購買之前可享有免費試用 BA3 考古題

在購買 CIMA BA3 認證考試培訓資料之前，你還可以下載免費的 BA3 考古題樣本作為試用，這樣你就可以自己判斷 CIMA BA3 題庫資料是不是適合自己。在購買 CIMA BA3 考古題之前，你可以去本網站瞭解更多的資訊，更好地瞭解這個網站。您會發現這是當前考古題提供者中的佼佼者，我們的 CIMA BA3 題庫資源不斷被修訂和更新，具有很高的通過率。

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100%保證通過第一次 BA3 考試

CIMA BA3 考古題根據最新考試主題編訂，適合全球的考生使用，提高考生的通過率。幫助考生一次性順利通過 CIMA BA3 考試，否則將全額退費，這一舉動保證考生利益不受任何的損失，還會為你提供一年的免費更新服務。

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我們提供給大家關於 CIMA BA3 認證考試的最新的題庫資料，CIMA BA3 題庫資料都是根據最新的認證考試研發出來的，可以告訴大家最新的與 BA3 考試相關的消息。CIMA BA3 考試的大綱有什麼變化，以及 BA3 考試中可能會出現的新題型，這些內容都包括在了資料中。所以，如果你想參加 CIMA BA3 考試，最好利用我們 CIMA BA3 題庫資料，因為只有這樣你才能更好地準備 BA3 考試。

我們的題庫產品是由很多的資深IT專家利用他們的豐富的知識和經驗針對相關的 CIMA BA3 認證考試研究出來的。所以你要是參加 CIMA BA3 認證考試並且選擇我們的考古題，我們不僅可以保證為你提供一份覆蓋面很廣和品質很好的 CIMA BA3 考試資料，來讓您做好準備來面對這個非常專業的 BA3 考試，而且還幫你順利通過 CIMA BA3 認證考試，拿到 CIMA Certificate 證書。

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

最新的 CIMA Certificate BA3 免費考試真題:

1. Accounting standards and company law both influence how assets and liabilities ate classified and presented in financial statements An amount owing at the year end, due for repayment more from one year from the date that the statement of financial position is being prepared, will be classified under which of the following headings?

A) Non-current liability
B) Capital
C) Current liability
D) Non-current asset

2. In the year ended 31 December 20X1, XYZ receives an email confirming that a major customer has gone into liquidation and will be unable to pay its suppliers.
Which of the following is the impact of adjusting for this event?

A) Receivables decrease and profits decrease
B) Receivables decrease and allowance increases
C) Profits increase and allowance increases.
D) Receivables unchanged and profits decrease

3. Refer to the exhibit.

The trial balance of Monchu Partnership, as at 30 June 2006, has a suspense account. Subsequent investigations revealed that:
(1) A payment of £352 to Mr. Tan was posted as £325.
(2) A remittance of £450 received from Arumugam was credited to Armits accounts.
(3) Salaries of £12000 have not been posted from the cash book.
Monchu suggested the following adjustments:
The appropriate journal entries are:

A) (a), (c) and (e) only
B) (b), (e) and (f) only
C) (b), (d) and (f) only
D) (b) and (f) only

4. IAS 2 Inventories does not permit the use of the last in. first out (LIFO) method of valuing inventory In a time of rising prices, which of the following is a reason for this?

A) Cost of sales are understated
B) Gross profit is overstated
C) Purchases are overstated
D) Closing inventory is understated.

5. After calculating your company's profit for the year, you discover that:
(a) A non-current asset costing £2,000 has been included in the purchases account; the asset has not been included in the closing inventory figure; nor has it been depreciated by the normal 25% per annum (b) Closing inventory of raw materials, costing £500, have been treated as closing inventory of stationery.
These two errors have had the effect of.

A) Understating both gross profit and net profit by £2,500
B) Understating gross profit by £2,500 and understating net profit by £1,500
C) Understating both gross profit and net profit by £1,500
D) Understating gross profit by £2,000 and understating net profit by £2,500

問題與答案：