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小果子 发表于 2008-4-29 15:57

每日一练F3 答案回复可见

<p>X and Y are in partnership. They share profits equally after charging a salary $40,000 per year for X and interest on<br/>capital at 5% per year.<br/>At 1 January 2006 their capital balances were:<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;$<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; X&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 200,000<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Y&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 100,000<br/>On 1 July 2006 Y introduced a further $100,000 capital, and X’s salary was discontinued.<br/>The partnership profit for the year ended 31 December 2006 was $337,500.<br/>What was X’s total profit share for the year ended 31 December 2006?<br/>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $<br/>A&nbsp;&nbsp;&nbsp; 182,500<br/>B&nbsp;&nbsp;&nbsp; 178,750<br/>C&nbsp;&nbsp;&nbsp; 180,000<br/>D&nbsp;&nbsp;&nbsp; 190,000</p><p>C X salary 20,000 + interest 10,000 + share 150,000 = 180,000</p>

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