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CIMAPRA17-BA3-1 Exam - Topic 2 Question 119 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam
Question #: 119
Topic #: 2
[All CIMAPRA17-BA3-1 Questions]

Company H receives a 10% discount on its order from supplier GD. Which ONE of the following does the discounted amount count as for Company H?

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Suggested Answer: A

by Frederic at Nov 23, 2025, 07:36 PM

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Luisa
9 hours ago
Totally agree with you, Dacia!
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Lisha
6 days ago
Wait, how can a discount be considered profit?
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Dacia
11 days ago
I think it counts as income!
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Wayne
16 days ago
It's definitely not revenue.
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Nadine
21 days ago
Haha, I bet the person who wrote this question is an accountant with a twisted sense of humor.
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Melina
26 days ago
Capital? That doesn't make any sense. The discount is just a temporary reduction in expenses.
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Lenny
1 month ago
Profit? No way, the discount is just a reduction in the cost, not an increase in earnings.
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Brock
1 month ago
Capital seems off to me; I think it has to do with either revenue or profit, but I need to double-check my notes.
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Marge
1 month ago
I feel like this could be classified under income, but I can't recall the exact definitions we went over in class.
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Kristin
2 months ago
I remember a practice question where discounts were treated as reductions in expenses, so maybe it relates to profit?
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Vilma
2 months ago
I think the discount might be considered as revenue since it reduces the cost of goods sold, but I'm not entirely sure.
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Glennis
2 months ago
Ah, I see what they're getting at here. The discounted amount is not revenue, income, or capital - it's a reduction in the cost of the purchase, so it would be reflected in the company's profit. I feel confident I can tackle this type of question.
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Arlene
2 months ago
The discounted amount is definitely not revenue. That's just common sense.
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Valentine
2 months ago
This is a tricky one. I'm not 100% sure, but I think the discounted amount would be considered a reduction in the cost of goods sold, which would impact the company's profit. I'll double-check my understanding before answering.
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Luis
2 months ago
I've got a good handle on this type of question. The discounted amount would be considered a reduction in the cost of the order, so it would count as a decrease in expenses rather than any of the other options provided.
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Donte
3 months ago
I think it's income, since the discount reduces the amount the company has to pay.
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Herman
3 months ago
Okay, I'm a bit confused on this one. Is the discounted amount considered revenue, profit, income, or capital? I'll need to review my notes to make sure I understand the differences between those concepts.
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Kiley
3 months ago
Hmm, this seems like a straightforward accounting question. I'll need to think through the definitions of each of those terms to determine which one best fits the discounted amount.
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Kimbery
3 months ago
But isn't it more about profit?
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