備考ACCA考試的學員都知道，ACCA真題對ACCA學員的重要性，通過ACCA真題的學員讓學員了解ACCA考試的重點有哪些。ACCA考試中ACCA真題是學員需要重視的考試資料，也是學員需要去練習的內(nèi)容。
戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”
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
》》》618年中鉅惠，ACCA購課五折起，更有618課程秒殺、免費圖書贈送等著你！
ACCA考試是為了檢驗學員的學習效果，因此學員不必慌張。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。
今天的分享就到這里，如果對2021年ACCA備考、報名、課程需求、資料等還有需要或不清楚的問題添加老師微信rongyuejiaoyu。
