Principles of Financial Accounting · 免费预览
合伙企业的解散
每当合伙人群体发生变化时即发生解散；清算则通过出售资产、偿还债权人并将剩余现金分配给合伙人来结束经营，若存在资本不足，则由该合伙人个人补足。
1. Dissolution versus liquidation
Dissolution versus liquidation
2. The liquidation sequence
The liquidation sequence
3. A simple liquidation
A simple liquidation
4. Capital deficiency
Capital deficiency
5. Dissolution trigger
Which event causes dissolution of a partnership?
6. Liquidation priority
What is the correct order of claims in a partnership liquidation?
7. Gain allocation basis
A partnership sells its assets at a gain during liquidation. How is the gain allocated?
8. Final distribution basis
After realization gains and losses and creditor payments, how is remaining cash distributed?
9. Deficiency meaning
A partner's capital balance turns negative after realization losses are allocated. That partner must contribute the deficiency amount ____.
10. Creditor payment source
Creditors in a liquidation are paid from the ____ of asset sales before any partner distribution. One word.