Partnership Formation Accounting

Suppose you choose to start your business as a sole proprietorship.

In that case, it is possible that, as the business expands, you will need to bring on more individuals, either to gain access to additional sources of funding or to provide a different experience.

The formation of a partnership is one approach that can be taken to meet these requirements.

A partnership is formed when two or more persons carry on a business for profit as co-owners.

假设你选择以独资企业的形式开始你的业务

在这种情况下，随着业务的扩大，你有可能需要引入更多的人，或者是为了获得更多的资金来源，或者是为了提供不同的经验。

成立合伙企业是满足这些要求的一种方法。

当两个或两个以上的人作为共同拥有者为盈利而开展一项业务时，就形成了合伙关系。