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For partnership goodwill valuation, the profits of the last four years are ₹20,000, ₹30,000, ₹40,000 and ₹50,000, respectively. What is the average profit?साझेदारी में गुडविल का मूल्यांकन करने के लिए पिछले चार वर्षों के लाभ क्रमशः ₹20,000, ₹30,000, ₹40,000 और ₹50,000 हैं। औसत लाभ कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹35,000₹35,000
Average Profit = Total Profit ÷ Number of Years. Total profit = ₹20,000 + ₹30,000 + ₹40,000 + ₹50,000 = ₹1,40,000. Therefore, average profit = ₹1,40,000 ÷ 4 = ₹35,000. ₹1,40,000 is the total profit, not the average profit. Exam tip: Always divide the total of past profits by the number of years.औसत लाभ = कुल लाभ ÷ वर्षों की संख्या। कुल लाभ = ₹20,000 + ₹30,000 + ₹40,000 + ₹50,000 = ₹1,40,000। इसलिए औसत लाभ = ₹1,40,000 ÷ 4 = ₹35,000। ₹1,40,000 कुल लाभ है, औसत लाभ नहीं। परीक्षा-युक्ति: औसत लाभ निकालते समय कुल लाभ को लाभ-वर्षों की संख्या से अवश्य भाग दें।
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