1.【Answer】£44,150
2.【Answer】
Robin and Stuart each：£48,000
Tania：£5,600
Robin and Stuart
CYB y/e 31.12.19 £96,000 × 1/2 = £48,000
Tania
Actual basis 1.1.19-5.4.20 £112,000 × 1/5 × 3/12 = £5,600
2021年acca考试F6科目练习题与解析（12）
1.【Answer】£44,150
2.【Answer】
Robin and Stuart each：£48,000
Tania：£5,600
Robin and Stuart
CYB y/e 31.12.19 £96,000 × 1/2 = £48,000
Tania
Actual basis 1.1.19-5.4.20 £112,000 × 1/5 × 3/12 = £5,600
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