點解partnership 的 Profit Appropriation Accounts 唔洗減Drawings?

Profit Appropriation Account only reflect the distribution of PROFIT usually according to the profit sharing ratios of each partner as stated in the partnership agreement, if any.

Drawings is only the amount of MONEY DRWAN by each partner during the accounting period. The money so drawn may NOT related to the profit rather than an account with the partner. For example, a firm with 2 partners under 50:50 basis, if I drawn $100 from the firm's bank account during the year and the firm only made a profit of $10, The entry will be DEBIT the profit and loss appropriation account and CREDIT my account with the firm with $5. I still owed the firm $100 - $5=$95. There will still a debit balance of $95 appeared in the firm's balance sheet. This balance could never be set off against drawings unless there is a profit over $200 and the partners agreed to distribute all.

因為Drawings會響Capital Account度減.........
與Profit 無關