正确答案: B

$139,000

题目：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

解析：80,000 + 60,000 – 1,000 = 139,000

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举一反三的答案和解析：

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

$625,240

解析：630,000 – 4,320 – 440

[单选题]The following information is relevant for questions 9 and 10

3 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

$36,700 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.

All four items

[单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

$240,000

解析：20% x (400,000 + 800,000)

[单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

The estate income is not taxable