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2014年美國CPA《財務會計與報告》每日練習(2)

高頓網校2014-10-17 17:10Mosher
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　　Eagle and Falk are partners with capital balances of $45，000 and 25，000，respectively.They agree to admit Robb as a partner.After the assets of the partnership are r*ued，Robb will have a 25% interest in capital and profits，for an investment of $30，000.What amount should be recorded as goodwill to the original partners?

　　a.$0

　　b.$5，000

　　c.$7，500

　　d.$20，000

　　CPA-00721 Explanation

　　Choice “d” is correct，$20，000.

　　Robb's investment：

　　25% of total capital=$30，000

　　Calculate total capital $30，000/.25

　　Total capital=$120，000

　　Less existing capital balances：

　　Eagle 　　　　$45，000

　　Falk　　　　　 25，000

　　Robb　　　　　 30，000

　　Total assets contributed=$100，000

　　Goodwill to original partners=$ 20，000

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