英語翻譯
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: