我们假设合伙人同意有关支付薪金和期初资本利息的利润分配方案。
We assume that the partners agree to a profit-sharing plan providing for salaries and for interest on beginning capital balances.
合伙人同意利息补贴为期初资本的10％，核准的薪金和利息补贴之后的损益平均分配。
Partners are to be allowed interest at 10% on their beginning capital balances, and any profit or loss remaining after authorized salary and interest allowances is to be divided equally.
举例，假设亚当斯和巴恩斯同意以他们资本账户期初余额的15%分配利息，剩余损益平均分配。
For example, assume that Adams and Barnes agree that both partners are to be allowed interest at 15% on their beginning capital balances, with any remaining profit or loss to be divided equally.
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