ACCA考試要學習的知識點需要進行真題練習進行訓練，學員通過練習來進行知識點的掌握才可以。ACCA考試要學習的內(nèi)容很多，學員應該重視知識點的掌握。

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]10 What would the company’s profit become after the correction of the above errors?

A. $634,760

B. $624,760

C. $624,440

D. $625,240

4、正確答案 ：B

解析：80,000 + 60,000 – 1,000 = 139,000

5、正確答案 ：D

解析：630,000 – 4,320 – 440

以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。