ACCA考試中真題練習(xí)很有必要。

掌握ACCA考試的知識(shí)點(diǎn)對(duì)學(xué)員很關(guān)鍵，在備考ACCA考試的時(shí)候，學(xué)員要重視知識(shí)點(diǎn)的運(yùn)用，通過(guò)運(yùn)用能夠更好的去學(xué)習(xí)。ACCA真題練習(xí)是每一位學(xué)員都需要練習(xí)的，可以更好的掌握題型的內(nèi)容。

1. [單選題]Which of the following statements relating to internal and external auditors is correct?

A. Internal auditors are required to be members of a professional body

B. Internal auditors’ scope of work should be determined by those charged with governance

C. External auditors report to those charged with governance

D. Internal auditors can never be independent of the company

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 ：B

解析：A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

2、正確答案 ：B

解析：80,000 + 60,000 – 1,000 = 139,000

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