| 单词 | partnership accounts |
| 释义 | partnership accounts partnership accounts The accounts kept by a partnership. They include an appropriation account in which the profit is shared between the partners in accordance with the partnership agreement. This may be in the form of salaries, interest on capital, and a share of the profit in the appropriate profit-sharing ratio. Each partner also has a capital account and a current account. The former is used to account for capital contributions, goodwill, and revaluations; the latter for all other transactions, such as appropriations of profit and drawings. |
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