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easyMCQCUET Accountancy 2025 30 May Shift 22026Accountancy
1 mark

The minimum guaranteed amount shall be paid to the new partner when his share of profit as per the profit sharing ratio:

  1. A
    is more than the guaranteed amount
  2. B
    is less than the guaranteed amount
  3. C
    is equal to the guaranteed amount
  4. D
    is not guaranteed by anyone

Solution & Step-by-step Explanation

A guarantee of profit means a partner is assured a minimum fixed share of profits. If their computed share based on the regular profit-sharing ratio falls below this guaranteed minimum, the deficiency is covered and paid out to them by the guaranteeing partner(s) or the firm. If their calculated share is higher than the minimum guaranteed threshold, they receive their actual higher calculated share.

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The minimum guaranteed amount shall be paid to the new partner when his share of profit as per the profit sharing ratio:
A
is more than the guaranteed amount
B
is less than the guaranteed amount
C
is equal to the guaranteed amount
D
is not guaranteed by anyone

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