在分配现金之前，出售企业的损益必须在合伙人之间以协议的损益分配比率进行分配。
The gain or loss from the sale of the business must be divided among the partners in the agreed profit and loss sharing ratio before any cash is distributed to them.
损益表的项目，应当按利润的构成和利润分配各项目分项列示。
Items of the income statement should be arranged according to the formation and distribution of profit, and shall be shown item by item.
只有客户组织中的资源掌控者--高级主管，一般负有资产损益责任--才能重新分配资源，从而为厂商的提议留出预算。
Only the resource owners in the client organization—senior executives, typically with P&L responsibilities—can reallocate resources to create the budget for the vendor’s offering.
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