合伙企业是指两个或两个以上的企业依据签定的契约或协议,共同出资,共同经营,同为业主,以盈利为目的的企业。合伙企业除依据会计制度没置会计科目外,还需设置一个资本帐户和一个往来帐户,并以业主的名字设置二级科目来反映每一个业主权益的增减,以便区分 A partnership enterprise refers to a company that has two or more companies that are jointly funded and operated together under the contract or agreement they have signed, and that are both owners and profit-makers. In addition to the accounting entity, the partnership enterprise needs to set up a capital account and a current account, and set up secondary accounts in the name of the owner to reflect the increase or decrease of each owner’s equity, in order to distinguish