Page 90 - Demo
P. 90


                                    %u062c%u0645%u064a%u0639 %u0627%u0644%u062d%u0642%u0648%u0642 %u0645%u062d%u0641%u0648%u0638%u0629 %u0640 %u0627%u0625%u0644%u0639%u062a%u062f%u0627%u0621 %u0639%u0644%u0649 %u062d%u0642 %u0627%u0644%u0645%u0624%u0644%u0641 90 %u0628%u0627%u0644%u0646%u0633%u062e %u0623%u0648 %u0627%u0644%u0637%u0628%u0627%u0639%u0629 %u064a%u0639%u0631%u0636 %u0641%u0627%u0639%u0644%u0647 %u0644%u0644%u0645%u0633%u0627%u0626%u0644%u0629 %u0627%u0644%u0642%u0627%u0646%u0648%u0646%u064a%u0629(9)Given the following balances before the Liquidation of Alex Company:Balances Cash Non Cash Preferred Ordinary A B C100,000 300,000 130,000 90,000 120,000 20,000 40,000If Non Cash Assets were sold for $200,000 and Partner (C) is Limited Partner. The profit & loss ratio is 1:1:2. By the next step of Liquidation:a) Capital (A) will be $95,000 b) Capital (A) will decrease by $30,000c) Capital (B) should be credited by $25,000d) Capital (A) will be $125,000e) Capital (C) will decrease by $50,000(10)Given the following balances before the Liquidation of Alex Company:Balances Cash Non Cash Preferred Ordinary A B C150,000 300,000 130,000 90,000 120,000 20,000 90,000If Non Cash Assets were sold for $200,000 and Partner (C) is Limited Partner. The profit & loss ratio is 1:1:2. By the next step of Liquidation:a) Capital (A) will be $95,000 b) Non Cash Assets should decrease by $200,000c) Cash should be debited by $300,000d) Capital (A) will be $115,000e) Capital (B) will decrease by $25,000(11)Given the following balances after selling non Cash Assets:Balances Cash Non Cash Preferred Ordinary L/P (C) A B C235,000 -- 50,000 170,000 10,000 25,000 (10,000) --If the company paid Liquidation Expenses $40,000 in Cash and All Partners are General Partners. The profit & loss ratio is 1:1:2. By the next step of Liquidation:a) Decreasing Capital, A, B & C by $8,000, $8,000 and $16,000 respectivelyb) Decreasing Capital, A, B & C by $10,000, $10,000 and $20,000 respectivelyc) Decreasing Capital, A, B & C by $15,000, $15,000 and $10,000 respectivelyd) Decreasing Capital, A & B by $20,000, $20,000 respectivelye) Decreasing Capital, A & C by $10,000, $30,000 respectively(12)Given the following balances after selling non Cash Assets:Balances Cash Non Cash Preferred Ordinary A B C235,000 -- 50,000 17,0000 25,000 (10,000) --If the company paid Liquidation Expenses $40,000 in Cash and Partner (C) is Limited Partner. The profit & loss ratio is 1:1:2. By the next step of Liquidation:a) Decreasing Capital, A, B & C by $8,000, $8,000 and $16,000 respectivelyb) Decreasing Capital, A, B & C by $10,000, $10,000 and $20,000 respectivelyc) Decreasing Capital, A, B & C by $15,000, $15,000 and $10,000 respectivelyd) Decreasing Capital, A & B by $20,000, $20,000 respectivelye) Decreasing Capital, A & C by $10,000, $30,000 respectively88
                                
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