學習ACCA的內容就是為了掌握更多的財會知識，而學員在學習的時候，可以結合ACCA真題練習來提高對知識點的認知。ACCA考試真題練習對學員確實是很有必要。
1. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?
A. $32,000
B. $16,000
C. $10,000
D. $24,000
2. [單選題]8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December 2004 is $240,000, accruing evenly over the year. What should P’s final profit share be for the year ended 31 December 2004?
A. $140,000
B. $139,000
C. $114,000
D. $139,375
1、正確答案 ：D
解析：20% x 120,000
2、正確答案 ：B
解析：80,000 + 60,000 – 1,000 = 139,000
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