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Kavita and Lata share profits in the old ratio of 4:1. A loss of ₹10,000 is incurred on revaluation. What will be Lata’s share of this loss?कविता और लता का पुराना लाभ-विभाजन अनुपात 4:1 है। पुनर्मूल्यांकन पर ₹10,000 की हानि हुई। इस हानि में लता का हिस्सा कितना होगा?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹2,000₹2,000
Lata’s share in the old ratio is 1/(4+1) = 1/5. Therefore, her share of the revaluation loss is ₹10,000 × 1/5 = ₹2,000. ₹4,000 represents 2/5 of the total loss, so it is not Lata’s share. Exam tip: Revaluation profit or loss is generally distributed among the partners in their old profit-sharing ratio.लता का पुराना अनुपातिक हिस्सा 1/(4+1) = 1/5 है। इसलिए पुनर्मूल्यांकन हानि में लता का हिस्सा ₹10,000 × 1/5 = ₹2,000 होगा। ₹4,000 कुल हानि का 2/5 भाग है, इसलिए वह लता का सही हिस्सा नहीं है। परीक्षा-टिप: पुनर्मूल्यांकन का लाभ या हानि सामान्यतः पुराने लाभ-विभाजन अनुपात में बाँटी जाती है।
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