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小果子 发表于 2008-4-21 20:28

每天一练F3回复可见答案

<p>P and Q are in partnership, sharing profits equally.<br/>On 1 January 2005, R joined the partnership and it was agreed that from that date all three partners should share<br/>equally in the profit.<br/>In the year ended 30 June 2005 the profit amounted to $300,000, accruing evenly over the year, after charging a<br/>bad debt of $30,000 which it was agreed should be borne equally by P and Q only.<br/>What should be the partners’ total profit shares for the year ended 30 June 2005?<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; P&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Q&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; R<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;$<br/>A 95,000&nbsp;&nbsp;&nbsp;&nbsp; 95,000&nbsp;&nbsp;&nbsp; 110,000<br/>B 122,500&nbsp; 122,500&nbsp;&nbsp; &nbsp;55,000<br/>C 125,000&nbsp; 125,000 &nbsp; 50,000<br/>D 110,000&nbsp; 110,000&nbsp;&nbsp; 50,000</p><p>&nbsp;</p><p>&nbsp;</p><p>B</p>

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