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प्रश्न
Give two differences between Sacrificing Ratio and Gaining Ratio.
अंतर स्पष्ट करें
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उत्तर
| Sacrificing Ratio | Gaining Ratio | |
| Purpose |
Sacrificing Ratio is calculated to determine how much of their share in profits existing partners are giving up to accommodate a new partner. |
Gaining Ratio is calculated to determine how much extra share in profits continuing partners are gaining from the retiring or deceased partner’s share. |
| Applied To | Sacrificing Ratio is applicable when there is an admission of a new partner or a change in the profit-sharing ratio. | Gaining Ratio is applicable when a partner retires or passes away, and the remaining partners gain from their share. |
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