Ngày 01 tháng 4 20X9 Ben và Ted trên một đối tác mới, Harry, người đã đóng góp vốn $ 20,000. Ted đóng góp vốn thêm $ 5,000 trong cùng một ngày. Nó là đồng ý rằng Harry sẽ nhận được một mức lương là $ mỗi năm và tỷ lệ chia sẻ lợi nhuận mới sẽ được 02:02:01 (Ben, Ted, Harry). Lợi nhuận trong năm tài chính kết thúc ngày 31 tháng 12 20X9 là $ 170,000. Chia sẻ lợi nhuận cho Ben là gì | Study Period 21 continued 3 Bill Ben and Ted are in partnership sharing profits in the ratio 2 2 1 after allowing for a salary of 20 000 per annum for Ted. The partner s capital balances are Bill 45 000 Ben 25 000 Ted 20 000. Interest is paid at 10 per annum. On 30 June 20X8 Bill retires taking out his capital. Ben and Ted agree that Ted s salary will be discontinued and they will now share profits equally. Profits for the year ended 31 December 20X8 is 130 000. This accrues evenly throughout the year. What is Ben s total share of profit for the year A 51 575 B 54 075 C 40 400 D 42 900 4 On 1 April 20X9 Ben and Ted take on a new partner Harry who contributes 20 000 capital. Ted contributes an additional 5 000 capital on the same day. It is agreed that Harry will receive a salary of 25 000 per annum and the new profit sharing ratio will be 2 2 1 Ben Ted Harry . Profit for the year ended 31 December 20X9 is 170 000. What is Ben s total share of the profit for the year A 72 B 62 C 64 D 72 55 Study Period 21 continued 5 The following is an extract from the financial statements of Tornado Co at 31 December 19X9. Balance sheet as at 31 December 19X9 Called up share capital 000 Ordinary shares of 1 each 400 8 preferred shares of 1 each 50 450 Retained earnings 80 530 Income statement for the year ended 31 December 19X9 000 Profit on ordinary activities after taxation Dividends 45 Preferred 4 Ordinary 36 40 Retained profit for the year 5 What is the return on equity capital employed A B C D 6 The following balances were extracted from a limited liability company s balance sheet at successive year ends. Income tax payable Dividends payable Year 1 Year 2 354 216 56 39 The tax charge in the income statement was 301 000. Dividends of 70 000 were declared before the year end. What will be the amount included in the cash flow statement for dividends and taxation Dividends Taxation A 170 000 138 000 B 70 000 301 000 C 87 000 439 000 D
