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人民法院委托注册会计师对合伙纠纷案件进行审计,多数情况下要求在审计报告中对合伙财产分配、合伙债务清偿和各合伙人应得、应出资金作出审计结论。“各合伙人应得、应出资金”就是本文中的“合伙各方权利、义务的表述”,而这种表述是量化的表述,而非一般法律意义的权利与义务的非量化规定。
The people’s court entrusts a certified public accountant to audit the case of a partnership dispute. In most cases, the people’s court requires that the distribution of partnership property, the settlement of a partnership debt and the deserving of each partner should be made auditing conclusions. “Each partner deserves and should fund” is the “statement of the rights and obligations of all parties” in this article, and this expression is a quantitative expression, rather than the non-quantitative provisions of rights and obligations of general legal significance.