首先未revalue 前
Land and buildings 75000
Stock 15000
Revalue後
Land and buildings 11200
Stock 22000
The partner do not wish goodwill or the valuations to remain to the account.
咁revaluation 後個balance sheet 係用revalue後個value定係未revalue前既value.
更新1:
The old partners agree to admin a new partner to the partnership.
