proprietorship accounting

The debit balance in the account of withdrawals for a sole proprietorship or a partnership reflects the decrease in the owner's equity during the accounting period from the withdrawal of cash or other assets for personal use.

独资企业或合伙企业的业主提款账户的借方余额反映在某一会计期间内，由于业主提取现金或其他资产以供私人使用而导致的业主权益减少。

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In most respects, partnership accounting is similar to that in a sole proprietorship& except there are more owners.

除合伙企业拥有多个业主之外，在许多方面，合伙企业会计与独资企业相似。

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In order to make the accounting of single proprietorship develop healthily, this paper sets forth the problems how to operate accounting and how to draw up accounting statements and the like in terms of theory and fact.

为使独资企业会计核算走上健康发展的道路，本文就私营独资企业如何进行会计核算、编制会计报表等问题从理论和实例上进行论述。

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