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 revalued，Robb will have a 25% interest in capital and profits，for an investment of $30，000.What amount should be recorded as a bonus to the original partners?
　　a.$0
　　b.$5，000
　　c.$7，500
　　d.$20，000
　　Explanation
　　Choice “b” is correct，$5，000.
　　Total equity of new partnership：
　　Eagle　　　　 $45，000
　　Falk　　　　　$25，000
　　Robb　　　　　$30，000
　　Total 　　　　$100，000
　　Since Robb is receiving a 25% interest in the partnership，his capital account will be credited with 25% of the total equity of the new partnership，or $25，000.The difference between his contribution of $30，000，and his capital account balance of $25，000，is credited to the other partners as a bonus.
　　高顿网校温馨提醒
　　2015年USCPA考试进行改革，难度提升？没关系，高顿网校USCPA题库为你解忧，每题都附有详细的答案和解析，每天加强训练，通过考试指日可待！点此进入高顿网校USCPA免费题库>>>
　　美国注册会计师精彩推荐：        USCPA招生专题
        2015年USCPA考试常见问题解析

展开全文