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CIMAPRA19-F01-1 Exam Questions
- Topic 1: Explain specific financial reporting standards/ Managing cash and working capital
- Topic 2: Idendtify regulators and describe their role/ Explain and calculate operating and cash cycles
- Topic 3: Apply different techniques used to manage working capital/ Regulatory environment of financial reporting
- Topic 4: Distinguish between the types and sources of short-term finance/ Apply corporate governance principales to financial reporting
- Topic 5: Apply financial reporting standards to prepare basic financial statements/ End of topic revision and question practice
- Topic 6: Indentify the main elements of financial statements/ Revise and practice questions under exam conditions
Free CIMA CIMAPRA19-F01-1 Exam Actual Questions
Note: Premium Questions for CIMAPRA19-F01-1 were last updated On Apr. 27, 2025 (see below)
What does the exemption method of giving double taxation relief mean?
Which of the following is a characteristic of a defined contribution post-employment benefit scheme?
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 cash outflow figure should be included within cash flows from investing activities for the purchase of property, plant and equipment?
From the list below identify the item that appears in the statement of financial position.
An entity has an inventory holding period of 52 days.
This means that the inventory:
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