G, H and I are in partnership, compiling their accounts for the year to 31 December each year.
The profit-sharing arrangements are as follows: Until 30 June 2003
Annual salaries H $40,000
I $20,000
Balance of profit split G 60%, H 20%, I 20%
From 1 July 2003
Salaries to be discontinued, profit to be divided: G 50%, H 30%, I 20% The profit for the year ended 31 December 2003 was $400,000 before charging partners’ salaries, accruing evenly
through the year and after charging an expense of $40,000, which it was agreed related wholly to the first six months
of the year. How should the profit for the year be divided among the partners?
G H I
$ $ $ A 182,000 130,000 88,000
B 200,000 116,000 84,000
C 198,000 118,000 88,000
D 180,000 132,000 88,000 B | 
发表于 2008-5-13 09:44
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