合伙企业会计

除合伙企业拥有多个业主之外，在许多方面，合伙企业会计与独资企业相似。

In most respects , partnership accounting is similar to that in a sole proprietorship & except there are more owners .

从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。

The account system drawing up of above enterprises is discussed from such aspects as owners , liabilities , owner s rights and account sheets .

泰勒加入合伙企业的会计分录如下

The entry to record Taylor 's admission to the partnership follows

格兰特加入合伙企业的会计记录以下面的计算为依据

The recording of Grant 's admission to the partnership is based on the following calculations

非现金资产应按其转入日的公允市价计入合伙企业的会计账簿。

The valuations assigned to non-cash assets should be their fair market values at the date of transfer to the partnership .

合伙人马丁和纳什同意特伦特入伙，合伙企业的会计分录中如下

Partners Martin and Nash agree to the admission of Trent , and the transaction is recorded in the partnership accounts by the following entry