There are several aspects of partnership accountings: invest-ments by owners, withdrawals by partners, partnership profits and losses, admission of new partners, withdrawal of old part-ners, the death of a partner, ahd partnership liquidation.

• 合伙企业会计包括几方面的内容：业主的投资，合伙者的提款，企业的盈亏，接纳新的合伙人，原合伙人的退火，合伙人的死亡及合伙企业的清理。