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 UID76976 帖子471 主题467 注册时间2008-5-13 
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 每日一练F3 答案回复可见
| P and Q are in partnership, sharing profits in the ratio 3:2 and compiling their accounts to 30 June each year.
 
 On 1 January 2002 R joined the partnership, and from that date the profit-sharing ratio became P 50%, Q 25% and
 R 25%, after providing for salaries for Q and R as follows:
 
 Q    $20,000 per year
 R    $12,000 per year
 
 The partnership profit for the year ended 30 June 2002 was $480,000, accruing evenly over the year.
 
 What are the partners’ total profit shares for the year ended 30 June 2002?
  
  Q                         R $                                   $                          $
 
 A                256,000                         162,000                 62,000
 B                248,000                         168,000                 64,000
 C                264,000                         166,000                 66,000
 D                264,000                         156,000                 60,000
 
 A
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