4 甲、乙合夥人之損益分配比例為 6:4,在其資本帳戶餘額分別為甲$40,000..-阿摩線上測驗
1F
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2F
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3F h 高二下 (2022/05/17)
一、計算丙入夥後權利價值。 $40,000 + $25,000 + $45,000 = $110,000
$110,000 / 4 = $27,500
二、計算丙投資金額與權利差。
$45,000 - $27,500 = $17,500
三、依照入夥前比例分配差額。
甲損益分配為6/10;乙損益分配為4/10
$17,500 * (6/10) = $10,500
$17,500 * (4/10) = $7,000
四、計算三人入夥後權利價值。
甲: $40,000 + $10,500 = $50,500
乙: $25,000 + $7,000 = $32,000
丙: $110,000 / 4 = $27,500 |