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CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following reduce the usefulness of ratio analysis when comparing entities that operate in the same industry? Select ALL that apply.

A) The revenue figure being aggregated from many different activities and sources.
B) Ratio calculations being based on historical information.
C) An entity adopting a policy of revaluing its non current assets.
D) The effect of a material and unusual item being disclosed separately in the notes.
E) Ratios being quick and easy to calculate.
F) Accounting estimates in respect of depreciation being different between entities.

2. EF has redeemable 10% bonds which are currently trading at $94.00 for each $100 of nominal value. The bonds can be redeemed at par in five years' time. The corporate income tax rate is 22%.
The present value of the cash flows associated with $100 nominal value of these bonds at a discount rate of 7% is $9.28.
Calculate the post tax cost of debt.
Give your answer as a percentage to one decimal place.
%

3. GH owned 70% of the equity share capital of XY at 1 January 20X6. GH acquired a further 20% of XY's equity share capital on 31 December 20X6 for $430,000. Non controlling interest was measured at
$600,000 immediately prior to the 20% acquisition.
Which of the following amounts will GH debit to non controlling interest when the 20% acquisition is adjusted for in its consolidated financial statements at 31 December 20X6?

A) $400,000
B) $200,000
C) $430,000
D) $120,000

4. GG's gearing is currently 50% compared to the industry average of 40% (both measured as debt/equity).
GG's debt is all in the form of a single bank loan that is repayable in five years' time. The directors of GG are seeking to raise finance for a new project and they are considering an additional bank loan from the same bank.
Which of the following would prevent the bank from lending the finance for the project in the form of a new bank loan?

A) A projected decrease in interest cover that would breach a covenant on the existing loan.
B) A covenant on the existing bank loan that restricts the level of dividend that can be paid.
C) A projected lack of profits to be able to claim tax relief on the additional interest arising from the new loan.
D) The revaluation of GG's property that shows an increase in its value since the existing bank loan was taken out.

5. Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:
At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

A) 10.56
B) 9.31
C) 15.83
D) 7.92

Solutions: