ACCA考試真題練習(xí)有必要嗎？

學(xué)習(xí)ACCA的內(nèi)容就是為了掌握更多的財(cái)會(huì)知識(shí)，而學(xué)員在學(xué)習(xí)的時(shí)候，可以結(jié)合ACCA真題練習(xí)來(lái)提高對(duì)知識(shí)點(diǎn)的認(rèn)知。ACCA考試真題練習(xí)對(duì)學(xué)員確實(shí)是很有必要。

1. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

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 ：D

解析：20% x 120,000

2、正確答案 ：B

解析：80,000 + 60,000 – 1,000 = 139,000

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