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
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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...