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F1 Exam Dumps : Financial Reporting

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Financial Reporting Questions and Answers

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Question 1

In which of the following concepts is profit an increase in the nominal value of capital over a period?

Options:

A.

Inflationary capital maintenance

B.

financial capital maintenance

C.

Operating capital maintenance

D.

Physical capital maintenance

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Question 2

A conservative policy for financing working capital is one where short-term finance is used to fund:

Options:

A.

All of the fluctuating current assets and part of the permanent current assets.

B.

Part of the fluctuating current assets, but no part of the permanent current assets.

C.

All of the fluctuating current assets, but no part of the permanent current assets.

D.

Part of the fluctuating current assets and part of the permanent current assets.

Question 3

Country A permits the following deductions in an entity's annual corporate income tax return in relation to entertaining expenses and gifts;

1 Employee entertaining up to a value of $150 a head

2 Entertaining of overseas customers.

3 Individual gifts not to exceed $10 in value

Which THREE of the following actions would be regarded as tax evasion?

Options:

A.

Delay the next entertainment event for staff until the next financial year so that the $150 limit is not breached.

B.

Inflate the number of employees that are recorded as being entertained so that the overall employee entertainment bill falls below $150 a head.

C.

Split any gifts made so that any gift does not exceed $10 on an individual basis.

D.

Ensure that employees reimburse their employers for any entertaining incurred which exceeds the $150 a head limit

E.

Record customers who do not meet the overseas criteria as overseas customers.

F.

Deduct all entertaining expenses without any analysis of what the entertaining relates to.

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