每日一练F3
<p>P and Q are in partnership, sharing profits in the ratio 3:2 and compiling their accounts to 30 June each year.<br/>On 1 January 2002 R joined the partnership, and from that date the profit-sharing ratio became P 50%, Q 25% and<br/>R 25%, after providing for salaries for Q and R as follows:<br/>Q $20,000 per year<br/>R $12,000 per year<br/>The partnership profit for the year ended 30 June 2002 was $480,000, accruing evenly over the year.<br/>What are the partners’ total profit shares for the year ended 30 June 2002?<br/>P Q R<br/>$ $ $<br/>A 256,000 162,000 62,000<br/>B 248,000 168,000 64,000<br/>C 264,000 166,000 66,000<br/>D 264,000 156,000 60,000</p><p> </p><p>A</p> x页:
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