ACCA真题练习每日一练习！

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）。