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CIMA Financial Reporting 認定 F1 試験問題:

1. In an entity's statement of profit or loss and other comprehensive income, which of the following would be presented as other comprehensive income?

A) The increase in the value of a non-current asset following a revaluation.
B) An impairment loss relating to a non-current asset that had not previously been revalued.
C) The profit on the disposal of a non-current asset
D) An increase in the depreciation charge resulting from the revaluation of a non-current asset.

2. In accordance with IAS 16 Property, Plant and Equipment, in which of the following situations would subsequent expenditure on a non-current asset be capitalised?

A) A manufacturing entity closes its factory for two weeks each summer for routine maintenance and repairs. The current year's cost of maintenance and repairs was $62,000.
B) An entity's head office building suffered a major fire, the upper floors and roof were completely destroyed. The entity proposes to restore the building at a cost of $1 million and move back in to the building to use it as a head office again.
C) An entity's delivery vehicle was in a car park when the car park was flooded. The engine and interior of the vehicle needed extensive repair and renovation costing $25,000.
D) An entity purchased an aircraft five years ago, when its engines were separately identified in the accounting records. The engines now need to be replaced at a cost of $2 million each. When the engines are replaced the aircraft is expected to be airworthy for a further 5 years.

3. The following information is extracted from OO's statement of financial position at 31 March:

Included in other payables is interest payable of $80,000 at 31 March 20X2 and $73,000 at 31 March 20X1.
The following information if included within OO's statement of profit or loss for the year ended 31 March
20X2:

Included within finance cost is $124,000 which relates to interest paid on a finance lease. 00 includes finance lease interest within financing activities on its statement of cash flows.________________ Within OO's statement of cash flow for the year ended 31 March 20X2 which figures should be included to reflect the changes in working capital within the net cash flow from operating activities?

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

4. MNO is a commercial bank. One of MNO's clients is FGH, a trading company which sells goods to PQR.
MNO is asked to draw up an instrument between FGH and PQR in respect of goods sold FGH then asks MNO to sell this instrument on its behalf in the discount market MNO does this and pays the proceeds to FGH.
What source of short-term finance is being described here?

A) Certificate of deposit
B) Bill of exchange
C) Factoring
D) Overdraft

5. Identify from the list below which items can be recognised as assets within the financial statements of an entity in accordance with IAS 38 Intangible Assets. Place either yes or no as appropriate against each item.