[バージョン：2020-08-21.138問] 無料CIMA BA3試験問題集、BA3最新受験攻略

CIMA.BA3.v2020-08-21.q138

試験コード：	BA3
試験名称：	Fundamentals of Financial Accounting
認証ベンダー：	CIMA
無料問題の数：	138
バージョン：	v2020-08-21
等級：
ページの閲覧量：	180
問題集の閲覧量：	4163
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質問一覧: 質問1 The suspense account of a company was opened with a credit b...; 質問2 Which TWO of the following are transactions that would be re...; 質問3 Refer to the Exhibit. (Exhibit) Wilton Limited is preparing ...; 質問4 A company which is VAT registered, has sales for the period ...; 質問5 An asset may best be defined as:...; 質問6 Refer to the Exhibit. (Exhibit) The following information is...; 質問7 One of the main responsibilities of internal auditors is to ...; 質問8 "To assure shareholders that the stewardship of the organiza...; 質問9 VWX is registered for sales tax in Country B A sales invoice...; 質問10 The formula for calculating payables days is...; 質問11 The petty cash imprest is restored to £500 at the end of eac...; 質問12 The Framework is described as a conceptual framework when us...; 質問13 ABC produces accounts lo the year ended 31 December annually...; 質問14 MHJ purchased an asset for £53,500, which incurred a deliver...; 質問15 Refer to the exhibit. (Exhibit) The trial balance of Monchu ...; 質問16 A company's financial statements show a gross profit of $15 ...; 質問17 The trial balance shows the debit total as $200 less than th...; 質問18 Select the THREE INCORRECT statements from the following lis...; 質問19 Which of the following is the final document in the audit tr...; 質問20 A business buys a new production line at a cost of £100,000....; 質問21 Refer to the exhibit. (Exhibit) The following is an extract ...; 質問22 Which of the following would be a role of the management acc...; 質問23 External auditors report their opinion to the members of the...; 質問24 Financial controls are needed in order to:...; 質問25 The prime cost of goods manufactured is the total of:...; 質問26 Which one of the following would not be considered a purpose...; 質問27 Company P are looking to create a balance sheet. Which of th...; 質問28 If an auditor expresses an opinion of `fair presentation' on...; 質問29 Before lending to an entity, which TWO of the following piec...; 質問30 Principles based accounting uses a conceptual basis to provi...; 質問31 CDE, an entity registered for sales tax, purchases a piece o...; 質問32 Refer to the Exhibit. (Exhibit) A company operates a FIFO sy...; 質問33 Financial statements should present fairly the financial pos...; 質問34 At the beginning of the year, a club's Membership Subscripti...; 質問35 External auditors are primarily responsible for:...; 質問36 Which ONE of the following organizations issues Internationa...; 質問37 HJK has maintained minimal accounting records during the yea...; 質問38 On 1 March, a company made a payment of $6,000, in respect o...; 質問39 Refer to the Exhibit. (Exhibit) A business writes a cheque u...; 質問40 Which THREE of the following are improved by the use of acco...; 質問41 W and Partners has an opening capital balance at 1 January o...; 質問42 Which of the following would meet the definition of a liabil...; 質問43 Entity HJ is a small business. In the period. Entity Hj earn...; 質問44 Comany D recently purchased an intangible asset from Company...; 質問45 A company had disposed of a non-current asset for $4,000 dur...; 質問46 Refer to the Exhibit. (Exhibit) A business has three non-cur...; 質問47 Refer to the exhibit. (Exhibit) A company has the following ...; 質問48 The following is an extract of the trial balance of XYZ as a...; 質問49 Store Y believe customer XF will not be able to pay his £300...; 質問50 Refer to the Exhibit. (Exhibit) A company that is VAT-regist...; 質問51 Refer to the Exhibit. (Exhibit) The following information re...; 質問52 FGH has extracted its trial balance from its nominal ledger ...; 質問53 The Finance Director of EFG company has made the following s...; 質問54 Which THREE of the following internal controls are procedure...; 質問55 Which of the following represent liabilities of a business?...; 質問56 Which of the following would be a good method of segregating...; 質問57 The role of the internal auditors is primarily to:...; 質問58 Cost of goods sold for a manufacturing company is the total ...; 質問59 A trial balance should be extracted from the ledger accounts...; 質問60 Non-current assets can be divided between intangible and tan...; 質問61 Which one of the following book-keeping errors does not affe...; 質問62 The issue of a company's shares for more than their normal v...; 質問63 Refer to the Exhibit. (Exhibit) Soffit plc is calculating it...; 質問64 In times of rising prices, the 'FIFO' method of inventory va...; 質問65 The correct journal entries for subscriptions paid in advanc...; 質問66 Which TWO of the following are responsibilities of the IFRS ...; 質問67 At the beginning of the year, an organization's non-current ...; 質問68 Refer to the Exhibit. (Exhibit) A company has the following ...; 質問69 Which one of the following is an example of where the accrua...; 質問70 Refer to the exhibit. (Exhibit) The following information is...; 質問71 Refer to the Exhibit. (Exhibit) Transactions are often categ...; 質問72 Which of the following is an example of a transaction that a...; 質問73 Which of the following transactions would be classified as a...; 質問74 Accounting records should be kept by all businesses for many...; 質問75 An organization's cash book has an opening balance in the ba...; 質問76 Refer to the Exhibit. (Exhibit) Which of the following would...; 質問77 A liability may best be defined as:...; 質問78 Which ONE of the following is a possible explanation for a d...; 質問79 A trial balance is extracted from the ledger accounts at the...; 質問80 Refer to the Exhibit. (Exhibit) The Financial Accountant for...; 質問81 Different users have different needs from financial informat...; 質問82 MNO operates an imprest system to maintain a float of petty ...; 質問83 Which one of the following best describes the stewardship fu...; 質問84 An internal audit is an independent appraisal function estab...; 質問85 The financial statements are produced in accordance with rel...; 質問86 Entity V has a cost of sales of £23,850 for last year. Entit...; 質問87 Which THREE of the following would be recorded as a debit ba...; 質問88 Refer to the Exhibit. (Exhibit) A company operates a FIFO sy...; 質問89 Refer to the exhibit. (Exhibit) A company has the following ...; 質問90 Accounting codes have proven to be very useful when recordin...; 質問91 In a manufacturing company, prime costs is the total of...; 質問92 The financial accounts, as prepared by the directors of a co...; 質問93 Which TWO of the following are characteristics of financial ...; 質問94 Refer to the Exhibit. (Exhibit) At the beginning of the mont...; 質問95 Refer to the exhibit. (Exhibit) ABC has the equity balances ...; 質問96 Which of the following is an error of principle?...; 質問97 Your organization paid $120250 in net wages to its employees...; 質問98 Which one of the following would not be considered one of th...; 質問99 Refer to the Exhibit. (Exhibit) Ax minster Limited is calcul...; 質問100 Which TWO of the following are features of a private limited...; 質問101 The balance on LMN's cash account at 31 December 20X6 is $10...; 質問102 There are four separate but related bodies which control the...; 質問103 Refer to the exhibit. (Exhibit) The following is an extract ...; 質問104 If closing inventory at the end of an accounting period is o...; 質問105 The role of the internal auditors is primarily to:...; 質問106 What will be the effect on the financial statements if the c...; 質問107 The accumulated fund is equal to:...; 質問108 The valuation of inventory in a manufacturing company will c...; 質問109 The profit earned by Subramanian in 2006 was £ 50,000. He in...; 質問110 A company's cashbook has an opening balance of £4,860 debit....; 質問111 BCD has the following balances for the year ended 31 Decembe...; 質問112 Which of the following would not require an adjustment to be...; 質問113 Which of the following is not a correct definition of the ac...; 質問114 Which of the following transactions would be classified as a...; 質問115 Refer to the exhibit. (Exhibit) In a statement of cash flows...; 質問116 The Accounting Standards Board is responsible for:...; 質問117 In a statement of cash flows, which one of the following wou...; 質問118 Refer to the Exhibit. (Exhibit) A company is preparing its a...; 質問119 The external auditor seeks to provide an opinion on whether ...; 質問120 Which of the following is not a book of prime entry?...; 質問121 ABC manufactures vehicle engines and purchases components fr...; 質問122 Which of the following transactions in the current year expl...; 質問123 An external audit is an independent examination of, and expr...; 質問124 GG has the following statement of profit or loss extract for...; 質問125 If the royalty cost falls on items used in the manufacturing...; 質問126 A company has authorized capital of 100,000 5% preference sh...; 質問127 Refer to the exhibit. (Exhibit) A business has the following...; 質問128 The method of accounting that attempts to recognize changing...; 質問129 JW's debits total £10,502 for this period. JW's credits tota...; 質問130 Refer to the Exhibit. (Exhibit) Which of the following items...; 質問131 If a profitable entity is not required to register for sales...; 質問132 A business has come to you for advice. There are about to st...; 質問133 The owner of a business takes goods from inventory for his o...; 質問134 Mr UY has just had property P re-valued. Mr UY originally pu...; 質問135 ABC has the following summary of transactions for the quarte...; 質問136 Refer to the Exhibit. (Exhibit) The correct ledger entry for...; 質問137 Refer to the Exhibit. (Exhibit) John, an employee of Kelt Lt...; 質問138 Refer to the Exhibit. (Exhibit) The following information is...

CIMA.BA3.v2020-08-21.q138

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