0.6 现金分配计划.pdf

现金分配计划 1. 按照合伙人对可能损失易受伤害的程度排序 2. 编制假定损失吸收表 3. 编制现金分配计划 4. 编制现金分配表 15- 1 1. 易受伤害程度排序 • 排序依据 吸收损失程度 = 合伙人权益 / 损益分配比率 Duro, Kemp and Roth 的权益分别为 $340, $360 and $160 ，损益比率为 50%, 30%, and 20% Duro: 340/.5 = $680 Kemp: 360/.3 = $1,200 Roth: 160/.2 = $800 Duro 最易受伤, Kemp 承受损失能力最强. 15-2 2. Assume Loss Absorption Assume partnership losses sufficient to wipe out Duro first, then additional losses to eliminate Roth. Duro Kemp Roth Total* 清算前权益 $340 $360 $160 $860 吸收Duro权益的假定损失 (680) 比率 5:3:2 (340) (204) (136) Subtotal $0 $156 $24 吸收Roth权益的假定损失 比率 3:2 (36) (24) (60) Subtotal $0 $120 $0 $120 15-3 3. Cash Distribution Plan If the $500 liabilities have not yet been paid, and two cash distributions are planned for $550 and $250, a cash distribution schedule is prepared. 15-4