正是在业主权益这一领域，出现了公司会计与独资或合伙会计之间的不同。

It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.

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我国的合伙会计师事务所规模普遍较小，竞争力不强，面临的环境非常严峻。

Its pervasive that partnership accounting firms are small and not very competitive under severe circumstances.

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安永的Hurstel先生担心如何使长时间工作的合伙人保持心情愉快，精力充沛，尤其是在安然丑闻损害了会计业良好的声誉之后。

Mr Hurstel, at Ernst & Young, worries about how to keep long-serving partners happy and energised, especially after the Enron scandals have eroded their godlike status.

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