2024年acca历年真题练习，这些知识点你掌握了多少？

备考ACCA的小伙伴们注意了，高顿学姐为大家整理ACCA历年真题练习，各科重点知识点汇总！考前可不要错过，快来一起做题练习，看看这些知识点你掌握了多少吧！

一、ACCA历年真题练习

【单选题】8PandQareinpartnership,shar ingprof its intherat io2:1.0n1Jul y2004theyadmi ttedP'

ssonRasapartner.P

guar anteedthatR’

sprof itshar ewoul dnotbe lessthan$25,000for thes i xmonthsto31December 2004.Theprof itshar ing

arrangementsafterR’sadmi ss ionwereP50%,Q30%,R20%.Theprof itfor theyear ended3 1December

2004is$240,000,accruingevenI yovertheyear.

WhatshouldP’sf ina I prof itsharebefor theyear ended3 1December 2004?

A$140,000

B$139,000

C$114,000

D$139,375

正确答案:B

解析：80,000+60,000-1,000=139,000

二、acca知识点汇总