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CIMA Financial Reporting Sample Questions:

1. ABC uses an aggressive approach to managing its working capital. XYZ uses a conservative approach to managing its working capital.
Which of the following is ABC more at risk of compared to XYZ?

A) High finance costs
B) Receivables not paying on time
C) Running out of cash
D) Inventory obsolescence

2. Which of the following would NOT be a risk or impact of overtrading?

A) Expanding too quickly
B) Shortage of working capital
C) Increase in interest payments
D) Increased borrowings

3. Which THREE of the following are included in the International Accounting Standards Board's "The Conceptual Framework for Financial Reporting"?

A) Qualitative characteristics of financial statements
B) Specification of the financial statements that must be presented
C) The objective of financial statements
D) The elements of financial statements
E) The formats of financial statements
F) Definition of the headings to use in financial statements

4. AB has been asked to analyze the receivables days of an entity with a view to improving the working capital cycle.
The following results have been produced for receivable days:

Which of the following is NOT an explanation of why the days have increased?

A) The entity has made substantial sales to overseas entities in the last few months of the year ended 31 December 20X2.
B) The entity has transferred all receivables collections to a factoring agency during 20X2.
C) An inexperienced credit controller was employed in the last few months of year ended 31 December and requires substantial training.
D) The entity has increased turnover for year ended 31 December 20X2 by offering extended credit terms.

5. Which of the following is the main purpose of corporate governance regulation?

A) To guarantee that corporate scandals do not happen in the future.
B) To ensure that financial reports are produced on a regular basis and in line with relevant regulations.
C) To protect the interests of shareholders in a quoted entity.
D) To ensure that shareholder wealth is maximized.

Solutions: