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CIMA Advanced Financial Reporting Sample Questions:

1. 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) A bank loan has high issue costs compared to an issue of equity shares because it takes longer to arrange.
B) In the long term servicing a bank loan is more expensive than servicing equity shares due to the higher risk for the lender.
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.

2. Which THREE of the following would typically indicate a finance lease?

A) The lessor is responsible for the annual maintenance of the asset.
B) A leased asset has been specifically modified for the lessee's use.
C) The lease contract for an asset includes an upgrade to the asset every two years.
D) The lessee has the option to buy the asset at the end of the lease for $1.
E) An asset with a useful life of ten years is being leased for ten years.

3. Following the impairment review of the investment in BC, what would be the carrying value of this associate in KL's consolidated statement of financial position at 31 December 20X9?

A) $1,800,000
B) $1,240,000
C) $1,050,000
D) $1,960,000

4. Information from the financial statements of RST for the year ended 30 April 20X9 is as follows:

At 30 April 20X9 the ordinary shares are trading at $4.75.
What is the price earnings (P/E) ratio for RST at 30 April 20X9?

A) 7.92
B) 10.56
C) 15.83
D) 9.31

5. CD has 200,000 equity shares with a current market value of $2.50 each. The annual dividend of $0.50 a share is about to be paid.
CD also has redeemable debt with a nominal value of $100,000.
This is currently trading at $90 for each $100 of nominal value.
The cost of equity is 20% and the post tax cost of debt is 6%.
What is CD's weighted average cost of capital?
Give your answer in % to one decimal place. ? %

Solutions: