मराठी

Premium brought by the new partner will be shared by the existing partners in: -

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प्रश्न

Premium brought by the new partner will be shared by the existing partners in:

पर्याय

  • 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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