ACCA考试之ACCA真题练习！

备考ACCA考试的学员都知道，ACCA真题对ACCA学员的重要性，通过ACCA真题的学员让学员了解ACCA考试的重点有哪些。ACCA考试中ACCA真题是学员需要重视的考试资料，也是学员需要去练习的内容。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

4. [单选题]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. [单选题]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、正确答案 ：B

解析：80,000 + 60,000 – 1,000 = 139,000

5、正确答案 ：B

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

》》》618年中鉅惠，ACCA购课五折起，更有618课程秒杀、免费图书赠送等着你！

ACCA考试是为了检验学员的学习效果，因此学员不必慌张。只需要认真的备考，通过考试就可以。相信每位学员在备考ACCA考试的时候，都会存在这样那样的难题，因此ACCA考试在线答疑能帮助有疑问的你，解开难题，冲刺考试。

今天的分享就到这里，如果对2021年ACCA备考、报名、课程需求、资料等还有需要或不清楚的问题添加老师微信rongyuejiaoyu。