準(zhǔn)備參加ACCA考試的你，對(duì)ACCA知識(shí)點(diǎn)是否已經(jīng)全部掌握。要想更好的掌握ACCA考試的內(nèi)容，學(xué)員應(yīng)該重視ACCA知識(shí)點(diǎn)的學(xué)習(xí)才可以，ACCA真題練習(xí)對(duì)學(xué)員來說不可或缺。
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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
3. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?
A. $32,000
B. $16,000
C. $10,000
D. $24,000
1、正確答案 ：B
解析：80,000 + 60,000 – 1,000 = 139,000
2、正確答案 ：A
3、正確答案 ：D
解析：20% x 120,000
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