ACCA真題練習(xí)每日一練習(xí)！

ACCA考試要學(xué)習(xí)的知識(shí)點(diǎn)需要進(jìn)行真題練習(xí)進(jìn)行訓(xùn)練，學(xué)員通過(guò)練習(xí)來(lái)進(jìn)行知識(shí)點(diǎn)的掌握才可以。ACCA考試要學(xué)習(xí)的內(nèi)容很多，學(xué)員應(yīng)該重視知識(shí)點(diǎn)的掌握。

4. [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

5. [單選題]10 What would the company’s profit become after the correction of the above errors?

A. $634,760

B. $624,760

C. $624,440

D. $625,240

4、正確答案 ：B

解析：80,000 + 60,000 – 1,000 = 139,000

5、正確答案 ：D

解析：630,000 – 4,320 – 440

以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。