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備考ACCA考試的學(xué)員都知道，ACCA真題對ACCA學(xué)員的重要性，通過ACCA真題的學(xué)員讓學(xué)員了解ACCA考試的重點有哪些。ACCA考試中ACCA真題是學(xué)員需要重視的考試資料，也是學(xué)員需要去練習(xí)的內(nèi)容。

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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]18 How should interest charged on partners’ drawings appear in partnership financial statements?

A. As income in the income statement

B. Added to net profit and charged to partners in the division of profit

C. Deducted from net profit and charged to partners in the division of profit

D. Deducted from net profit in the division of profit and credited to partners

4、正確答案 ：B

解析：80,000 + 60,000 – 1,000 = 139,000

5、正確答案 ：B

Added to net profit and charged to partners in the division of profit

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ACCA考試是為了檢驗學(xué)員的學(xué)習(xí)效果，因此學(xué)員不必慌張。只需要認真的備考，通過考試就可以。相信每位學(xué)員在備考ACCA考試的時候，都會存在這樣那樣的難題，因此ACCA考試在線答疑能幫助有疑問的你，解開難題，沖刺考試。

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