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CIMA F2 Exam Syllabus Topics:

CIMA Advanced Financial Reporting Sample Questions:

1. CD reported a balance of $3,000,000 for property, plant and equipment in its individual financial statements at 31 December 20X8.
Calculate the value of the property, plant and equipment that will be included in CD's consolidated statement of financial position.
Give your answer to the nearest $000.
$? 000

2. Which of the following actions would be most likely to improve an entity's gross profit margin?

A) Offering increased credit to customers
B) Writing down the value of obsolete inventories
C) Negotiating with trade suppliers for a bulk purchase discount
D) Reducing administrative expenses by 10%

3. Entity A entered into a 3 year operating lease on 1 April 20X3. The rentals are £5,000 a year payable in advance with an additional payment of $1,800 payable on 1 April 20X3.
The rental expense to be included in the statement of profit or loss for the year ended 31 December
20X3 will be:

A) $4,200
B) $6,800
C) $5,000
D) $5,600

4. JK is seeking to raise finance for a project and the directors would prefer to take out a fixed rate bank loan repayable over the next 5 years. The project will increase the profit of JK even after taking into account the additional interest costs.
Which of the following statements about the use of a bank loan in this situation is true?

A) In the long term servicing a bank loan is more expensive than servicing equity shares due to the higher risk for the lender.
B) A bank loan has high issue costs compared to an issue of equity shares because it takes longer to arrange.
C) Because the assets of a business belong to the equity shareholders, a bank loan should NOT be secured on the assets of the business.
D) The interest on a bank loan is deducted from profit before dividends can be declared to equity shareholders each year.

5. As at 31 October 20X7 TU's financial statements show the entity having profit after tax of $600,000 and
900,000 $1 ordinary shares in issue. There have been no issues of shares during the year. At 31 October
20X7 TU have 300,000 share options in issue, which allow the holders to purchase ordinary shares at
$2 a share in 3 years' time. The average price of the ordinary shares throughout the year was $5 a share.
What is the diluted earnings per share for the year ended 31 October 20X7?

A) 50.0 cents
B) 66.7 cents
C) 55.6 cents
D) 58.8 cents

Solutions: