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IIA Certification
IIA-CIA-Part3 Exam
IIA.IIA-CIA-Part3.v2025-10-13.q454 Dumps

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Question 111

To calculate net sales, List Ac must be List Be cash receipts from customers.

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

Correct Answer: A

To convert from the cash basis cash receipts) to the accrual basis net sales the increase in net accounts receivable must be added to cash receipts from customers.

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Question 112

How do temporary and permanent differences between taxable income and pre-tax financial income differ?

A.Temporary differences do not give rise to future taxable or deductible amounts.
B.Only permanent differences have deferred tax consequences
C.Only temporary differences have deferred tax consequences
D.Temporary differences include items that enter into prepay financial income but never into taxable income.

Correct Answer: C

Permanent differences have no deferred tax consequences because they affect only the period in which they occur. Permanent differences include1) items that enter into pre-tax financial income but never into taxable income and2) items that enter into taxable income but never into pre-tax financial income. In contrast, temporary differences result in taxable or deductible amounts in some future year(s), when the reported amount of assets are recovered and the reported amount of liabilities are settled. Temporary differences therefore do have deferred tax consequences while permanent differences do not.

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Question 113

Participating preference shareholders are entitled to:

A.Monitor any sinking funds for the purchase and retirement of debt.
B.Vote at all annual meetings.
C.Convert their shares into ordinary shares.
D.Share in the entity's earnings beyond the stated dividend level.

Correct Answer: D

Participating preference shareholders are entitled to share in the earnings of the entity. They participate in earnings distributions under set terms and conditions. Hence, after the stated preference dividend is paid, and ordinary shareholders receive an equal dividend, any remaining dividends are allocated to all shareholders in proportion to the par values of their shares.

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Question 114

Ordinary shareholders with preemptive rights are entitled to:

A.Vote first at annual meetings.
B.Purchase any additional bonds sold by the entity.
C.Purchase any additional shares sold by the entity.
D.Gain control of the entity in a proxy fight.

Correct Answer: C

Preemptive rights protect ordinary shareholders, proportional ownership interests from dilution in value. A secondary purpose is to maintain the shareholders' control of the entity. Accordingly, the preemptive right, whether granted by statute or by the corporate charter, grants ordinary shareholders the power to acquire on a pro rata basis any additional ordinary shares sold by the entity. Preemptive rights also apply to debt convertible into ordinary shares.

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Question 115

When the economic order quantity EOQ) decision model is employed, the List A are being offset or balanced

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

Correct Answer: A

The objective of the EOQ model is to find an optimal order quantity that balances carrying and ordering costs. Only variable costs should be considered. The EOQ is the point where the ordering cost and carrying cost curves intersect. It corresponds to the minimum point on the total inventory cost curve.

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