The closing of the partnership, and give it to the profit-and-loss partnership. Save the list of closing costs, income, and profit and loss accounts profit and loss by transfer partner for anyone to close the profit and loss account to the account of the partnership capital or spread of partnership either. Depending on the DVD, how to be used in recording. But if they don't want to divide the profit and loss account in the period to transfer the balance of the profit and loss account to the account, the net profit has not yet split.
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