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　　USCPA的考試重點(diǎn)在于對(duì)知識(shí)點(diǎn)的理解。因此，熟練掌握知識(shí)點(diǎn)是復(fù)習(xí)備考當(dāng)中的著重點(diǎn)。高頓網(wǎng)校USCPA小編今天就給大家講一講USCPA中財(cái)務(wù)會(huì)計(jì)與報(bào)告的知識(shí)點(diǎn)：partnerships。
　　合伙人是指投資組成合伙企業(yè)，參與合伙經(jīng)營(yíng)的組織和個(gè)人，是合伙企業(yè)的主體，了解合伙企業(yè)首先要了解合伙人。合伙人在法學(xué)中是一個(gè)比較普通的概念，通常是指以其資產(chǎn)進(jìn)行合伙投資，參與合伙經(jīng)營(yíng)，依協(xié)議享受權(quán)利，承擔(dān)義務(wù)，并對(duì)企業(yè)債務(wù)承擔(dān)無(wú)限（或有限）責(zé)任的自然人或法人。合伙人應(yīng)具有民事權(quán)利能力和行為能力。
　　Admission of a partner–Purchase of an existing partnership interest，OR Investing additional capital into the partnership.
　　Purchase or sale of existing partnership interest is outside partnership transaction. So No journal entry.
　　Investing additional capital into the partnership can use three method.
　　Exact/Bonus/Goodwill method
　　Contributions=FV of asset–PV of assumed liability
　　Exact method.
　　New partnership%=New contribution/Total contributions
　　Bonus method.
　　New partnership% is stipulate by agreement.
　　Bonus=New contributions-Total contributions*new partnership%
　　Bonus allocates to old partner account by profit share%
　　Dr.New Contributions
　　Cr.Capital–old partner（bonus part）
　　Cr.Capital–new partner（Total contributions*new partnership stipulate%）
　　Goodwill method.
　　New partnership% is stipulate by agreement.
　　Goodwill=New contributions/new partnership%-Total contributions
　　Goodwill allocates to old partner account by profit share%
　　Dr.New Contributions
　　Dr.Goodwill（goodwill part）
　　Cr.Capital–old partner（goodwill part）
　　Cr.Capital–new partner（the amount of new contributions）
　　Exact method
　　The incoming partner‘s capital account is their actual contribution.
　　No adjustment to the existing partner‘s capital account
　　Bonus method
　　Balance in total capital accounts controls the computation
　　The incoming partner‘s capital account is their% of the partnership total contributions.
　　Bonus method（Continued）
　　Adjust the existing partner‘s capital accounts to balance.
　　Goodwill method
　　Going in investment controls the computation
　　The incoming partner‘s capital account is their actual contribution.
　　Goodwill is determined based upon the incoming partner‘s contribution，and shared by the existing partners.
　　In partnership，all interest，salaries，and bonuses are deducted from total profit to arrive at the amount of the profit and loss distributed in the profit and loss ratio.
　　Withdrawal of a partner–Bonus method Vs.Goodwill method
　　Withdrawal Bonus method，bonus=withdrawing partner‘s capital account（after r*uation）–consideration paid
　　Withdrawal goodwill method，goodwill=Consideration/withdrawing partner‘s%-before withdrawing capital account（after r*uation）
　　Bonus and Goodwill is allocated to remaining partner‘s capital account in accordance with their profit and loss ratio
　　Liquidation of a partnership
　　The order of preference regarding distribution of assets are
　　Creditors，including partners who are creditors，must be paid before the noncreditor partners receive any payments.
　　Rights of offset between a partner‘s loans to and from the partnership and that person’s capital balances generally exists in liquidation.
　　Capital deficiency is a debit balance in a partner‘s capital account and indicates that the partnership has a claim against the partner for the amount of the deficiency.（資不抵債，無(wú)限責(zé)任）
　　普通合伙人對(duì)合伙企業(yè)債務(wù)負(fù)無(wú)限連帶責(zé)任。債權(quán)人可對(duì)任意一個(gè)、數(shù)個(gè)、全體普通合伙人行使追償權(quán)。任一合伙人對(duì)于其償還的，超過(guò)其約定份額的部分，對(duì)其他合伙人有代位追償權(quán)。