合伙经营 - 例题解析



题1 - 如果甲乙两人分别投资100000元和150000元。如果获得24000元的利润,那么甲乙两人应该如何分配利润?

A - 8600元,12400元

B - 9600元,14400元

C - 10600元,15400元

D - 11600元,16400元

答案 - B

解释

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

题2 - 如果两位合伙人分别投资20000元和25000元。但B在4年后退出合伙企业,C以15000元的资金加入。公司获得46000元的利润,那么C应该分得多少利润?

A - 12000元

B - 11000元

C - 10000元

D - 9000元

答案 - A

解释

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

题3 - 一家公司的合伙人为A、B和C。投资条件是:A的投资额是B的投资额的三倍,B的投资额是C的投资额的四倍。如果利润为297000元,那么B应该分得多少利润?

A - 108000元

B - 118000元

C - 128000元

D - 138000元

答案 - A

解释

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 

题4 - A以21000元启动业务。一段时间后,B投资36000元加入业务。如果公司的利润在他们之间平均分配,那么B加入业务后过了几个月?

A - 1

B - 5

C - 3

D - 4

答案 - B

解释

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.

题5 - 三个人A、B和C合租一间阴影地,租金为1460元。A投入10头牛饲养20天,B投入30头牛饲养8天,C投入16头牛饲养9天。每位合伙人应支付多少租金?

A - 300, 400, 500

B - 200, 300, 380

C - 500, 600, 360

D - 100,200, 300

答案 - C

解释

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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