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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 May. 17, 2026 (see below)
AA manufactures computers. These are sold to BB at $100 a computer plus a 5% sales tax. BB subsequently sells the computers to CC for $200 a computer plus a 5% sales tax. C sells the computers to customers at $300 a computer plus a 5% sales tax.
The total tax received by the tax authority is $30.
Which type of tax is described above?
WX is considering an investment in ST.
At 31 December 20X2 ST had the following balances in its statement of financial position:
Which of the following would cause ST to become an associate investment of WX?
From the list below identify the item that appears in the statement of financial position.
MN recently took out a 5 year term loan to buy raw materials to take advantage of a supplier's bulk discount that had been offered to them.
What approach to financing working capital has MN undertaken?
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?
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