備考ACCA考試，學(xué)員要準(zhǔn)備的考試資料有很多，都是學(xué)員學(xué)習(xí)與了解的內(nèi)容。ACCA考試資料的整理能夠幫助學(xué)員更好的學(xué)習(xí)課程的內(nèi)容，掌握考試的重難點。那么，ACCA考試資料中ACCA真題有必要做嗎？
ACCA真題是ACCA學(xué)員備考過程中不可或缺的資料之一，掌握課程的重難點能夠更好的總結(jié)備考中的不足。ACCA真題是幫助學(xué)員發(fā)掘考試難題的關(guān)鍵。
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
1. [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
2. [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
1.正確答案 ：B
解析：80,000 + 60,000 – 1,000 = 139,000
2.正確答案 ：A
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如果你在ACCA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系或者添加老師微信（rongyuejiaoyu），讓老師為你進(jìn)行課程的解答。同時還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通 關(guān)考試。
