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美国CPA《财务会计与报告》例题（1）
为了帮助广大学员备战2014年美国CPA考试，正保会计网校精心为大家整理了美国CPA考试各科目练习题，希望能够提升您的备考效果，祝您学习愉快！
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.
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