- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
ACCA考试要学习的知识点需要进行真题练习进行训练,学员通过练习来进行知识点的掌握才可以。ACCA考试要学习的内容很多,学员应该重视知识点的掌握。
4. [单选题]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. [单选题]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、正确答案 :B
解析:80,000 + 60,000 – 1,000 = 139,000
5、正确答案 :D
解析:630,000 – 4,320 – 440
以上就是融跃教育小编对ACCA考试内容的分析!ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点,如果学员还有更多想要学习的内容,可以者添加融跃教育老师微信(rongyuejiaoyu)。