Re: 98CE : Partnership - Revaluation plus Goodwill -- 會計學原理網上教育學院

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Date Posted: 08:25:19 05/18/01 Fri
Author: 克利馬科斯
Subject: Re: 98CE : Partnership - Revaluation plus Goodwill
In reply to: Soya 's message, "98CE : Partnership - Revaluation plus Goodwill" on 03:14:13 05/18/01 Fri

>克利馬科斯老師鑒﹕
>
>老師，很高興在網上找到你這個網頁。
>我並非本校學生，但亦希望你能為我解答問題，感激不盡 :o)
>
>如題，九八年會考短題目，有一條是Revaluation和Goodwill的
>。以下是題目﹕
>
>Allen and Davis have been partners haring profits and
>losses in the ratio of 3:2 respectively. Their
>balance sheet as at 31 December 1997 was as follows:
>
>Debit sides:
>Goodwill >> $98,000
>Plants and machinery(net) >> $50,400
>Stock >> $20,000
>Debtors >> $26,000
>Cash at bank >> $2,280
>Total >> $ 196680
>
>Credit sides:
>Captial accounts:
> Allen >> $95,000
> Davis >> $85,000
>Creditors >> $ 16,680
>Total >> $ 196680
>
>They decided to admit Charles as a partner on 1
>January 1998. Charles was to contribute $60,000 cash
>as capital and the new profit and loss sharing ratio
>for Allen, Davis and Charles was 5:3:2 respectively.
>Plant and machinery was to be revalued at $76,300 and
>stock of $2,000 was to be written off as obsolete.
>Provision was to be made for doubtful debts at 5% of
>the debtors. Goodwill was revalued at $120,000, but
>would not be shown in the books of the new partnership.
>
>Required:
>Draw up the revaluation account and the partners'
>capital accounts (in coloumnar form) to reflect the
>admission of Charles. (Show the workings for good
>will adjustments.)
>
><以上便上我遇上疑難的題目。>
>
>我做過條題目一次，但當我核對答案時，發現答案所提及o既Go
>odwill 同我所做o既有好大出入。我無開Goodwill
>A/C，我做o左個 Goodwill adjustment workings，方法係將
>$120,000 用 old 同 new ratio 比較並放入Capital
>A/C。我無理會 $98,000 的舊Goodwill
>數字，而建議答案卻在 Revaluation A/C 將
>goodwill的差額($22,000) 放了進去…請問，為甚麼會這樣？
>
>老師可以盡快替我解釋一下原因嗎？謝謝~ :)
>
>祝教安
你問的題目，今天有同學回校溫書時問我。
答案：
假如題目提及信譽增值，必定要用估值帳處理，借信譽$22000；賃估值帳$22000。
另外如果題目後來說不要開信譽帳，這便等於：
各合夥人按新比例提取或取走公司信譽(按新比例)
貸信譽$120000；借資本$120000(按新比例分給合夥人)

$98000那個不能不理會，suppose you want to use the goodwill adjustment table, the first column "before admission" only have a total of $22000, distribute this old partners at old ratio.It is because $98000 has already been distributed to oldpartners some years before. No need to distribute them again.For the "after admission", the total will be $120000.

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Replies:

Re: 98CE : Partnership - Revaluation plus Goodwill -- Soya, 09:13:41 05/18/01 Fri