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美国CPA《财务会计与报告》例题(三)

普通 来源:正保会计网校 2014-08-05

  正保会计网校特别为美国cpa学员整理了美国cpa考试《财务会计与报告》的知识点,以备迎接美国CPA考试,祝您在网校学习愉快!

  Eagle and Falk are partners with capital balances of $45,000 and $25,000,respectively.They agree to admit Robb as a partner.After the assets of the partnership are revalued,Robb will have a 25% interest in capital and profits,for an investment of $30,000.What amount should be recorded as a bonus to the original partners?

  a.$0

  b.$5,000

  c.$7,500

  d.$20,000

  Explanation

  Choice “b” is correct,$5,000.

  Total equity of new partnership:

  Eagle     $45,000

  Falk     $25,000

  Robb     $30,000

  Total     $100,000

  Since Robb is receiving a 25% interest in the partnership,his capital account will be credited with 25% of the total equity of the new partnership,or $25,000.The difference between his contribution of $30,000,and his capital account balance of $25,000,is credited to the other partners as a bonus.

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