| 单词 | Drawings |
| 释义 | 提款 Sums of money withdrawn from the funds of a business entity by one of its proprietors. Partnerships and joint ventures - In relation to a partnership, amounts of money withdrawn by the partners from the accumulated profits of the partnership. The entitlement of each partner to make drawings and the amount and timing of the drawings is generally set out in the partnership agreement. Taxation and revenue - Economic benefits received from an entity by its sole proprietor or a partner during an accounting period. Drawings may consist of cash withdrawn directly, or payments made on behalf of the proprietor or partner, or goods, rather than cash, where they are withdrawn from the business for personal use. Drawings, although not regarded as expenses, represent a decrease to the owners’ equity of a business. See also Entity. 由其中一名所有人從業務實體的資金中提取款項。 合夥與合營企業 - 就合夥而言，指由合夥人從其合夥的累積利潤中提取款項。合夥協議一般會列明每一名合夥人提款的權利及提款的款額和時間。 稅收 - 與稅務 指在會計會告期，由獨資經營者或合夥人從實體所收取的經濟利益。提款可包括直接提取的現金、或代表東主或合夥人繳付的款項、或從有關業務中提取作私人用途的貨品（而非現金）。儘管提款不被視為支出，但會減少業務持有人的淨值。另見 Entity。n. |
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