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合伙企业 - 在线测验
以下测验提供与合伙企业相关的多项选择题 (MCQ)。您需要阅读所有给定的答案,然后点击正确的答案。如果您不确定答案,可以使用显示答案按钮查看答案。您可以使用下一测验按钮查看测验中的新一组问题。
问题 1 - Ramesh、Suresh 和 Kumar 是合伙人,他们在一家企业中投资。他们的资本投资比例为 3:4:7。他们在年底获得了 21000 卢比的收益,Kumar 在此利润中获得了多少份额?
答案:B
解释
Ramesh : suresh : kumar = 3:4:7 Share of Kumar = Rs. (21000* 7/14) = Rs. 10500
问题 2 - A 和 C 之间的投资比例为 2:1,但 A 和 B 之间的投资比例为 3:2。一家公司获得了 157300 卢比的利润,计算 B 在利润中的份额?
答案:C
解释
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.
问题 3 - 6(A 的资本):8(B 的资本):10(C 的资本)这是由三个合伙人 A:B;C 组成的公司中的投资条件。A、B 和 C 的资本比率应是多少?
答案:D
解释
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
问题 4 - 公司的投资条件是 A 的投资是 B 的 3 倍,B 的投资是 C 投资的 2/3。计算三个合伙人之间的资本比率?
答案:D
解释
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.
问题 5 - A 以 4500 卢比的金额开始了生意,但一段时间后,B 也以 5400 卢比的投资加入了这个生意,他们之间的利润分成比例为 2:1,那么计算 B 加入生意的时期?
答案:D
解释
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.
问题 6 - A、B 和 C 分别投资 27000 卢比、81000 卢比和 72000 卢比。B 在利润中的份额为 36000 卢比,那么计算公司在年底的总利润?
答案:C
解释
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.
问题 7 - A 和 B 在公司中的投资比例为 3:2。如果 A 在进行慈善捐赠后,从总利润中获得 5% 的份额,获得了 8550 卢比的利润份额。总利润是多少?
答案:B
解释
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.
问题 8 - Ram、Mohan 和 Pawan 分别在一家企业中投资 1000 卢比、4000 卢比和 5000 卢比。在年底,资产负债表显示损失为初始总投资的 20%。计算每个合伙人的损失份额。
答案:C
解释
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
问题 9 - Ram 以 20 万卢比开始了一项业务。四个月后,Shyam 以 40 万卢比加入了他。Hari 在最后三个月以 60 万卢比的资本加入了他们。年底的利润为 7400 卢比。计算每个人在利润中的份额。
答案:C
解释
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
问题 10 - Hariprasad 和 Madhusudan 开始了一项业务,投资额的比例分别为 2:3。如果 Hariprasad 额外投资了 10000 卢比,那么投资比例将为 3:2。Hariprasad 投资了多少金额?
答案:C
解释
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