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CIMA Financial Reporting Sample Questions:

1. Entity RH has an recognised a taxable profit of $1.Smillion for 20X1'. In Entity RH's resident country.
Country M, depreciation charges and entertaining expenses are disallowed expenses. Below is some information on Entitry RH's outgoings for the period:
Depreciation charged on PPE: $450,000
Political donations: $155,000
Staff parties: $3,200
Cost of updating assets: $10,000
Other expenses: $83,500
In Country M, there is a standard corporation tax of 12% charged on all corporation profits. What is Entity RH's total tax liability for this period?

A) $252,984
B) $125,616
C) $254,184
D) $234,384

2. Country X charges corporate income tax at the rate of 20% on all income irrespective of whether it is paid out as a dividend. Country Y charges corporate income tax at the rate of 25% on all income.
An entity, AA, which is resident in Country X pays a dividend of $100,000 to another entity, BB, which is resident in Country Y.
Countries X and Y have a double taxation treaty which adopts the exemption method in respect of this type of transaction.
What is BB's liability to tax in Country Y in respect of the dividend income received?

A) Tax will be payable at 25%.
B) Tax will be payable at 25% less a credit given for the 20% already paid by AA in Country X.
C) Tax will be payable at 20%.
D) No tax will be payable.

3. Why are excise duties an attractive method of raising tax for governments?
Select TWO that apply.

A) Popular form of tax for the tax payer as it can be reclaimed.
B) Ensures that the tax levied on all taxpayers is the same irrespective of their spending habits.
C) Encourages consumption of products such as alcohol.
D) High yields from the tax.
E) Low cost of collection compared to other forms of taxation.

4. Which of the following is NOT a source of short-term finance?

A) Debt factoring
B) Increase in trade payables
C) Increase in trade receivables
D) Increase in a bank overdraft

5.

Solutions: