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X and Y are in partnership, sharing profits in the ratio 2:1 and compiling their financial statements to 30 June each
year.

On 1 January 2004 Z joined the partnership, and it was agreed that the profit-sharing arrangement should become
X 50%, Y 30% and Z 20%.

The profit for the year ended 30 June 2004 was $540,000, after charging an expense of $30,000 which it was
agreed related to the period before 1 January 2004. The profit otherwise accrued evenly over the year.

What is X’s total profit share for the year ended 30 June 2004?

A   $305,000
B   $312,500
C   $315,000
D   $295,000

B [2/3 x 1/2 x (540,000 + 30,000)] – 20,000 + (50% x 285,000)


B

TOP

D

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D

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FF

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回复:(gardiolar)afd

2

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111

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B

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b

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current account

TOP

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