神马作文网ACCA F3中有关partnership的问题 真祖.
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ACCA F3中有关partnership的问题 真祖.
x and y are in partnership,sharing profits in the ratio 2:1 and compiling their finacial 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%,Y30%,Z20%.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's X's total profit share for the year ended 30 June 2004?
答案是$312,500,我知道是吧原先的费用加上去,在进行分配利润.
但是我觉得都已经说明了所有的利润都应该是由X来承担,所以就可以先进行利润的分配,在将费用直接减在X的利润里面去.所以我算出来的答案是$295,000
所以说,就是问为什么不可以像我那样做.
x and y are in partnership,sharing profits in the ratio 2:1 and compiling their finacial 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%,Y30%,Z20%.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's X's total profit share for the year ended 30 June 2004?
答案是$312,500,我知道是吧原先的费用加上去,在进行分配利润.
但是我觉得都已经说明了所有的利润都应该是由X来承担,所以就可以先进行利润的分配,在将费用直接减在X的利润里面去.所以我算出来的答案是$295,000
所以说,就是问为什么不可以像我那样做.
请问lz是如下295,000的么：
540,000/2*2/3+540,000/2*50%-30,000*2/3=295,000
如果是按照上面的方法得出的结果,其错误在于用540,000先进行利润分配即先认可了30,000的费用是在30 June 2003-30 June 2004之间均匀发生的,那么这样话X就只分担了30,000/2*2/3+30,000/2*0.5=17,500的费用,而实际上X应当承担的费用为30,000*2/3=20,000,即按如上方面少承担了20,000-17,500=2,500,所以按照上面的逻辑应当是
540,000/2*2/3+540,000/2*50%-2,500=312,500
如果lz不是按照上述方法计算出的295,000,那烦请告知一下怎么计算出来的.
希望对你有用哦~
540,000/2*2/3+540,000/2*50%-30,000*2/3=295,000
如果是按照上面的方法得出的结果,其错误在于用540,000先进行利润分配即先认可了30,000的费用是在30 June 2003-30 June 2004之间均匀发生的,那么这样话X就只分担了30,000/2*2/3+30,000/2*0.5=17,500的费用,而实际上X应当承担的费用为30,000*2/3=20,000,即按如上方面少承担了20,000-17,500=2,500,所以按照上面的逻辑应当是
540,000/2*2/3+540,000/2*50%-2,500=312,500
如果lz不是按照上述方法计算出的295,000,那烦请告知一下怎么计算出来的.
希望对你有用哦~