최신 CIMA Certificate BA3 무료샘플문제:
1. A purchase of fixed assets was debited to the purchases account.
This resulted in:
A) An understatement of profit and an overstatement of fixed assets
B) An understatement of profit and an understatement of fixed assets
C) An overstatement of profit and an understatement of fixed assets
D) An overstatement of profit and an overstatement of fixed assets
2. An invoice for stationery has been debited and credited to the correct accounts but has been duplicated.
This would result in:
A) An overstatement of profit and an understatement of current liabilities
B) An understatement of profit and an understatement of current liabilities
C) An understatement of profit and an overstatement of current liabilities
D) An overstatement of profit and an overstatement of current liabilities
3. In a manufacturing company, prime costs is the total of
A) Purchases of raw materials + direct wages + direct expenses + production overheads
B) Purchases of raw materials - opening inventories of raw materials + closing inventories of raw materials
+ direct wages + direct expenses
C) Purchases of raw materials + opening inventories of raw materials - closing inventories of raw materials
+ direct wages + direct expenses
D) Purchases of raw materials + opening inventories of raw materials - closing inventories of raw materials
+ direct wages + direct expenses + production overheads
4. The reducing balance method of depreciating fixed assets is more appropriate than the straight line method when:
A) The asset is expected to decrease in value more in later years than in the early years of its life
B) The expected life of the asset is short
C) The asset is expected to decrease in value less in later years than in the early years of its life
D) The asset is expected to decrease in value by a fixed percentage of cost each year
5. It underpins all accounting standards and provides the platform from which all future standards will be developed.
Which ONE of the following is described above?
A) The European Union
B) The International Financial Reporting Interpretation Committee
C) The Companies Act
D) The Framework
질문과 대답:
| 질문 # 1 정답: B | 질문 # 2 정답: C | 질문 # 3 정답: C | 질문 # 4 정답: C | 질문 # 5 정답: D |
1223 개 고객 리뷰
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