73. A and B register USD 1.00,000 and USD 60,000 respectively in a company that agrees to have interests in the deren in such a way). Your share in profits or losses is 3 to 2. Earnings at the end of the year amounted to 2,800 Us-Us-Us-Us-Us-Euro before capital interest rates set in. If there is a clear agreement for capital interest to be paid even in the event of a loss, then S`s share: (A) profit 6,000 (B) Earnings 4,000 (C) Loss 6,000 (D) Loss 4,000 4 . Which of the following statements is true? (A) A minor cannot be admitted as a partner (b), a minor may be admitted as a partner, only a minor may be admitted as a partner in the benefits of the partnership (C), but his rights and liabilities are the same as the adult partner (D), none of the 35 above. In the absence of partners: (A) Interest is not calculated on partner subscriptions (B). 5% per year on partner subscriptions (C) Interest is charged at 6% per year on partner subscriptions (D), interest is calculated with 12% per year on the partner`s drawings Choose the best alternative and give your answer with the answers at the end of the book: (i) The characteristics or characteristics of the partnership are 1. (A) Two or more persons are conducting joint transactions as part of an agreement. (B) They share profits and losses in fixed proportion. (C) Transactions are carried out by any or one of them as an agent. (D) All of the above points. 113.

The guarantee given by the other “B-C” partners to the partner “A” means: (A) In the event of a disaster, “A” does not contribute to this loss. (B) In the event of insufficient earnings, “A” receives only the minimum guarantee. (C) In the event of loss or insufficient profits, “A” will withdraw the minimum amount of the guarantee. (D) All of the above points. iii) Calculating profit and profit sharing between partners 39. According to the profit and loss account, the year`s profit amounted to 1.50,000 Us-Us-Us-Euro. The total equity interest in the partner is $18,000 and the interest on the partner`s subscriptions is $2,000. Net earnings per account of use of losses and profits is: (A) 1.66,000 (B) 1.70,000 USD (C) 1.30,000 USD (D) 1.34,000 USD Each partner has the right not to be excluded from the company, unless there is a clause in the partnership agreement that gives the majority of partners the power to expel him in good faith. 65. If the partners` capital accounts are defined, which of the following positions are on the partner`s balance sheet? : (A) Subscriptions of partner (B) Additional capital underwritten by partner in the company (C), loan taken by a partner (D) to Company 3.

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