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CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. Historical cost accounting provides financial information that is

A) relevant but may not be reliable for decision making.
B) relevant for decision making.
C) reliable but may not be relevant for decision making.
D) relevant and reliable for decision making.

2. Which one of the following statements is correct in relation to presenting the financial position of an entity?

A) Liquidity is the ability to repay long-term financial commitments, whereas solvency is the ability to repay short-term commitments.
B) Solvency is the availability of total assets over a long-term, while liquidity is the availability of total assets over the short-term to meet financial commitments as they fall due.
.
C) Solvency is the availability of cash over the long-term, while liquidity is the availability of funds over the short-term to meet financial commitments as they fall due.
D) Liquidity represents cash holdings, while solvency is long-term profitability.

3. According to IASB's Conceptual Framework, an expense is a decrease in economic benefits in the form of
I.
outflows.
II.
decreases of assets.
III.
incurrences of liabilities.
IV.
contributions to equity holders.

A) I, II and IV only
B) I, II and III only
C) II, III and IV only
D) I, III and IV only

4. The amount of cash or cash equivalents that could currently be obtained by selling an asset in an orderly disposal, refers to which basis of measurement?

A) historical cost
B) realisable value
C) present value
D) current cost

5. XYZ Ltd is listed on the Australian Securities Exchange (ASX). Which one of the following reports is the company required to prepare as a part of its annual financial report?

A) chairman's statement
B) corporate governance statement
C) management commentary
D) sustainability report

Solutions: