2021年acca考試F6科目練習題與解析（12）
成功哪有看起來那么容易？在備考的路上，最有希望通過的人總是最孤獨的。這個時候，只要我們堅持初心，持之以恒，才能滴水穿石，獲得最終得突破。每日堅持練習兩道acca考試題目，堅持下去，你會發現一個不一樣的自己~
1.Peter and Jane have been in partnership for many years preparing accounts to 31 July each year and sharing profits equally. On 1 September 2018, they changed their profit sharing agreement so that Peter was entitled to a salary of £9,000 each year and the remaining profits were then split two parts to Peter and three parts to Jane. The partnership made a trading profit of £96,000 in the year to 31 July 2019.
What is Peter's taxable trading profit for the tax year 2019/20?
2.Robin and Stuart had been in partnership for many years preparing accounts to 31 December each year and sharing profits equally. On 1 January 2020, Tania joined the partnership and profits were then split 2:2:1. The partnership made a profit of £96,000 in the year to 31 December 2019 and £112,000 in the year to 31 December 2020.
Match the taxable trading profits of the partners for 2019/20.
Robin and Stuart each：
Tania：
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