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CIMAPRA19-F02-1 Exam - Topic 1 Question 64 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam
Question #: 64
Topic #: 1
[All CIMAPRA19-F02-1 Questions]

Ratios calculated from thefinancial statements of ST Group for the years ended 31 August 20X7 and 20X6 are as follows:

Which of the followingwould have contributed to the movements in these ratios?

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Suggested Answer: B

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Alton
4 months ago
Fair value gains can really boost those ratios!
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Reta
4 months ago
Adjusting vehicle life for depreciation? Seems a bit fishy.
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Yoko
4 months ago
Increased sales from a bigger customer base sounds promising!
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Isabella
4 months ago
Definitely a factor, but how small was the profit?
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Geraldo
4 months ago
ST Group acquired an associate in 20X7.
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Truman
5 months ago
The fair value adjustment sounds familiar, but I can't quite remember how it directly affects the profit or loss ratios. I feel like it could be significant, though.
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Kristian
5 months ago
I recall a practice question about depreciation changes affecting financial ratios, but I’m uncertain if increasing the useful life would have a major impact on the overall financial picture.
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Tequila
5 months ago
I think extending the customer base and increasing sales volume would definitely improve the ratios, especially profitability ones. It seems like a strong option.
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Rosendo
5 months ago
I remember we discussed how acquiring an associate could impact profit margins, but I'm not sure how significant that small profit would be on the overall ratios.
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Kaitlyn
5 months ago
The key here is to focus on the specific entities mentioned in the question. I think the best approach is to carefully read through the options and select the three that are correct.
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Rosina
5 months ago
I think the answer is B. The tag in the AndroidManifest.xml file is where you set the theme for the entire app.
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Elliott
5 months ago
I think the key here is to focus on activities that help develop the team, so I'm leaning towards A - training and establishing ground rules.
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Trina
5 months ago
This looks like a straightforward question about the URL to use in the requests.post() method. I'll need to carefully review the information provided in the exhibit and the answer choices to determine the correct URL.
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Mabel
5 months ago
I remember practicing a similar question, and I ended up choosing PUT /people. I hope that's right!
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Kayleigh
5 months ago
I feel like I read something about it assuming densities, so maybe that's the right answer? But I really can't remember clearly.
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Mitsue
9 months ago
Option E: ST Group secretly started mining Bitcoin on their office computers. Boom, instant profits!
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Alexis
8 months ago
D) The fair value of an investment acquired in 20X7 and classified as fair value through profit or loss has increased in value by the year end.
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Carli
8 months ago
C) During 20X7 ST Group increased the useful life of its vehicles to five years from four and adjusted the depreciation charge accordingly.
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Ciara
9 months ago
B) ST Group extended its customer base which resulted in an increase in the volume of sales during 20X7.
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Kati
9 months ago
A) During 20X7 ST Group acquired an associate which made a relatively small profit for the year.
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Tawanna
9 months ago
Hmm, I'm torn between Options B and C. Expanding the customer base or reducing the depreciation expense - either one could do the trick!
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Vallie
10 months ago
I'm going with Option D. An increase in the fair value of an investment would boost the profits and make the ratios look better.
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Alana
8 months ago
It makes sense, the fair value adjustment would have a significant effect on the financial statements.
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Valentin
8 months ago
I agree, an increase in the fair value of an investment can definitely impact the ratios positively.
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Christoper
9 months ago
Option D seems like the most likely reason for the movements in the ratios.
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Brinda
10 months ago
I think Option B is the correct answer. Increasing the customer base and sales volume would definitely improve the ratios.
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Fabiola
9 months ago
It makes sense that expanding the customer base would contribute to the movements in the ratios.
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Pamella
9 months ago
I agree, increasing the customer base can have a positive impact on the ratios.
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Eric
9 months ago
Option B is a good choice. More sales usually means better ratios.
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Gabriele
10 months ago
But what about the fair value of the investment increasing? Wouldn't that also affect the ratios?
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Flo
10 months ago
Option C is the correct answer. Extending the useful life of vehicles would reduce the depreciation charge, leading to higher profits and better ratios.
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Mirta
10 months ago
That makes sense. It's important to consider how changes in depreciation methods can impact financial ratios.
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Fabiola
10 months ago
Option C is the correct answer. Extending the useful life of vehicles would reduce the depreciation charge, leading to higher profits and better ratios.
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Rossana
11 months ago
I agree with you, Charlette. More sales would definitely impact the ratios.
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Charlette
11 months ago
I think the increase in sales volume would have contributed to the movements in the ratios.
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