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प्रश्न
Premium brought by the new partner will be shared by the existing partners in:
विकल्प
New Ratio
Old Ratio
Gain Ratio
Sacrificing Ratio
MCQ
उत्तर
Sacrificing Ratio
Explanation:
When a new partner is admitted into the partnership firm, then he brings some amount of premium for goodwill which will be shared/distributed by the sacrificing partners in their sacrificing ratio.
Sacrificing ratio = Old ratio − New ratio
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Modes of Reconstitution of a Partnership Firm
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