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CIMA F1 Exam Syllabus Topics:

CIMA Financial Reporting Sample Questions:

1. GH's tax liability at 30 June 20X3 in respect of the tax charge on the profits for the year ended 30 June 20X3 is $876,000.
There was an over provision of $105,000 that related to the tax charge on the profits for the year ending 30 June 20X2.
What amount should be shown in GH's statement of profit or loss for the year ending 30 June 20X3?
Give your answer to the nearest $.

2. Which of the following is an example of a progressive tax?

A) Personal income tax of 10% on earnings up to $10,000, then at 15% over $10,001
B) Corporate income tax of 20% on all earnings
C) Personal income tax of 10% and corporate income tax of 20%
D) Corporate income tax of 20% on earnings up to $100,000, then at 10% over $100,000

3. Entity T operates within several countries, but its country of residence is Country F. In 20X5, Entity T made $8.4 million in Country M. Country M has a flat rate corporation tax of 5.9%.
Country F and Country M operate a double taxation treaty which uses a foreign tax credit system. In Country F, there is a tax of 10% tax on all foreign income.
Taking into account the credit, what is the total tax liability that Entity T owes on its Country M income, in Country F?

A) $495,600
B) $840,000
C) $344,400
D) $450,000

4. Which THREE of the following statements are NOT true of the IFRS Foundation trustees?

A) Are involved in the technical matters relating to accounting standards
B) Responsible of appointing members of the IFRS interpretations committee
C) Receive funding by donations from the general public
D) Responsible for appointing members of the IA5B
E) Are mainly from Europe and the USA

5. An asset cost $250,000 on 1 January 20X1 and on that date was assessed to have a residual value of $40,000 and a useful economic life of six years. On 1 January 20X4 management assessed that the remaining useful economic life of the asset was five years and that the asset had a residual value of nil.
What is the depreciation charge for this asset in the year ended 31 December 20X4?
Give your answer to the nearest whole number.

Solutions: