基础会计(英文版)(第二版)Chapter10AccountsforPartnershipandDistributionofNetIncome教材教学课件.pptVIP

Chapter 10 Accounts for Partnership and Distribution of Net Income Accounts for Partnership Partnership: a convenient, inexpensive means of combining the capital and the special abilities of two or two partners. Joint venture: the sharing of an operation’s cost, risk, and management with a partner pr partners from overseas. Partnership Accounting Opening the accounts of a New Partnership Cash 700 000 Accounts Receivable 100 000 Inventory