Eva, Francis and Gigi have been in business for many years. They have always shared profits and losses equally. No goodwill acco

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问题 Eva, Francis and Gigi have been in business for many years. They have always shared profits and losses equally. No goodwill account has been created in the books. On 1 January Year 7 they agree that Henry will join the partnership. Henry pays $25,000 as his contribution. They agree to share profits and losses equally. The Net Assets before Henry’s admission is $ 60,000. After Henry’s admission, the goodwill is equal to ______.

选项 A、$15,000.
B、$5,000.
C、$35,000.
D、$20,000.

答案A

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