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英语翻译
In a company,the
owners are shareholders,whose initial stake is shown as share capital and
subsequent profits earned showed as a balance on the profit and loss account,
as in A Limited’s balance sheet following.
In a partnership,the
partners’ individual stakes in the business are represented by capital accounts
(used for their long-term investment) and,sometimes,current accounts （used
to record profit shares,drawings,salaries,interest on capital accounts etc）.So
the bottom half of the balance sheet above,if it were a partnership,might look
as follow:
In a company,the
owners are shareholders,whose initial stake is shown as share capital and
subsequent profits earned showed as a balance on the profit and loss account,
as in A Limited’s balance sheet following.
In a partnership,the
partners’ individual stakes in the business are represented by capital accounts
(used for their long-term investment) and,sometimes,current accounts （used
to record profit shares,drawings,salaries,interest on capital accounts etc）.So
the bottom half of the balance sheet above,if it were a partnership,might look
as follow:
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在一个公司所有者的股东,其最初表现为股权资本和分享后续利润显示作为一个平衡损益账户,在一个有限的资产负债表以下.在建立合作伙伴关系合伙人的个人股份所代表的业务是资本账户(用于长期投资),有时,活期帐户(使用利...
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