assets (capital) of a partnership

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• partnership agreement — articles of partnership An agreement made between the partners of a partnership. In the absence of either an express or an implied agreement the provisions of the Partnership Act (1890) apply. These provisions are also applicable if an agreement… …   Accounting dictionary

• partnership agreement — articles of partnership An agreement made between the partners of a partnership In the absence of either an express or an implied agreement the provisions of the Partnership Act (1890) apply. These provisions are also applicable if an agreement… …   Big dictionary of business and management

• partnership — part·ner·ship n: an association of two or more persons or entities that conduct a business for profit as co owners see also uniform partnership act in the important laws section compare corporation, joint venture, sole pro …   Law dictionary

• capital account — n. An account that records a business’s capital assets, expenses, and liabilities. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. capital account The …   Law dictionary

• assets — I noun available means, belongings, bona, capital, chattels, effects, estate, funds, goods, holdings, inventories, money, pecuniary resources, personal effects, personal resources, possessions, principal, property, reserves, resources, riches,… …   Law dictionary

• Partnership taxation (Hong Kong) — Partnership taxation in Hong Kong is the taxation of the profits or losses generated by partnership business entities. First, these profits or losses of the partnership are assessed according to the… …   Wikipedia

• capital contribution — n: a contribution of funds or property to the capital of a business by a partner, owner, or shareholder ◇ Under the Internal Revenue Code, a capital contribution is generally excluded from a company s gross income, unless it is a loan from a… …   Law dictionary

• Partnership accounting — When two or more individuals engage in an enterprise as co owners, the organization is known as a partnership. This form of organization is popular among personal service enterprises, as well as in the legal and public accounting professions. The …   Wikipedia

• PARTNERSHIP — Formation The earliest form of commercial partnership in Jewish law was partnership in property, or joint ownership. Craftsmen or tradesmen who wished to form a partnership were required to place money in a common bag and lift it or execute some… …   Encyclopedia of Judaism

• partnership — A business owned by two or more persons that is not organized as a corporation. A voluntary contract between two or more competent persons to place their money, effects, labor, and skill, or some or all of them, in lawful commerce or business,… …   Black's law dictionary

• partnership — a legal business relationship of two or more people who share responsibilities, resources, profits, and liabilities. Glossary of Business Terms See general partnership and limited partnership. American Banker Glossary Shared ownership among two… …   Financial and business terms