合營企業(yè)按合同約定對某項經(jīng)濟(jì)活動所共有的控制，是指由兩個或多個企業(yè)或個人共同投資建立的企業(yè)，該被投資企業(yè)的財務(wù)和經(jīng)營政策必須由投資雙方或若干方共同決定。高頓網(wǎng)校USCPA小編為大家簡單介紹一下合營公司的考點。
　　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.（資不抵債，無限責(zé)任）
　　普通合伙人對合伙企業(yè)債務(wù)負(fù)無限連帶責(zé)任。債權(quán)人可對任意一個、數(shù)個、全體普通合伙人行使追償權(quán)。任一合伙人對于其償還的，超過其約定份額的部分，對其他合伙人有代位追償權(quán)。