試題詳解

2 甲、乙二合夥人資本帳戶餘額分別為$50,000 及$80,000，損益分配比例為 4：6。丙經甲、乙 同意投資$90,000 於該合夥組織並取得 25%之合夥權益。試問丙加入後，甲、乙、丙三人之資 本額分別是多少？
(A)$64,000；$101,000；$55,000
(B)$66,000；$99,000；$55,000
(C)$106,000；$164,000；$90,000
(D)$108,000；$162,000；$90,000