合伙企业会计处理与资本账户管理.pptx

AccountingforPartnershipsChapter12

PartnershipFormofOrganizationPartnershipAgreementVoluntaryAssociationLimited

LifeTaxationUnlimitedLiabilityMutualAgencyCo-OwnershipofPropertyC1

OrganizationswithPartnershipCharacteristicsLimitedPartnerships

(LP)Generalpartnersassumemanagementdutiesandunlimitedliabilityforpartnershipdebts.Limitedpartnershavenopersonalliabilitybeyondinvestedamounts.LimitedLiabilityPartnerships

(LLP)Protectsinnocentpartnersfrommalpracticeornegligenceclaims.

Moststatesholdallpartnerspersonallyliableforpartnershipdebts.Limi

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