Page 92 - Demo
P. 92


                                    %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 92 %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(17)Given the following balances after several steps of Liquidation:Balances Cash Non Cash Preferred Ordinary A B C120,000 -- -- 110,000 60,000 (20,000) (30,000)The Profit and Loss ratio is 1:1:2. All Partners are solvent. By the next step of Liquidation:a) Cash will decrease by $110,000 and Ordinary Liabilities will be decrease $110,000b) Cash will increase by $20,000 and Capital (B) will increase by $20,000c) Cash will increase by $30,000 and Capital (C) will increase by $30,000d) Partner (C) will pay $30,000 to the company.(18)Given the following balances after several steps of Liquidation:Balances Cash Non Cash Preferred Ordinary A B C70,000 -- -- 100,000 10,000 (20,000) (20,000)The Profit and Loss ratio is 1:1:2. Partners (A & B) are solvent, but Partner (C) has personal assets of $50,000 and Personal Liabilities of $35,000. By the next step of Liquidation:a) Cash will increase by $20,000 and Capital (B) will increase by $20,000b) Partner (C) will pay $15,000 to the company.c) Capital (A) & (B) will decrease by $2,500 each and Capital (C) will increase by $5,000.d) Partner (B) will pay $20,000 Cash to the company.e) Capital (A) will decrease by $40,000 and Capital (B) & (C) will increase by $20,000 each.(19)Given the following balances after several steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C70,000 -- -- 100,000 10,000 (20,000) (20,000)The Profit and Loss ratio is 1:1:2. Partners (A & B) are solvent, but Partner (C) is Insolvent. By the next step of Liquidation:a) Cash will increase by $20,000 and Capital (B) will increase by $20,000b) Partner (C) will pay $20,000 to the company.c) Capital (A) & (B) will decrease by $10,000 each and Capital (C) will increase by $10,000.d) Partner (B) will pay $20,000 Cash to the company.e) Cash Balance will be $90,000.(20)Given the following balances after several steps of Liquidation:Balances Cash Non-Cash Preferred Ordinary A B C80,000 -- -- 100,000 10,000 (30,000) --The Profit and Loss ratio is 1:1:2. All Partners are solvent. By the next step of Liquidation:a) Cash will decrease by $80,000 and Ordinary Liabilities will decrease by $80,000b) Cash will increase by $30,000 and Capital (B) will increase by $30,000c) Capital (A) will decrease by $30,000 and Capital (B) will increase by $30,000.d) Capital (B) will increase by $30,000 and Capital (A) & (C) will decrease by $10,000 & $20,000.e) Capital (A) will be debited by $30,00090
                                
   86   87   88   89   90   91   92   93   94   95   96