【名词&注释】
正确答案:B。A.$140,000 B.$139,000 C.$114,000 D.$139,375 更多ACCA/CAT的考试资料下载及答案解析请访问不凡考网财会类考试考试频道。
[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
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举一反三：
[单选题]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
[单选题]The following information is relevant for questions 9 and 10
A. company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,
B. All four items
C. 3 and 4 only
D. 2 and 3 only
E. 1, 2 and 4 only
[单选题]12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 for
insurance for the year to 30 September 2005.
What figures should appear for insurance in the company’s financial statements for the year ended 30 June
2005?
Income statement Balance sheet
A. $27,200 Prepayment $19,000
B. $39,300 Prepayment $9,500
C. $36,700 Prepayment $9,500
D. $55,700 Prepayment $9,500
[单选题]22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?
1 Unrealised revaluation gains.
2 Dividends paid.
3 Proceeds of equity share issue.
4 Profit for the period.
A. 2, 3 and 4 only
B. 1, 3 and 4 only
C. All four items
D. 1, 2 and 4 only
[单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
A. $240,000
B. $80,000
C. $180,000
D. $140,000
[单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
A. What is the correct treatment of the estate income for individual income tax purposes?
B. The estate income is not taxable
C. The estate income will be taxed as occasional (ad hoc) income
D. The estate income will be taxed as other income
E. The estate income will be taxed as service income
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