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2 甲、乙二合夥人資本帳戶餘額分別為$50,000 及$80,000，損益分配比例為 4：6。丙經甲、乙
同意投資$90,000 於該合夥組織並取得 25%之合夥權益。試問丙加入後，甲、乙、丙三人之資 本額分別是多少？
(A)$64,000；$101,000；$55,000
(B)$66,000；$99,000；$55,000
(C)$106,000；$164,000；$90,000
(D)$108,000；$162,000；$90,000
答案：登入後查看
統計： A(163), B(89), C(27), D(25), E(0) #3171801
統計： A(163), B(89), C(27), D(25), E(0) #3171801
詳解 (共 4 筆)
黃娟娟
#5974980
丙加入後資本額=(50,000+80,000+90,000)*0.25=55,000
90,000-55,000=35,000 --甲*4/10 =14,000
--乙*6/10=21,000
甲=50,000+14,000=64,000
乙=80,000+21,000=101,000 丙 =55,000 ----(A)
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七出
#6633287
丙取得權益=($50,000+$80,000+$90,000)×25%=$55,000
取得給付價款與取得權益差額=$90,000-$55,000=$35,000
甲權益=$50,000+$35,000×4/(4+6)=$64,000
乙權益=$80,000+$35,000×6/(4+6)=$101,000
取得給付價款與取得權益差額=$90,000-$55,000=$35,000
甲權益=$50,000+$35,000×4/(4+6)=$64,000
乙權益=$80,000+$35,000×6/(4+6)=$101,000
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