ACCA考试中真题练习很有必要。

掌握ACCA考试的知识点对学员很关键，在备考ACCA考试的时候，学员要重视知识点的运用，通过运用能够更好的去学习。ACCA真题练习是每一位学员都需要练习的，可以更好的掌握题型的内容。

1. [单选题]Which of the following statements relating to internal and external auditors is correct?

A. Internal auditors are required to be members of a professional body

B. Internal auditors’ scope of work should be determined by those charged with governance

C. External auditors report to those charged with governance

D. Internal auditors can never be independent of the company

2. [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

1、正确答案 ：B

解析：A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

2、正确答案 ：B

解析：80,000 + 60,000 – 1,000 = 139,000

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