BA3の無料問題集（395題）、BA3認定試験参考書

CIMA BA3 問題集

試験コード：BA3

試験名称：Fundamentals of Financial Accounting

最近更新時間：2024-12-13

問題と解答：全395問

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質問 1：
Refer to the Exhibit.

Soffit plc is calculating its irrecoverable debt charge and allowance for receivables for inclusion in its year-end accounts. Based on an aged receivables schedule, it is estimated that an allowance for receivables of $125,820 is required.
In addition, a specific allowance for receivables of $18,640 is also required for two customers who are experiencing cash flow difficulties. There are also two customers who have gone into receivership while owing the company $6,300. The current allowance for receivables is $156,000.
Which is the correct entry to be made to the accounts to record these transactions?
A. D
B. A
C. B
D. C
正解：C

質問 2：
Refer to the exhibit.

The following is an extract from the trial balance of a business for its most recent year:
Gross profit has already been calculated as being $75,000. Depreciation is to be provided at 25% on the reducing balance, and the allowance for receivables for doubtful debts is to be amended to 5% of receivables.
Using some or all of the above figures, the correct net profit is
正解：
$29499

質問 3：
Where a transaction is credited to the correct ledger account but debited to the heat and light account instead of the rent and rates account, the error is known as an error of:
A. Original entry
B. Principle
C. Omission
D. Commission
正解：D

質問 4：
JW's debits total £10,502 for this period. JW's credits total £8,940.
What amount does JW's accountant need to include in the company's suspense account to make the transactions balance?
A. £8,940 DR
B. £1,562 CR
C. £1,562 DR
D. £10,502 CR
正解：B

質問 5：
In the year ended 31 December 20X1, XYZ receives an email confirming that a major customer has gone into liquidation and will be unable to pay its suppliers.
Which of the following is the impact of adjusting for this event?
A. Receivables unchanged and profits decrease
B. Profits increase and allowance increases.
C. Receivables decrease and allowance increases
D. Receivables decrease and profits decrease
正解：D

質問 6：
If a profitable entity is not required to register for sales tax with its local tax authority, which of the following statements is TRUE?
A. Sales tax will not be added to the sales price of goods invoiced to customers
B. Sales tax will not be added to the cost of goods and expenses supplied
C. Profit for the year will be reported net of sales tax.
D. A sales tax receivable account will be prepared in the nominal ledger
正解：B

質問 7：
As well as independence other essential elements of internal audit can be identified.
Which THREE of the following would be classed as essential elements of internal audit?
A. Relationships
B. Efficient
C. Cost efficient
D. Due care
E. Evidence
F. Timely
正解：A,D,E

質問 8：
Which of the following transactions would be classified as a revenue transaction?
A. Payments made to trade payables
B. Purchase of plant and machinery
C. Purchase of inventory for resale
D. Issue of share capital
正解：C

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CIMA Fundamentals of Financial Accounting 認定 BA3 試験問題:

1. Which of the following methods of inventory valuation is not acceptable in the UK for financial reporting purposes?

A) Periodic weighted average
B) Last in First Out (LIFO)
C) Weighted average
D) First In First Out (FIFO)

2. Which of the following would not require an adjustment to be made to the cashbook?

A) Bank charges
B) A dishonored cheque
C) Unpresented cheques
D) Direct debits

3. Your organization owed VAT of $22,700 at the beginning of the month.
During the month, it sold standard-rated goods with a net value of $600,000. Its purchases and expenses during the same month amounted to $188,000 including VAT. It paid VAT to the Revenue and Customs, of
$33,400. The VAT rate is 17.5%
At the end of the month, the balance on the VAT account was:

A) $128,200 credit
B) $128,200 debit
C) $66,300 debit
D) $66,300 credit

4. ABC produces accounts to the year ended 31 December annually Extracts from the most recent financial statements are.

Which of the following ratios is a liquidity ratio?

A) Revenue/Capital employed
B) Current assets/Current liabilities
C) Operating profit/Capital employed x 100%
D) Debt/Equity x 100%

5. The system of double entry book keeping relies upon accuracy of entries Which of the following combinations represent credit balances?

A) Accruals, payables, drawings & discount allowed
B) Property, plant & equipment, accruals, bank overdraft & discount received
C) Payables, accruals, share capital & loan stock(debentures)
D) Share premium, prepayments, payables & bad debts

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： C

質問 # 3
正解： D

質問 # 4
正解： B

質問 # 5
正解： C