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财务会计英语nit4
Owner’s Equity;Contents;Section 1Partnership Accounting; Unlimited liability (无限责任)
Co-ownership of property (财产共有)
Participation in profits and losses (参与损益分配)
; Advantages and disadvantages of a partnership (合伙制的利弊)
Advantages are that a partnership is easy to form, to change, and to dissolve. Also, a partnership facilitates the pooling of capital resources and individual talents. The disadvantages are that the life of a partnership is limited and that it is difficult for a partnership to raise large amount of capital.
;1.2 Partnership accounting (合伙会计)
Formation of a partnership (合伙企业的组成)
Example 4.1
Example 4.2
Example 4.3
Example 4.4; Example 4.6
Suppose Colin Lambert invested $50,000 into L L Co., the entry to record his investment is:
Cash 50000
Colin Lambert, Capital 50000;Distribution of partnership income and losses
(合伙企业的损益分配)
The major methods for partners to share income and losses are:
a. Stated ratios (设定比例) Stated ratios are applied when all partners agree to give certain
partners certain percentage or fraction of the total in sharing the income.; Example 4.7
Assume that LLCo. had a net income of $88,000 during the first month’s operation. Their partnership agreement stated that the percentage distributed to Ted and Colin should be 60%and 40%, respectively. The calculation was shown as follows:
Lott ($88,000 ×60%) $52,800
Lambert ($88,000 ×40%) $35,200
$88,000; The closing entry to show the distribution was:
2007
Mar. 31 Income Summary 88000
Ted Lott, Capital 52800
Colin Lambert, Capital 35200; b. Capital balance ratios (资本额比例) If invested capital produces the most of income for the partnership, then capital balance ratios may be adopted, based on each partner’s be
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