CIMA Certificate BA3

TestPDF 的 CIMA BA3題庫是由頂級IT專家團隊以最高技術水平整理製作的，確保了試題的準確性和專業性。這些IT團隊成員都是來自指定認證專家、培訓師和 CIMA 相關工作從業者，他們對 BA3考試內容和 CIMA Certificate 認證要求的資歷瞭如指掌，這樣可以確保 BA3題庫的高質量。

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購買後，立即下載 BA3 題库 (Fundamentals of Financial Accounting): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

1、不需要大量的時間金錢，僅需20-30個小時，自學成才，輕鬆通過CIMA BA3考試。
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3、根據CIMA BA3的考試科目不斷的變化，採取不斷的更新，會提供最新的考試內容。
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7、CIMA BA3認證是個證明自已潛力的認證，通過認證了的往往比沒有通過認證的同行工資高很多。

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CIMA BA3 考試大綱主題:

最新的 CIMA Certificate BA3 免費考試真題：

問題 #1
Which of the following are possible reason for a credit balance on the sales ledger account of a customer?
(a) A contra entry between the sales ledger and the purchase ledger has been carried out for an amount in excess of the sales ledger balance (b) A customer has returned goods subsequent to making payment for them (c) A credit note has been issued in error (d) A bad debt written off has subsequently been paid

A. (a) and (c) only
B. All of the above - (a), (b), (c) and (d)
C. (a) and (b) only
D. (b), (c) and (d) only

問題 #2
Which one of the following is an example of where the accrual or matching convention should be applied?

A. A company's machinery which is very specialized and would only have a small resale value if the company goes into liquidation.
B. A customer who is in financial difficulty and owes the company $8,000.
C. Non-current assets originally costing $40,000, which if purchased today would cost $45,000.
D. Gas consumed last quarter and paid for this quarter.

問題 #3
Refer to the exhibit.

A company has the following equity balances at the beginning of the year During the year the company made a bonus issue of 1 for 4 shares

What are the equity balances after this issue?

A. A
B. C
C. D
D. B

問題 #4
A company uses the reduced balance method of depreciation for its company vehicles. The vehicles are depreciated at a rate of 30% per annum.
On 31 March 2003 the company purchased a number of vehicles with a total cost of $200,000. The company's year-end is 31 December and it is company policy to charge a full year's depreciation in the year of acquisition.
The carrying value of the vehicles at 31 December 2006 will be

問題 #5
Refer to the exhibit.

The following is an extract from the trial balance of a business for its most recent year:
Gross profit has already been calculated as being $75,000. Depreciation is to be provided at 25% on the reducing balance, and the allowance for receivables for doubtful debts is to be amended to 5% of receivables.
Using some or all of the above figures, the correct net profit is

問題與答案：