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合夥企業 - 線上測驗
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問題 1 - Ramesh、Suresh 和 Kumar 是合夥人，他們在一家企業中投資。他們的資本投資比例為 3:4:7。他們在年底獲得了 21000 盧比的收益，Kumar 在此利潤中獲得了多少份額？
答案：B
解釋
Ramesh : suresh : kumar = 3:4:7 Share of Kumar = Rs. (21000* 7/14) = Rs. 10500
問題 2 - A 和 C 之間的投資比例為 2:1，但 A 和 B 之間的投資比例為 3:2。一家公司獲得了 157300 盧比的利潤，計算 B 在利潤中的份額？
答案：C
解釋
Let the ratio of profit sharing between A: B: C is 6x : 4x :3x respectively. = 6:4:3 Share of B in profit = Rs. (157300* 4/13) = 48400 Rs.
問題 3 - 6（A 的資本）：8（B 的資本）：10（C 的資本）這是由三個合夥人 A：B；C 組成的公司中的投資條件。A、B 和 C 的資本比率應是多少？
答案：D
解釋
Let 6 (capital of A) : 8(capital of B) : 10 (capital of C) = Rs. x Then, A's capital = Rs. x/6 , B?s capital = x/8 and C's capital = x/10 A: B: C = x/6 : x/8 : x/10 = 1/6 : 1/8 :1/10 = 20: 15: 12
問題 4 - 公司的投資條件是 A 的投資是 B 的 3 倍，B 的投資是 C 投資的 2/3。計算三個合夥人之間的資本比率？
答案：D
解釋
Suppose Rs. x invested by C . Then , 2x/3 invest by B and Rs. 2x invested by A. A: B: C = 2x: 2x/3 : x = 6x: 2x : 3x = 6: 2: 3.
問題 5 - A 以 4500 盧比的金額開始了生意，但一段時間後，B 也以 5400 盧比的投資加入了這個生意，他們之間的利潤分成比例為 2:1，那麼計算 B 加入生意的時期？
答案：D
解釋
If for the x months , B remains in the business. A: B = ( 4500*12) : (5400*x) = (54000 : 5400x) = (10:1) ∴ 10/x = 2/1 ⇒ 2x = 10 ⇒ x= 5 Thus , we can say that B remains in the business for the period of 5 months then on the basis of that statement we can say after the period of 7month B join the business.
問題 6 - A、B 和 C 分別投資 27000 盧比、81000 盧比和 72000 盧比。B 在利潤中的份額為 36000 盧比，那麼計算公司在年底的總利潤？
答案：C
解釋
A:B:C = 27000 : 81000: 72000 = 3: 9: 8 If x is the total profit of the year . Then , the share of B in profit = Rs. (x* 9/20) ∴ 9x/20 = 36000 ⇒ x = 36000*20/ 9 = 80000. Hence, Rs. 80000 earned by B as a profit.
問題 7 - A 和 B 在公司中的投資比例為 3:2。如果 A 在進行慈善捐贈後，從總利潤中獲得 5% 的份額，獲得了 8550 盧比的利潤份額。總利潤是多少？
答案：B
解釋
If X is the total profit of a firm at the end of the year . Amount of charity which is paid = 5% of rs. x = (5/100*x) = x/20 , balance =(x-x/20) = rs. 19x/20 Share of A = rs. (19x/20* 3/5) = Rs. 57x/100 ∴ 57x/100= 8550 ⇒ x = (8550*100)/57 = 15000. Hence, the total profit of the firm = Rs. 15000.
問題 8 - Ram、Mohan 和 Pawan 分別在一家企業中投資 1000 盧比、4000 盧比和 5000 盧比。在年底，資產負債表顯示損失為初始總投資的 20%。計算每個合夥人的損失份額。
答案：C
解釋
Total initial investment = Rs (1000 + 4000 + 5000) = Rs 10000 Total loss = 20% of total investment = 20/100 * 10000 = Rs 2000 Ratio of investment by all partners = 1000 : 4000 : 5000 = 1 : 4 : 5 Sum of the ratios = 1 + 4 +5 = 10 Share of loss for Ram = 1/10 * 2000 = Rs 200 Share of loss for Mohan = 4/10 * 2000 = Rs 800 Share of loss for Pawan = 5/10 * 2000 = Rs 1000
問題 9 - Ram 以 20 萬盧比開始了一項業務。四個月後，Shyam 以 40 萬盧比加入了他。Hari 在最後三個月以 60 萬盧比的資本加入了他們。年底的利潤為 7400 盧比。計算每個人在利潤中的份額。
答案：C
解釋
Ram's contribution is for 12 months. Shyam's contribution is for 8 months. Hari's contribution is for 3 months. Ram's contribution of Re 2 lakhs for 12 months is equivalent to Re (2*12) = Re 24 lakhs in 1 month Shyam's contribution is equivalent to Re (4*8) = Re 32 lakhs in 1 month Hari's contribution is equivalent to Re (6*3) = Re 18 lakhs in 1 month Share in the profit should be in the ratio = 24 : 32 : 18 = 12 : 16 : 9 Sum of ratios = 12 +16 + 9 = 37 Ram's share = 12/37 * 7400 = Re 2400 Shyam's share = 16/37 * 7400 = Re 200 Hari's share = 9/37 * 7400 = Re 1800
問題 10 - Hariprasad 和 Madhusudan 開始了一項業務，投資額的比例分別為 2:3。如果 Hariprasad 額外投資了 10000 盧比，那麼投資比例將為 3:2。Hariprasad 投資了多少金額？
答案：C
解釋
Let the initial investment be of Hariprasad and Madhusudan be 2x and 3x respectively. As per question, 2x + 10000 = 3/2 3x Or, 4x + 20000 = 9x Or, 5x = 20000 Or, x = 4000 Hariprasad?s initial investment = 2x = 2*4000 = Re 8000