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美国CPA《财务会计与报告》例题（2）
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 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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