最新のBA3問題集で試験を準備する

CIMA BA3 試験概要:

CIMA BA3 試験シラバストピック:

CIMA Fundamentals of Financial Accounting 認定 BA3 試験問題：

1. A company has profit before tax and dividends of £500000. The share capital consists of 1000000 ordinary shares of £1 each and 100000 10% preference shares of 50p each.
A 10p dividend was declared on ordinary shares.
Assuming there was no tax liability for the period, profit retained for the period was

2. Internal controls are used to prevent errors occurring, as well as to detect errors which may have already occurred.
Which one of the following is an example of a 'prevent' control?

A) Preparing the trial balance
B) Reconciling control accounts with the ledger accounts
C) Matching purchase invoices with Goods Received Notes
D) Preparing a bank reconciliation

3. Which one of the following is unlikely to be identified by the ratio analysis of a company's financial statements?

A) Excessive debt
B) Effective use of assets
C) Poor working capital management
D) Significant capital commitments

4. At 1 June 20X9 XY has opening inventory of 80 units at a cost of $7.60 each XY purchases the following units during the month of June:

During June 20X9, XY sold 250 units at a price of $15.00 each XY uses the first in. first out (FIFO) method of inventory valuation What is the value of XYs closing inventory at 30 June 20X9? Give your answer to the nearest $.

5. UVW is preparing its manufacturing account for the year ended 30 June 20X7 The following information is available:

What is UVWs prime cost for year ended 30 June 20X7?

A) $352,000
B) $344,000
C) $397,000
D) $389,000

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