Question

Gain Ratio, Sacrifice Ratio, New Ratio, Capital Ratio
find odd one

Answer 1

New Ratio

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Answer 2

New ratio is the odd one.

Explanation:

• Let’s compare the definitions of each words given,
• Sacrificing Ratio is the ratio of sacrifice as to the part of profit made by the previous partners, in favor of the one who is entering the firm.  
• Capital Ratio measures the amount of equity and debt funding that has resulted in the company acquiring a certain level of Net Property Plant Equipment.
• Gaining ratio is the ratio of gain in the share of profit, received by the continuing partner when one of the partners resigns or leaves the firm.
• The ratio in which profits or losses are shared by the continuing partners after retirement of a partner is called New ratio.  
• From the above definitions, we can understand that New ratio is the only one that’s happening after the retirement of the partner.
• Hence, New ratio is the odd one.