✔ 最佳答案
Dr. to the remaining partners in the sharing ratio. For example, if this is a 3 partners' company A:40 B;30 C:30 and if C is going out, then the money given to C has to be shared among the remaining partners in ratio A: $ x 40/70 and B: $ x 30/70. This represents the money paid by the company on behalf of the remaining partners in buying back the share of the outgoing partner.
2010-08-28 19:36:27 補充:
Dr. Partner A current account and Partner B current account with the different shared amount paid to C.