合夥經營 - 例題解析

題1 - 如果甲乙兩人分別投資100000元和150000元。如果獲得24000元的利潤，那麼甲乙兩人應該如何分配利潤？

答案 - B

解釋

Ratio of investment of A and B = 100000 : 150000 = 2:3 
Share of A  = (24000*2/5 ) = Rs. 9600
Share of B = ( 24000*3/5 ) = Rs. 14400

題2 - 如果兩位合夥人分別投資20000元和25000元。但B在4年後退出合夥企業，C以15000元的資金加入。公司獲得46000元的利潤，那麼C應該分得多少利潤？

答案 - A

解釋

A: B: C =  (2000*12): (25000*12): (15000*8)=  12:5:6
Share of C = (46000* 6/23) = Rs. 12000

題3 - 一家公司的合夥人為A、B和C。投資條件是：A的投資額是B的投資額的三倍，B的投資額是C的投資額的四倍。如果利潤為297000元，那麼B應該分得多少利潤？

答案 - A

解釋

If capital of C be Rs. x . then Capital of B = 4x Rs. 
2( A's capital) = 3(B's capital) = Rs. (3*4x) = Rs. 12x
∴  A's capital = Rs. 6x
⇒ A's capital + B's capital + C's capital = 11x = 297000 
⇒ x = 27000
∴ B's share: 4x = Rs 108000

題4 - A以21000元啟動業務。一段時間後，B投資36000元加入業務。如果公司的利潤在他們之間平均分配，那麼B加入業務後過了幾個月？

答案 - B

解釋

We assume that after the period of x month B joined the business.
Capital of A = (21000*12)= Rs. 252000
Capital of B = {36000* (12-x) }= Rs. (432000-36000x)
252000= 432000- 36000x ⇒ 36000x= 180000 ⇒ x= 5
Hence, B joined after 5 months.

題5 - 三個人A、B和C合租一間陰影地，租金為1460元。A投入10頭牛飼養20天，B投入30頭牛飼養8天，C投入16頭牛飼養9天。每位合夥人應支付多少租金？

答案 - C

解釋

A, B and C  paid rent in the ratio = (10*20): (30*8): (16*9) = 25:30:18
Rent paid by A = Rs.( 1460* 25/73) = Rs. 500
Rent paid by B = Rs. (1460*30/730= Rs. 600
Rent paid By C = Rs. (1460* 18/73) = Rs. 360

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