(已压缩)flk1 practice assessment-169

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A clause in a partnership agreement states as follows: '7. DRAWINGS AND SALARIES 7.1 The Net Profits or Net Losses of the Partnership shall be divided equally between the Partners. 7.2 Each Partner shall be entitled to draw out of the Partnership Bank account for his own use, such sum as may from time to time be agreed by all the Partners on account of his drawings being his or her accruing share of the Net Profits for each Accounting Period provided that no sum shall be so drawn unless there is money in the account available for such purpose in excess of the monies necessary for the current expenses of the Partnership. 7.3 If in any Accounting Period the aggregate amount drawn out by any Partner shall be found to exceed the amount of his share of the Net Profits for that Accounting Period he shall repay within 30 days of the end of such Accounting Period such excess. 7.4 It is agreed that an annual salary in the sum of £30,000 shall be paid to the Partners and that this shall be in addition to such Partners’ share of Net Profits and will not be on account of the same and furthermore that such salaries shall be paid whether or not there is sufficient cleared money in the Partnership Bank account available for such purpose. Such salaries shall be subject to increases as may from time to time be agreed by all the Partners.' Which of the following statements best represents a combination of elements that exist in this partnership that deviate from the provisions of the Partnership Act 1890?