Partnership 計goodwill用super-profit點計呢 ?
中文解釋is preferable.
explain it with an example.
2007-02-11 09:19:26 · 2 個解答 · 發問者 ? 5 in 商業與財經 ➔ 其他：商業與股市
即average net profit - rate of return x 幾多年goodwill - purchase 嗎 ?
2007-02-15 07:03:26 · update #1
好似唔是rate of return
Annual net profits
less
(i) Remuneration proprietor would have earned for sililar work elsewhere
(ii) Interest that would have been invested elsewhere
Annual super profits
Super profits are what an accountant would call what is left of the net porfits after allowances have been made for (a) services of the proprietor and (b) the use of the capital.
The annual super profits are then multiplied by a number agreed by seller and purchaser of the business in order to arrive at the selling price.
super profit好似是goodwill那個數
2007-02-15 15:32:17 · answer #1 · answered by DORIS 7 · 0⤊ 0⤋
super profit 係用 profit 減去 rate of return 計出黎.
eg
super profit -> 2 year purchase goodwill
profit for last 3 year = 2000 , 2000 , 3000
use weighted average 1:2:2
rate of return on fixed assets = 5%
fixed asset of 3 year remains unchange and = 60000
super profit = 2 X [ 60000 X 5% - (2000 + 2000x2 + 3000x2)/5)]
= 1200
2007-02-14 19:50:37 · answer #2 · answered by ? 2 · 0⤊ 0⤋