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。

Questions and Answers

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?

A - 12500 卢比

B - 10500 卢比

C - 15000 卢比

D - 10000 卢比

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?

A - 20000 卢比

B - 25000 卢比

C - 48400 卢比

D - 13250 卢比

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?

A - 1:7:8

B - 2: 5:3

C - 1: 2: 3

D - 20: 15: 12

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?

A - 3:9:2

B - 6:10:15

C - 5:3:2

D - 6:2:3

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?

A - 5 个月

B - 2 个月

C - 3 个月

D - 7 个月

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?

A - 108000 卢比

B - 116000 卢比

C - 80000 卢比

D - 92000 卢比

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?

A - 15760 卢比

B - 15000 卢比

C - 8600 卢比

D - 2000 卢比

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。

A - 100, 400, 1500

B - 200, 600, 1200

C - 200, 800, 1000

D - 600, 500, 900

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。

A - 2000, 3000, 2400

B - 2200, 3400, 1800

C - 2400, 3200, 1800

D - 3000, 3400, 2000

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?

A - 18000 卢比

B - 12000 卢比

C - 8000 卢比

D - 以上皆非

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

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