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

来源：学生作业帮助网 编辑：作业帮 时间：2024/05/06 00:06:58
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

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
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.

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
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~

你可以去中华会 计网的论坛问问

楼上回答的很正确。

ACCA F3 F3中 drawing和withdrawing的区别 acca a／c 总有 cash a/c 或者 sales a/c 在f3中, 求ACCA F3的真题 问一下有关ACCA【F3】中【sales tax】的问题~为什么“sales tax not affect the income statement,unless it is irrecoverable”呢?那增值税应该放进财务状况表中吗? 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 求解决ACCA F3中关于disposal的问题F3中disposal for cash consideration的那三个步骤,Dr disposal Cr NCA cost,Dr AD Cr disposal ,Dr Cash Cr disposal能不能请各位详细讲解一下意思啊? acca f3练习册上的问题,有关suspense accounta credit sale of $131 has only been credited to the sales account.这句话怎么翻译?suspense account又是怎么用的呢? ACCA F3 suspense account 的 original balance 是否要在借方.为什么呢? ACCA F3 accrual prepayment 这道题为什么选C而不选D ACCA F3 credited with the total of sales made,excluding sales taxACCA F3 的 Sale Tax,不太明白这句话的意思 ACCA F3 有关cash flow statement的几个小问题income taxes paid (实际支付的）,这里的income taxes 为什么要把它减掉?这个不就是相当于是个人所得税,实际支付出去的个人所得税不就是现金的流出吗? procee ACCA国际会计课程中,F3的财会,t-account中得balance off .其中bd ,carried down 和 carried forward 为什么carried down 在上面 而 另一个在下面呢?解析具体点.额,真不容易 ,知道学这个的不算多,居然还有高手,. 2012年acca中f6变化大么 acca英语影响免考吗我是会计本科在读,准备考acca,但是没有英语相关成绩,六级成绩也不够,会影响本应该免考的f1-f3吗? ACCA词汇最好是笔记版的,要包含的词汇多F1.F2.F3.F4..为主.各位师兄师姐.希望有详细的词汇.记录 ACCA是什么意思? ACCA F8 在EXCEL中=IF(MONTH(F3)