Latest PDF of CIMAPRA19-F01-1-ENG: F1

F1 - Financial Reporting Practice Test

CIMAPRA19-F01-1-ENG Exam Format | Course Contents | Course Outline | Exam Syllabus | Exam Objectives

100% Money Back Pass Guarantee

CIMAPRA19-F01-1-ENG PDF Sample Questions

CIMAPRA19-F01-1-ENG Sample Questions

CIMAPRA19-F01-1-ENG Dumps
CIMAPRA19-F01-1-ENG Braindumps
CIMAPRA19-F01-1-ENG Real Questions
CIMAPRA19-F01-1-ENG Practice Test
CIMAPRA19-F01-1-ENG Actual Questions
CIMA
CIMAPRA19-F01-1-ENG
F1 - Financial Reporting
https://killexams.com/pass4sure/exam-detail/CIMAPRA19-F01-1-ENG
Question: 66
Which THREE of the following would be included in a cash budget?
A . Interest payments
B . Depreciation on machinery
C . Salaries paid to staff
D . Impairment of goodwill
E . Profit on disposal of motor vehicle
F . Dividends received from associate
Answer: A,C,F
Question: 67
The tax rules in a country state that all tax returns must be filed by 31 March each year and that any outstanding tax
balance must be paid by 14 April each year. An entity filed its tax return on 10 April 20X2 and paid the outstanding
tax on 20 April 20X2.
Which TWO of the following powers is the tax authority likely to have in respect of these actions by the entity?
A . Charge a fixed penalty for late submission of the tax return.
B . Charge interest for non-payment of the outstanding tax balance between 14 April 20X2 and 20 April 20X2.
C . Charge interest for non-payment of the outstanding tax balance between 31 March 20X2 and 20 April 20X2.
D . Charge interest for non-payment of the outstanding tax balance between 10 April 20X2 and 20 April 20X2.
E . Seize the assets of the entity.
Answer: A,B
Question: 68
CORRECT TEXT
Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:
FG acquired 90% of IJ�s equity shares for $358,000 on 1 July 20X5 when IJ�s retained earnings were $98,000.
FG acquired 100% of KL�s equity shares for $360,000 on 1 January 20X5 when KL�s retained earnings were
$155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value
of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31
December 20X5.
Calculate the total goodwill to be included in FG�s consolidated statement of financial position as at 31 December
20X5.
Give your answer to the nearest whole $.
Answer: $144800
Question: 69
Which THREE of the following matters should an entity consider when determining the credit terms granted to a
customer?
A . Typical credit terms operating within the industry
B . Risk of non-payment
C . Selling price of the goods being sold to the customer
D . Bargaining power of the customer
E . Number of suppliers
F . Discount offered by suppliers for early payment
Answer: A,B,D
Question: 70
CORRECT TEXT
Statements of financial position for FG, IJ and KL at 31 December 20X5 include the following balances:
FG acquired 90% of IJ�s equity shares for $358,000 on 1 July 20X5 when IJ�s retained earnings were $98,000.
FG acquired 100% of KL�s equity shares for $360,000 on 1 January 20X5 when KL�s retained earnings were
$155,000.
FG used the proportion of net assets method to value non-controlling interests at acquisition.
KL sold a piece of land to FG for $130,000 on 1 September 20X5. At the date of transfer the land had a carrying value
of $50,000.
The management of FG expect KL to make profits in the future and no impairment ot its goodwill was proposed at 31
December 20X5.
Calculate the value of property, plant and equipment to be recognized in FG�s consolidated statement of financial
position at 31 December 20X5.
Give your answer to the nearest whole $.
Answer: $1180000
Question: 71
CORRECT TEXT
GH�s tax liability at 30 June 20X3 in respect of the tax charge on the profits for the year ended 30 June 20X3 is
$876,000.
There was an over provision of $105,000 that related to the tax charge on the profits for the year ending 30 June 20X2.
What amount should be shown in GH�s statement of profit or loss for the year ending 30 June 20X3?
Give your answer to the nearest $.
Answer: $771000
Question: 72
The following information is extracted from the statement of financial position for ZZ at 31 March 20X3:
Included within cost of sales in the statement of profit or loss for the year ended 31 March 20X3 is $20 million relating
to the loss on the sale of plant and equipment which had cost $100 million in June 20X1.
Depreciation is charged on all plant and equipment at 25% on a straight line basis with a full year�s depreciation
charged in the year of acquisition and none in the year of sale.
The revaluation reserve relates to the revaluation of ZZ�s property.
The total depreciation charge for property, plant and equipment in ZZ�s statement of profit of loss for the year ended
31 March 20X3 is $80 million.
The corporate income tax expense in ZZ�s statement of profit or loss for year ended 31 March 20X3 is $28 million.
ZZ is preparing its statement of cash flows for the year ended 31 March 20X3.
What figure should be included within cash flows from investing activities for the proceeds of sale of plant and
equipment?
A . $55 million
B . $95 million
C . $80 million
D . $120 million
Answer: A
Question: 73
DEF is considering introducing a Pay-As-You-Earn (PAYE) system but unsure of the advantages of using it.
Which of the following statements are advantages from the employees perspective of an entity using a PAYE system
for collecting taxes from employees? Select ALL that apply.
A . The employee will be able to deal with tax authority directly to make payments.
B . The employee will avoid being charged penalties for paying late.
C . The employee will calculate their own tax payment.
D . The employee does not have to complete a self assessment tax return.
E . The employee does not have to budget for their tax payments because the tax is deducted at source.
Answer: B,D,E
Question: 74
The International Accounting Standards Board�s "The Conceptual Framework for Financial Reporting" (known as The
Conceptual Framework) states that "faithful representation" is a fundamental qualitative characteristic.
In accordance with the Conceptual Framework which of the following is NOT part of faithful representation?
A . Complete
B . Neutral
C . Free from error
D . Comparable
Answer: D
Question: 75
Which of the following is a characteristic of a defined contribution post-employment benefit scheme?
A . The amount of the post-employment benefits paid to former employees depends on how well the scheme�s
investments have performed.
B . The employer would make additional contributions into the scheme if the actuary predicted a shortfall in the funds
available to pay post-employment benefits.
C . The amount of the post-employment benefits paid to former employees is determined at the date of their retirement
using a predefined formula.
D . The employer may take a contributions holiday and stop paying contributions for a period, if the scheme�s assets
appear to be more than are required to meet the scheme�s obligations.
Answer: A
Question: 76
The following data has been extracted from GH�s accounting records:
What is GH�s average inventory days for the year ended 31 March 20X3?
A . 39 days
B . 43 days
C . 25 days
D . 28 days
Answer: A
Question: 77
CORRECT TEXT
KL has just completed their inventory count and has ascertained that the cost value of the
inventory is $460,000; this was made up of 10,000 units of component part FF.
A week before the year end the FF components were moved to a temporary warehouse.
Two weeks later they were inspected and found to have been damaged by the damp conditions in the temporary
warehouse.
Of the 10,000 units 2,500 of them were damaged. After remedial work of $5.00 per unit KL anticipates they will be
able to sell the damaged parts for $32.00 per unit.
What is the value for closing inventory to be included in the financial statements of KL?
Give your answer to the nearest $.
Answer: $412500

Killexams VCE Exam Simulator 3.0.9

Download Killexams-Exam-Simulator-3.0.9.rar

Killexams has introduced Online Test Engine (OTE) that supports iPhone, iPad, Android, Windows and Mac. CIMAPRA19-F01-1-ENG Online Testing system will helps you to study and practice using any device. Our OTE provide all features to help you memorize and practice test questions and answers while you are travelling or visiting somewhere. It is best to Practice CIMAPRA19-F01-1-ENG Exam Questions so that you can answer all the questions asked in test center. Our Test Engine uses Questions and Answers from Actual F1 - Financial Reporting exam.

Killexams Online Test Engine Test Screen

Killexams Online Test Engine Progress Chart

Killexams Online Test Engine Test History Graph

Killexams Online Test Engine Performance History

Killexams Online Test Engine Result Details

Online Test Engine maintains performance records, performance graphs, explanations and references (if provided). Automated test preparation makes much easy to cover complete pool of questions in fastest way possible. CIMAPRA19-F01-1-ENG Test Engine is updated on daily basis.

Our CIMAPRA19-F01-1-ENG Study Guides are ultimately necessary to pass CIMAPRA19-F01-1-ENG exam

We offer valid and up-to-date CIMAPRA19-F01-1-ENG exams, including the most particular and newest CIMAPRA19-F01-1-ENG Latest Questions that almost covers all CIMAPRA19-F01-1-ENG exam points. With the data collection of our CIMAPRA19-F01-1-ENG Latest Topics, you do not need to waste your time reading reference books and consuming 10-20 hours to prepare for our CIMAPRA19-F01-1-ENG TestPrep and answers.

Latest 2025 Updated CIMAPRA19-F01-1-ENG Real Exam Questions

There are many providers of PDF Download on the internet, but most of them sell outdated dumps and content. To find a dependable and reputable CIMAPRA19-F01-1-ENG Exam Questions provider, you can either search on your own or save time and trust killexams.com. However, keep in mind that your research should not end up wasting your time and money. We suggest going directly to killexams.com and downloading 100% free CIMAPRA19-F01-1-ENG Cram Guide to evaluate the sample questions. If you are satisfied, register and get a 3-month account to download the latest and valid CIMAPRA19-F01-1-ENG Exam Cram with actual exam questions and answers. Don't miss out on the great discount coupons and promotions. You should also get the CIMAPRA19-F01-1-ENG VCE exam simulator for practice. You can copy CIMAPRA19-F01-1-ENG Latest Topics PDF to any smartphone or PC to read and memorize the real CIMAPRA19-F01-1-ENG questions while you are away from home, on vacation, or traveling. This will save you time and give you more time to study CIMAPRA19-F01-1-ENG questions. Practice CIMAPRA19-F01-1-ENG Latest Topics with the VCE exam simulator repeatedly until you score 100%. When you feel confident, go straight to the test center for the real CIMAPRA19-F01-1-ENG exam. If you are waiting for the latest and 2025-updated exam dumps to pass the CIMA CIMAPRA19-F01-1-ENG exam and get a highly paid job, just download the newest actual CIMAPRA19-F01-1-ENG questions for 2025 by registering at killexams.com with special discount coupons. Several specialists are working to collect real CIMAPRA19-F01-1-ENG exam questions at killexams.com. You will get F1 - Financial Reporting exam questions to make sure you pass the CIMAPRA19-F01-1-ENG exam. You will be able to download updated CIMAPRA19-F01-1-ENG exam questions every time with a 100% refund guarantee. Some companies offer CIMAPRA19-F01-1-ENG Exam Questions, but the major issue in this case is the legitimacy and the latest 2025-updated CIMAPRA19-F01-1-ENG Exam Cram. Think again before relying on free dumps provided on the internet.

Killexams Review | Reputation | Testimonials | Customer Feedback

I have never come across better exam education than what killexams.com offers for the CIMAPRA19-F01-1-ENG exam. I passed the exam without any stress, problems, or frustrations, as I knew everything I needed to comprehend from killexams.com's CIMAPRA19-F01-1-ENG Questions set. The questions are valid, and their cashback guarantee works, too. They make it easy to pass, and I will use them for my next certification test.
Martin Hoax [2025-4-27]

I owe my success in the CIMAPRA19-F01-1-ENG exam to the fantastic assistance provided by killexams.com. Their exam material was spot on and proved to be an excellent resource for me to prepare for the exam. I am thrilled to have passed the exam with a score of 90%, and I wanted to share my experience on their website. Thank you, killexams.com, for providing me with the support I needed to succeed.
Richard [2025-5-27]

I am very proud to have answered all the questions in my CIMAPRA19-F01-1-ENG exam. I owe this accomplishment to the question & answer materials provided by killexams.com. The material covered all the related questions to each topic and supplied the answers in a concise and precise manner. The contents were convenient, and memorizing the material was a breeze. I was fortunate enough to get the majority of the questions from the guide, and I passed the exam satisfactorily. Kudos to killexams.com!
Richard [2025-5-11]

More CIMAPRA19-F01-1-ENG testimonials...

CIMAPRA19-F01-1-ENG Exam

User: Talya*****

It was in those moments of failure that we could not forget, but now we know that there may have been reasons for those little things we were not supposed to understand. Thanks to Killexams.com, I passed my CIMAPRA19-F01-1-ENG exam with ease. Online testing was not a terrible experience, and it was much better than sulking at home with my books.

User: Ahmad*****

After failing the F1 - FINANCIAL REPORTING exam for the first time, I was at my wits end and knew that I was on my own. However, after searching the internet for study materials, I discovered Killexams.com, which had the most affordable prices. I took a chance and purchased the material, and it was the best decision I ever made. I passed the exam with a 98%, and almost every question on the actual exam was covered in the sample questions provided by Killexams.com.

User: Júlia*****

From the very beginning, I have struggled with self-doubt. However, I realized that I needed to undergo a change in my approach to the cimapra19-f01-1-eng exam, which will likely lead to my success. I am confident in my abilities, and I answered almost all questions in just 75 minutes with the help of Killexams.com practice tests. While no one person can change the world, they can still make their mark on it, and I hope to do so.

User: Ella*****

It is difficult to find test material that covers all the necessary skills required to take the cimapra19-f01-1-eng exam. However, I was fortunate enough to use the killexams.com material, which had all the required information and capabilities. The cimapra19-f01-1-eng practice tests were also very useful and provided comprehensive topics in a seamless manner, making it easy for me to practice and analyze every problem. I highly recommend this material to my friends.

User: Diego*****

I easily comprehended the challenging topics like Delivery Competence and Content Expertise from Killexams.com, and I scored 90% marks. All credit goes to Killexams.com. I was searching for a reference guide that helped me prepare for the CIMAPRA19-F01-1-ENG exam. My busy schedule only allowed me an extra time of two hours somehow. By booking and paying for the Killexams.com Questions/Answers and exam simulator, I received them at my doorstep within one week and began my preparation.

CIMAPRA19-F01-1-ENG Exam

Question: There is a long list of exams, how can I search my exam?
Answer: There are two ways. 1st and easiest is to go to the search screen and enter your exam code or number, if you do not have an exam number, you can write the exam name or part of the name and you will see all the exams with the same name and you can choose from it. For example, you want to choose the TEAS Nursing school test, you can just write TEAS or nursing in the search to see all the possible exams with nursing schools. The second way is to go to the vendor by click on the products->Certification Paths and choose the vendor, like Admission Tests. You will see all the exams in the Admission Test section. You can easily choose your required exam.

Question: I am your returing customer, what discount I will get?
Answer: We deal with our returning customers with special discounts. Contact support or sales via live chat or support email address and provide a reference of your previous purchase and you will get a special discount coupon for your next purchase.

Question: What will I receive if I register for preparation pack?
Answer: You will receive killexams full version of CIMAPRA19-F01-1-ENG braindump PDF and VCE Exam Simulator in your download section. You will be able to download updated documents during the validity of your account. These CIMAPRA19-F01-1-ENG exam questions are taken from actual exam sources, that's why these CIMAPRA19-F01-1-ENG exam questions are sufficient to read and pass the exam.

Question: I receive the message that my exam simulator is updating, how long it takes?
Answer: It has been done immediately, but sometimes it can take up to 2 to 6 hours. It depends on server load. You should be patient, it is to your benefit that the server checks for the latest exam dump before it is set up in your account for download.

Question: CIMAPRA19-F01-1-ENG exam questions are changed, where am I able to locate new questions and answers?
Answer: Killexams keep on checking update and change/update the CIMAPRA19-F01-1-ENG exam questions and answers accordingly. You will receive an update notification to re-download the CIMAPRA19-F01-1-ENG exam files. You can then login to your MyAccount and download the exam files accordingly.

References

Frequently Asked Questions about Killexams Practice Tests

I have two accounts with exams, can I place them in one account?
Yes, you should write your usernames to support and ask to put all your exam files in one account so that you can access them easily. Our team will put all your exams into one account.

I receive the message that my exam simulator is updating, how long it takes?
It has been done immediately, but sometimes it can take up to 2 to 6 hours. It depends on server load. You should be patient, it is to your benefit that the server checks for the latest exam dump before it is set up in your account for download.

Can I find the Latest practice questions Questions & Answers of CIMAPRA19-F01-1-ENG exam?
Yes. You can find the latest CIMAPRA19-F01-1-ENG exam practice questions from killexams.com with a VCE exam simulator for practice. You can memorize and practice these questions and answers with the VCE exam simulator. It will train you enough to get good marks in the exam.

Is Killexams.com Legit?

Of course, Killexams is practically legit together with fully dependable. There are several features that makes killexams.com real and reliable. It provides up to par and totally valid exam dumps formulated with real exams questions and answers. Price is minimal as compared to most of the services online. The questions and answers are updated on standard basis through most recent brain dumps. Killexams account setup and products delivery is incredibly fast. Data downloading is normally unlimited and extremely fast. Assist is available via Livechat and Contact. These are the characteristics that makes killexams.com a robust website that come with exam dumps with real exams questions.

Other Sources

Which is the best testprep site of 2025?

There are several Questions and Answers provider in the market claiming that they provide Real Exam Questions, Braindumps, Practice Tests, Study Guides, cheat sheet and many other names, but most of them are re-sellers that do not update their contents frequently. Killexams.com is best website of Year 2025 that understands the issue candidates face when they spend their time studying obsolete contents taken from free pdf download sites or reseller sites. That is why killexams update Exam Questions and Answers with the same frequency as they are updated in Real Test. Testprep provided by killexams.com are Reliable, Up-to-date and validated by Certified Professionals. They maintain Question Bank of valid Questions that is kept up-to-date by checking update on daily basis.

If you want to Pass your Exam Fast with improvement in your knowledge about latest course contents and topics, We recommend to Download PDF Exam Questions from killexams.com and get ready for actual exam. When you feel that you should register for Premium Version, Just choose visit killexams.com and register, you will receive your Username/Password in your Email within 5 to 10 minutes. All the future updates and changes in Questions and Answers will be provided in your Download Account. You can download Premium Exam questions files as many times as you want, There is no limit.

Killexams.com has provided VCE Practice Test Software to Practice your Exam by Taking Test Frequently. It asks the Real Exam Questions and Marks Your Progress. You can take test as many times as you want. There is no limit. It will make your test prep very fast and effective. When you start getting 100% Marks with complete Pool of Questions, you will be ready to take Actual Test. Go register for Test in Test Center and Enjoy your Success.

100% Money Back Pass Guarantee

Back to List

Social Profiles

F1 - Financial Reporting Practice Test

CIMAPRA19-F01-1-ENG Exam Format | Course Contents | Course Outline | Exam Syllabus | Exam Objectives

100% Money Back Pass Guarantee

CIMAPRA19-F01-1-ENG PDF Sample Questions

CIMAPRA19-F01-1-ENG Sample Questions

Killexams VCE Exam Simulator 3.0.9

Our CIMAPRA19-F01-1-ENG Study Guides are ultimately necessary to pass CIMAPRA19-F01-1-ENG exam

Latest 2025 Updated CIMAPRA19-F01-1-ENG Real Exam Questions

Tags

Killexams Review | Reputation | Testimonials | Customer Feedback

CIMAPRA19-F01-1-ENG Exam

CIMAPRA19-F01-1-ENG Exam

References

Frequently Asked Questions about Killexams Practice Tests

Is Killexams.com Legit?

Other Sources

Which is the best testprep site of 2025?

Important Links for best testprep material

100% Money Back Pass Guarantee

Social Profiles