The ability of a general partner to transfer his interest is usually restricted, while a limited partner's interest is usually made transferable by provisions of the limited partnership agreement.

普通合伙人转让权益的能力通常受到限制，而有限合伙人的权益通常可依据有限合伙企业协议的规定进行转让。

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Article 69 a limited liability partnership shall not distribute all the profits to part of the partners, unless otherwise stipulated in the partnership agreement.

第六十九条有限合伙企业不得将全部利润分配给部分合伙人；但是，合伙协议另有约定的除外。

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Article 70 a limited partner of a limited liability partnership may conduct transactions with the partnership, unless otherwise stipulated in the partnership agreement.

第七十条有限合伙人可以同本有限合伙企业进行交易；但是，合伙协议另有约定的除外。

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Under partnership accounting, the capital gain must be allocated to the partners and it is perfectly legal (after the limited partners have recouped their investment) to allocate the capital gain dis-proportionally to the general partner and limited partners according to the partnership agreement.

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