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CIMA Advanced Financial Reporting Sample Questions:

1. Which of the following best describes the goal of WACC as a measure?

A) To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
B) To work out the average return that is required by the company on its investments in order to satisfy all debt holders.
C) To work out the average return that is required by the company on its investments in order to satisfy all shareholders.
D) To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.

2. XY has a weighted average cost of capital (WACC) of 12%. The debt:equity ratio is 1:3 and this is considered low for the industry. XY needs to raise finance to purchase new machinery in the coming year.
Which of the following forms of finance is most likely to increase the WACC?

A) Finance lease
B) Rights issue of equity shares
C) 8% preference shares
D) 6% bank loan

3. Which of the following options provides a representation of how the non controlling interest in FG is measured in CD's consolidated statement of financial position at 31 December 20X8?

A) * FV of NCI at reporting date; plus
* NCI's share of group reserves; plus
* NCI's share of accumulated exchange differences arising on goodwill of FG.
B) * FV of NCI at acquisition; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of exchange difference arising on goodwill of FG for the year.
C) * FV of NCI at reporting date; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of exchange difference arising on goodwill of FG for the year.
D) * FV of NCI at acquisition; plus
* NCI's share of post acquisition reserves of FG; plus
* NCI's share of accumulated exchange differences arising on goodwill of FG.

4. XY puchased 2% of the equity shares of FG on 1 October 20X3.
XY paid $25,000 for the shares as well as a transaction cost of 2.5% of the purchase price.
The shares are being held for short term trading and XY intend to sell them in December 20X3.
At the year end of 31 October 20X3, the shares in FG could be sold for $28,000.
What is the journal entry to record the subsequent measurement for this investment at 31 October
20X3?

A) Debit investment in equity shares $3,000 and credit other reserves $3,000.
B) Debit investment in equity shares $2,375 and credit other reserves $2,375.
C) Debit investment in equity shares $3,000 and credit profit or loss $3,000.
D) Debit investment in equity shares $2,375 and credit profit or loss $2,375.

5. If you were asked to express the overall performance of an entity as a percentage of its total investment in net assets which of the following ratios would you calculate?

A) Dividend yield
B) Non-current asset turnover
C) Asset utilisation
D) Return on capital employed

Solutions: