CIMA F2

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CIMA Advanced Financial Reporting Sample Questions:

1. The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:
What is VW's interest cover for the year ended 30 September 20X7?

A) 4.1
B) 5.1
C) 3.3
D) 4.5

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

3. KL sells luxury leather handbags and has 3 stores in exclusive shopping areas. Following years of static revenues and margins, in August 20X6 KL opened a fourth store at a busy airport terminal which is proving to be successful.
The revenue and gross profit of KL for the years ended 31 March 20X7 and 20X6 are as follows:

Which of the following would be a contributing factor to the movement in the gross profit margin of KL?

A) A worldwide shortage of leather resulting in increased prices from suppliers.
B) KL locating a new supplier closer to the warehouse, reducing distribution costs.
C) The opportunity to sell handbags in the airport store at a premium price.
D) KL locating a new supplier prepared to supply handbags at a cheaper price.

4. Information from the financial statements of an entity for the year to 31 December 20X5:

The gearing ratio calculated as debt/equity and interest cover are:

A) gearing of 15% and interest cover of 4.
B) gearing of 16% and interest cover of 6.
C) gearing of 16% and interest cover of 4.
D) gearing of 15% and interest cover of 6.

5. Information extracted from JK's statement of financial position for the year ended 31 May 20X5 is as follows:

Calculate the gearing ratio (Debt/Equity measured as a percentage) at 31 May 20X5.
Give your answer to one decimal place.
? %

Solutions: