合伙会计的特点:合伙企业中发生的会计问题在许多方面是和其它企业组织形式中的会计问题并无不同。各种各样的资产、流动物资及劳务成本等的会计根本格局,其中包括部门分类及部门所分派的任务,是不因所有权的形式和所采用的筹集资本的方法的不同而须更改 The characteristics of partnership accounting: The accounting problems that occur in partnerships are in many ways different from those in other forms of corporate organization. The fundamental accounting pattern of all kinds of assets, current materials and labor costs, including the division of divisions and the tasks assigned by the department, are not subject to change due to differences in the form of ownership and the method used to raise capital.