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　　USCPA的考试重点在于对知识点的理解。因此，熟练掌握知识点是复习备考当中的着重点。高顿网校USCPA小编今天就给大家讲一讲USCPA中财务会计与报告的知识点：partnerships。
　　合伙人是指投资组成合伙企业，参与合伙经营的组织和个人，是合伙企业的主体，了解合伙企业首先要了解合伙人。合伙人在法学中是一个比较普通的概念，通常是指以其资产进行合伙投资，参与合伙经营，依协议享受权利，承担义务，并对企业债务承担无限（或有限）责任的自然人或法人。合伙人应具有民事权利能力和行为能力。
　　Admission of a partner–Purchase of an existing partnership interest，OR Investing additional capital into the partnership.
　　Purchase or sale of existing partnership interest is outside partnership transaction. So No journal entry.
　　Investing additional capital into the partnership can use three method.
　　Exact/Bonus/Goodwill method
　　Contributions=FV of asset–PV of assumed liability
　　Exact method.
　　New partnership%=New contribution/Total contributions
　　Bonus method.
　　New partnership% is stipulate by agreement.
　　Bonus=New contributions-Total contributions*new partnership%
　　Bonus allocates to old partner account by profit share%
　　Dr.New Contributions
　　Cr.Capital–old partner（bonus part）
　　Cr.Capital–new partner（Total contributions*new partnership stipulate%）
　　Goodwill method.
　　New partnership% is stipulate by agreement.
　　Goodwill=New contributions/new partnership%-Total contributions
　　Goodwill allocates to old partner account by profit share%
　　Dr.New Contributions
　　Dr.Goodwill（goodwill part）
　　Cr.Capital–old partner（goodwill part）
　　Cr.Capital–new partner（the amount of new contributions）
　　Exact method
　　The incoming partner‘s capital account is their actual contribution.
　　No adjustment to the existing partner‘s capital account
　　Bonus method
　　Balance in total capital accounts controls the computation
　　The incoming partner‘s capital account is their% of the partnership total contributions.
　　Bonus method（Continued）
　　Adjust the existing partner‘s capital accounts to balance.
　　Goodwill method
　　Going in investment controls the computation
　　The incoming partner‘s capital account is their actual contribution.
　　Goodwill is determined based upon the incoming partner‘s contribution，and shared by the existing partners.
　　In partnership，all interest，salaries，and bonuses are deducted from total profit to arrive at the amount of the profit and loss distributed in the profit and loss ratio.
　　Withdrawal of a partner–Bonus method Vs.Goodwill method
　　Withdrawal Bonus method，bonus=withdrawing partner‘s capital account（after r*uation）–consideration paid
　　Withdrawal goodwill method，goodwill=Consideration/withdrawing partner‘s%-before withdrawing capital account（after r*uation）
　　Bonus and Goodwill is allocated to remaining partner‘s capital account in accordance with their profit and loss ratio
　　Liquidation of a partnership
　　The order of preference regarding distribution of assets are
　　Creditors，including partners who are creditors，must be paid before the noncreditor partners receive any payments.
　　Rights of offset between a partner‘s loans to and from the partnership and that person’s capital balances generally exists in liquidation.
　　Capital deficiency is a debit balance in a partner‘s capital account and indicates that the partnership has a claim against the partner for the amount of the deficiency.（资不抵债，无限责任）
　　普通合伙人对合伙企业债务负无限连带责任。债权人可对任意一个、数个、全体普通合伙人行使追偿权。任一合伙人对于其偿还的，超过其约定份额的部分，对其他合伙人有代位追偿权。