ACCA论坛's Archiver

开心 发表于 2008-5-17 09:55

每日一练F3 答案回复可见

<p>X and Y are in partnership, sharing profits in the ratio 2:1 and compiling their financial statements to 30 June each<br/>year.</p><p>On 1 January 2004 Z joined the partnership, and it was agreed that the profit-sharing arrangement should become<br/>X 50%, Y 30% and Z 20%.<br/><br/>The profit for the year ended 30 June 2004 was $540,000, after charging an expense of $30,000 which it was<br/>agreed related to the period before 1 January 2004. The profit otherwise accrued evenly over the year.</p><p>What is X’s total profit share for the year ended 30 June 2004?</p><p>A&nbsp;&nbsp; $305,000<br/>B&nbsp;&nbsp;&nbsp;$312,500<br/>C&nbsp; &nbsp;$315,000<br/>D&nbsp;&nbsp; $295,000</p><p>B [2/3 x 1/2 x (540,000 + 30,000)] – 20,000 + (50% x 285,000)</p><p></p><p></p><p></p><p></p><p></p><p><br/></p>

wispydog 发表于 2008-5-30 13:56

b

张俊平 发表于 2008-7-16 11:16

d

James312 发表于 2008-10-16 15:54

C

liyunxian 发表于 2009-8-28 14:42

o

norman912 发表于 2009-8-31 12:56

dfdsafas

gardiolar 发表于 2009-9-2 11:25

afd

janicegx 发表于 2009-9-5 13:35

?

kefei001 发表于 2009-9-5 21:12

b

曾阿牛 发表于 2009-9-6 20:40

d

rene_12311 发表于 2009-10-8 09:46

c

savio 发表于 2009-10-28 22:08

b

kelvinli 发表于 2009-10-29 10:14

d

Tophigh 发表于 2009-10-31 13:15

current account

shenrr 发表于 2009-11-4 21:03

<p>b</p>

xiaofei240 发表于 2009-12-9 09:06

B

urbern 发表于 2010-4-19 14:02

111

五雨 发表于 2010-4-19 20:15

回复:(gardiolar)afd

2

ydream 发表于 2010-5-21 15:09

FF

摩天轮公主 发表于 2010-5-28 21:29

D

页: [1] 2

Powered by CFAspace Archiver   © 2004-2011 CFAspace.com