ACCA考試對學員來說掌握知識點是關(guān)鍵，在備考的時候，學員對ACCA真題的練習還是很有必要的。ACCA真題每日一練完全是有必要的。
4. [單選題]13 Which of the following correctly describes the imprest system for operating petty cash?
A. A
B. All expenditure out of petty cash must be supported by a properly authorised voucher.
C. A regular equal amount of cash is transferred into petty cash.
D. The exact amount of expenditure out of petty cash is reimbursed at intervals.
E. A budget is fixed for a period which petty cash expenditure must not exceed.
5. [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
6. [單選題]15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct
4、正確答案 ：D
5、正確答案 ：B
解析：80,000 + 60,000 – 1,000 = 139,000
6、正確答案 ：A
ACCA知識學習是長期的事情，堅持ACCA考試是每一位學員應(yīng)該做到的。通過ACCA考試掌握更多的財會知識，讓自己變成富有的人。更多ACCA備考知識、資料領(lǐng)取及學習答疑的事情，學員可以添加融躍教育老師微信rongyuejiaoyu。
