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CIMA Advanced Financial Reporting Sample Questions:

1. The consolidated statement of profit or loss for VW for the year ended 30 September 20X7 includes the following:
What is VW's interest cover for the year ended 30 September 20X7?

A) 4.5
B) 3.3
C) 5.1
D) 4.1

2. Mr D, a CIMA qualified accountant, is working on the preparation of a long term profit forecast required by the local stock market prior to a new share issue of equity shares. At the most recent board meeting the directors requested that the forecast be inflated. In Mr D's view this would grossly overestimate the forecast profit. The board intends to publish the revised inflated forecast.
Which THREE of the following are the ethical options available to Mr D in this situation?

A) Discuss the situation with his line manager.
B) Adjust the figures in line with the board's request as this is a forecast and not the financial statements.
C) Delegate the work to a subordinate.
D) Consider resignation of his post as accountant.
E) Consider reporting the situation to the appropriate authorities.
F) Submit the original forecast without the board's approval.

3. Which of the following best describes the goal of WACC as a measure?

A) To work out the average return that is required by the company on its investments in order to satisfy all shareholders.
B) To work out the minimum return that is required by the company on its investments in order to satisfy all shareholders and debt holders.
C) To work out the average return that is required by the company on its investments in order to satisfy all debt holders.
D) To work out the average return that is required by the company on its investments in order to satisfy all shareholders and debt holders.

4. JK is seeking to raise finance for a project and the directors would prefer to take out a fixed rate bank loan repayable over the next 5 years. The project will increase the profit of JK even after taking into account the additional interest costs.
Which of the following statements about the use of a bank loan in this situation is true?

A) In the long term servicing a bank loan is more expensive than servicing equity shares due to the higher risk for the lender.
B) A bank loan has high issue costs compared to an issue of equity shares because it takes longer to arrange.
C) The interest on a bank loan is deducted from profit before dividends can be declared to equity shareholders each year.
D) Because the assets of a business belong to the equity shareholders, a bank loan should NOT be secured on the assets of the business.

5. Company A are approached by a wealthy and internationally famous investor shortly before the launch date of their IPO. He tells them that the company do not need to incur all of the cost and risk of an IPO, as he will give them S55 million for 65% equity in the company.
Which of the following statements are also true of the offer? Select ALL that apply.

A) The offer may ultimately require the majority stakeholder to sell his shares in the company
B) The investor will probably want to manage the company
C) The investor will want a long term commitment in the company
D) This offer is from an angel investor

Solutions: