I don't know if this is relevant for the SO homebrewing forum, but anyway..
A friend and I had a discussing over a beer the other night at a bar in Oslo.
I bought a 2 dl(0.2L) with an incredible imperial stout(abv: 13.49%) and he bought a 3dl(0.33L) double IPA(abv: 8.5%). While we was drinking the beers the discussing was about what of these two beers wound get one of us more intoxicated then the other (we have pretty much the same body shape and weight, and drinking-speed). Is there some theoretical formula that wound calculate/guesstimate how must alcohol is going into our bodies?