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1. [单选题]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

2. [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

1、正确答案 :D

解析:20% x 120,000

2、正确答案 :B

解析:80,000 + 60,000 – 1,000 = 139,000

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