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NEW QUESTION: 1
Berry, Drake, and Flanigan are partners in a general partnership. The partners made capital contributions
as follows: Berry, $150,000; Drake, $100,000; and Flanigan, $50,000. Drake made a loan of $50,000 to
the partnership. The partnership agreement specifies that Flanigan will receive a 50% share of profits,
and Drake and Berry each will receive a 25% share of profits. Under the Revised Uniform Partnership Act
and in the absence of any partnership agreement to the contrary, which of the following statements is
correct regarding the sharing of losses?
A. The partners will share in losses according to the allocation of profits specified in the partnership
agreement.
B. The partners will share in losses on a pro rata basis according to the capital contributions.
C. The partners will share in losses on a pro rata basis according to the capital contributions and loans
made to the partnership.
D. The partners will share equally in any partnership losses.
Answer: A
Explanation:
Choice "d" is correct. Under the Revised Uniform Partnership Act, unless agreed otherwise, partners
share losses in the same manner that they share profits.
Choice "a" is incorrect. Under the Revised Uniform Partnership Act, unless agreed otherwise, partners
share losses in the same manner that they share profits. Here, the partners agreed to share profits in a
2 :1:1 ratio. Thus, losses will be shared in that manner rather than equally.
Choice "b" is incorrect. Under the Revised Uniform Partnership Act, unless agreed otherwise, partners
share losses in the same manner that they share profits. They are not shared in accordance with the
partners' capital contributions.
Choice "c" is incorrect. Under the Revised Uniform Partnership Act, unless agreed otherwise, partners
share losses in the same manner that they share profits. They are not shared in accordance with the
partners' capital contributions or loans.
NEW QUESTION: 2
Refer to the exhibit.
Avaya 7003-1 Exam
A Communication Server 1000E Rls. 7 x customer is adding a new Human Resources department with eight IP telephone users. The customer has asked for the telephones to be programmed with consecutive Directory numbers (DNs) from their DID range (2000-2099).
Which numbers sequence is available to meet the customer's requirements?
A. 5091-2098
B. 2010-2017
C. 2050-5057
D. 2001-2008
Answer: A
NEW QUESTION: 3
A work breakdown structure is most useful for:
A. determining potential delays
B. A and C
C. scheduling the start of tasks
D. identifying individual tasks for a project
E. developing a cost estimate
Answer: B
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