8 P and Q are in partnership, sharing profits in the ratio 2

【名词&注释】

布丁学网发布"8 P and Q are in partnership, sharing profits in the ratio 2"考试试题下载及答案，更多ACCA/CAT的考试试题下载及答案考试题库请访问布丁学网财会类考试频道。

[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

查看答案&解析查看所有试题

学习资料：

本文链接：https://www.51ksbd.net/show/ng0nd0.html