यदि लाभ वितरण में आरक्षित निधि को साझेदारों के लाभ हिस्से के बाद बनाया गया जबकि विलेख में पहले बनाना था तो क्या प्रभाव होगा?
If reserve is created after partners profit share though deed required it before profit share what is the effect?
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Correct Answer
A. साझेदारों का लाभ हिस्सा अधिक दिखेगाPartners profit share will be overstated
Concept
If reserve were created first distributable profit would be lower. Creating it later may overstate profit share.
Why this answer is correct
The correct answer is A. साझेदारों का लाभ हिस्सा अधिक दिखेगा / Partners profit share will be overstated. If reserve were created first distributable profit would be lower. Creating it later may overstate profit share.
Exam Tip
पहले आरक्षित निधि बनती तो बांटने योग्य लाभ कम होता। बाद में बनाने से लाभ हिस्सा अधिक दिख सकता है।
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