美国CPA《财务会计与报告》例题（1）

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　　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.