Question 1/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33
लाभ प्राप्ति अनुपात में ऋणात्मक परिणाम का विशेषज्ञ अर्थ क्या है?
What is the expert meaning of a negative result in gaining ratio?
#goodwill
#negative-gain
#sacrifice
A वह साझेदार त्याग कर रहा है / That partner is sacrificing
B वह अधिक लाभ पा रहा है / That partner is gaining more
C वह मृत साझेदार है / That partner is deceased
D वह बैंक खाता है / That partner is bank account
Explanation opens after your attempt
Correct Answer
A. वह साझेदार त्याग कर रहा है / That partner is sacrificing
Step 1
Concept
A negative result shows that new share is less than old share. It is treated as sacrifice and not gain.
Step 2
Why this answer is correct
The correct answer is A. वह साझेदार त्याग कर रहा है / That partner is sacrificing. A negative result shows that new share is less than old share. It is treated as sacrifice and not gain.
Step 3
Exam Tip
ऋणात्मक परिणाम बताता है कि नया हिस्सा पुराने हिस्से से कम है। इसे लाभ नहीं बल्कि त्याग माना जाता है।
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Question 2/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33
लाभ प्राप्ति अनुपात में ऋणात्मक परिणाम आने पर परीक्षा में क्या सावधानी रखनी चाहिए?
When a negative result appears in gaining ratio what care should be taken in exams?
#goodwill
#negative-gain
#exam-tip
A उसे त्याग मानकर लाभ प्राप्ति से अलग रखें / Treat it as sacrifice and keep it separate from gain
B उसे लाभ मानकर जोड़ दें / Treat it as gain and add it
C उसे नकद मान लें / Treat it as cash
D उसे अनदेखा करके नया अनुपात लगा दें / Ignore it and apply new ratio
Explanation opens after your attempt
Correct Answer
A. उसे त्याग मानकर लाभ प्राप्ति से अलग रखें / Treat it as sacrifice and keep it separate from gain
Step 1
Concept
A negative result shows that the partner has sacrificed share. Such partner is not charged goodwill burden.
Step 2
Why this answer is correct
The correct answer is A. उसे त्याग मानकर लाभ प्राप्ति से अलग रखें / Treat it as sacrifice and keep it separate from gain. A negative result shows that the partner has sacrificed share. Such partner is not charged goodwill burden.
Step 3
Exam Tip
ऋणात्मक परिणाम बताता है कि साझेदार ने हिस्सा छोड़ा है। ऐसे साझेदार पर सद्भावना भार नहीं डाला जाता।
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Question 3/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 33
पुराना अनुपात 4:2:3 है। ब अवकाशग्रहण करता है और अ स नया अनुपात 3:4 रखते हैं। वास्तविक लाभ किसे हुआ?
Old ratio is 4:2:3. B retires and A C new ratio is 3:4. Who actually gained?
#goodwill
#negative-gain
#analysis
A केवल स / Only C
B केवल अ / Only A
C अ और स दोनों / Both A and C
D कोई नहीं / No one
Explanation opens after your attempt
Correct Answer
A. केवल स / Only C
Step 1
Concept
A share slightly decreases while C share increases. Therefore only C actually gains.
Step 2
Why this answer is correct
The correct answer is A. केवल स / Only C. A share slightly decreases while C share increases. Therefore only C actually gains.
Step 3
Exam Tip
अ का हिस्सा थोड़ा घटता है जबकि स का हिस्सा बढ़ता है। इसलिए वास्तविक लाभ केवल स को हुआ।
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Question 4/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner Goodwill Settlement Class 12 Level 32
यदि लाभ प्राप्ति अनुपात में किसी साझेदार का मान ऋणात्मक आए तो उसका अर्थ क्या है?
If a partner value in gaining ratio is negative what does it mean?
#goodwill
#negative-gain
#sacrifice
A वह त्याग कर रहा है / He is sacrificing
B वह अधिक लाभ पा रहा है / He is gaining more
C वह मृत साझेदार है / He is deceased partner
D वह बैंक है / He is bank
Explanation opens after your attempt
Correct Answer
A. वह त्याग कर रहा है / He is sacrificing
Step 1
Concept
A negative value means his new share is less than old share. It should be read as sacrifice and not as gain.
Step 2
Why this answer is correct
The correct answer is A. वह त्याग कर रहा है / He is sacrificing. A negative value means his new share is less than old share. It should be read as sacrifice and not as gain.
Step 3
Exam Tip
ऋणात्मक मान बताता है कि उसका नया हिस्सा पुराने हिस्से से कम है। इसे लाभ प्राप्ति में नहीं बल्कि त्याग में पढ़ना चाहिए।
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Question 5/7
Expert Accountancy
Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 29
यदि किसी शेष साझेदार का नया हिस्सा पुराने हिस्से से कम हो तो उसे क्या माना जाएगा?
If a continuing partner new share is less than his old share what will it be treated as?
#sacrifice
#negative gain
#concept
A त्याग / Sacrifice
B ग्रहण / Gain
C नया लाभ / New profit
D पूंजी लाभ / Capital profit
Explanation opens after your attempt
Correct Answer
A. त्याग / Sacrifice
Step 1
Concept
Gaining ratio is made only from increased shares. A reduced share is called sacrifice.
Step 2
Why this answer is correct
The correct answer is A. त्याग / Sacrifice. Gaining ratio is made only from increased shares. A reduced share is called sacrifice.
Step 3
Exam Tip
ग्रहण अनुपात केवल बढ़े हुए हिस्सों से बनता है। घटा हुआ हिस्सा त्याग कहलाता है।
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Question 6/7
Hard Accountancy
Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 30
ए बी और सी 6:5:4 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 1:2 है। लाभ प्राप्ति अनुपात क्या होगा?
A B and C share profits in 6:5:4. C retires and A B new ratio is 1:2. What will be the gaining ratio?
#gaining ratio
#negative gain
#concept
A 0:1
B 1:0
C 1:2
D 6:5
Explanation opens after your attempt
Step 1
Concept
A share decreased and B share increased. Therefore only B gains and the ratio is 0:1.
Step 2
Why this answer is correct
The correct answer is A. 0:1. A share decreased and B share increased. Therefore only B gains and the ratio is 0:1.
Step 3
Exam Tip
ए का हिस्सा घटा है और बी का हिस्सा बढ़ा है। इसलिए लाभ केवल बी को है और अनुपात 0:1 है।
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Question 7/7
Hard Accountancy
Reconstitution - Retirement or Death of a Partner New Ratios Class 12 Level 28
ए बी और सी 5:4:1 में लाभ बांटते हैं। सी सेवानिवृत्त होता है और ए बी का नया अनुपात 2:3 है। लाभ प्राप्ति अनुपात क्या होगा?
A B and C share profits in 5:4:1. C retires and A B new ratio is 2:3. What will be the gaining ratio?
#gaining ratio
#negative gain
#concept
A 0:1
B 1:0
C 2:3
D 5:4
Explanation opens after your attempt
Step 1
Concept
A share decreases and B share increases. Therefore only B gains and the ratio is 0:1.
Step 2
Why this answer is correct
The correct answer is A. 0:1. A share decreases and B share increases. Therefore only B gains and the ratio is 0:1.
Step 3
Exam Tip
ए का हिस्सा घटा और बी का हिस्सा बढ़ा। इसलिए लाभ केवल बी को है और अनुपात 0:1 होगा।
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