成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
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：
