5合伙企业的损分配.docVIP

5．合伙企业的损益分配 （1）合伙企业的利润分配、亏损分担，按照合伙协议的约定办理。 （2）合伙协议未约定或者约定不明确的，由合伙人协商决定；协商不成的，由合伙人按照“实缴的出资比例”分配、分担；无法确定出资比例的，由合伙人平均分配、分担。 （3）合伙协议不得约定将全部利润分配给部分合伙人或者由部分合伙人承担全部亏损。 【相关链接1】有限合伙企业不得将全部利润分配给部分合伙人；但是，合伙协议另有约定的除外。 【相关链接2】公司弥补亏损和提取公积金后所余税后利润，有限责任公司按照股东实缴的出资比例分配，但全体股东约定不按照出资比例分配的除外。 【相关链接3】有限责任公司的股东对外转让股权时，在同等条件下，其他股东有优先购买权。两个以上股东主张行使优先购买权的，协商确定各自的购买比例；协商不成的，按照转让时各自的出资比例行使优先购买权。公司章程对股权转让另有规定的，从其规定。 【例题1·单选题】根据合伙企业法律制度的规定，合伙协议未约定合伙利润分配和亏损分担比例的，经合伙人协商不成的，合伙人之间分配利润和分担亏损的原则是（ ）。 A．按各合伙人的实缴出资比例分配和分担 B．按各合伙人贡献大小分配和分担 C．在全体合伙人之间平均分配和分担 D．由人民法院决定如何分配和分担 【答案】A 【例题2·多选题】根据合伙企业法律制度的规定，合伙企业出现亏损时，由合伙人分担责任。下列有关亏损分担的表述中，正确的有（）。A．合伙协议有约定比例的，按约定比例分担合伙协议没有约定比例的，C．合伙协议没有约定比例的，由各合伙人平均分担D．合伙协议约定由执行合伙事务的合伙人承担亏损 section of the Department of project management; Project documents and information: Project Engineering Department; Materials and equipment: material supply projects; Security controls: the project Department of safety and security; Construction machinery: Project Engineering Department; Financial: Project Management Department of finance; Security and fire services: project security. 3.3.5 management representative and project manager in this item specifies that the Chief Engineer is the management representative, responsible for the operation of quality management system and supervision, regardless of how his other responsibilities, should have a clear mandate to: ensure that the quality management system is implemented and maintained; The running of the quality management system to the project manager, including needed improvements; Always be aware that the customers needs and requirements. 3.4 3.4.1 project management review should be an annual review of its quality management system to ensure its continuing suitability, adequacy and effectiveness. 3.4.2 Administration review by the project manager responsible for organization and implementation, project quality control Department is responsible for specific tasks. 3.4.3 the management review should compare and evaluate