate a silver mine in 20X7 and $5 million was spent on preparing the site. The mine commenced operation on 1 January 20X8. The licence requires that at the end of the mine's useful life of 20 years, the site above ground must be reinstated to its original position.
EF estimated that the cost in 20 years' time of this reinstatement will be $3 million, which has a present value of $1 million at 1 January 20X8.
Which THREE of the following describe how the cost of the reinstatement of the site should be treated in the financial statements of EF in the year ended 31 December 20X8?

A) Depreciation will be charged over 20 years on the full cost of the mine including the reinstatement cost.
B) The cost of the mine will be increased by $1 million on 1 January 20X8.
C) There will be a credit to finance costs for the unwinding of the discount on the reinstatement provision.
D) There will be a debit to finance costs for the unwinding of the discount on the reinstatement provision.
E) Only the cost of the site preparation will be depreciated over the mine's useful economic life.
F) The cost of the mine will be increased by $3 million on 1 January 20X8.

3. Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:

At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

A) 7.92
B) 15.83
C) 10.56
D) 9.31

4. When consolidating for group accounts, a number of calculations and adjustments are required to properly combine the entities into a single group. Which of the following processes are involved in this consolidation method?
Select ALL that apply:

A) Adjustment for depreciation and amortisation
B) Adjustment for equity
C) Adjust for investment in subsidiaries
D) Add together the assets and liabilities of parent and subsidiary
E) Adjustment for profits

5. The basic earning per share computed by a company for year ended 31st March 20X7 is £2 per share.
The company had certain convertible debentures outstanding as on 31st March 20X7. The conversion of debentures to equity shares would result in the earnings per share to be £2.2. Which of the following should the company disclose?

A) Basic earnings per share only
B) Diluted earnings per share only
C) Both basic and diluted earnings per share
D) Neither basic nor diluted earnings per share

Solutions: