Review of the question: profit=revenue - cost&expense. In the question, bad debts was borne by P&Q，R would not be subject to the bad debts. So R's profict should be (300,000 + 30,000)/ 2 = 55，000. The rest "profit" (330,000-55,000-30，000="245,000"/ 2 = 122,500 per shareholder) shoulde be distributed to p&q. | 
发表于 2007-10-29 10:06
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