ACCA考試學員要學習的資料有很多，掌握ACCA考試的重難點也很關鍵。ACCA考試歷年真題是學員必須要做的，了解考試的題型及要求，幫助學員更好的通過考試。
戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”
3. [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
4. [單選題]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.
A. Which of the following statements is correct?
B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty
C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years
D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties
E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties
5. [單選題]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
A. $240,000
B. $80,000
C. $180,000
D. $140,000
答案：
3、正確答案 ：B
解析：80,000 + 60,000 – 1,000 = 139,000
4、正確答案 ：E
解析：Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.
5、正確答案 ：A
解析：20% x (400,000 + 800,000)
備考ACCA考試中你是不是無從下手，也不知道該怎么備考，這不，這邊為你準備了ACCA備考攻略和資料，有需要的在線咨詢或者添加老師微信：rongyuejiaoyu
