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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合伙企业和独资企业的收入只作为企业主和合伙人的个人收入交纳所得税。

The income of a partnership or a single proprietorship is taxable only as personal income to the owners of the business.

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独资企业和合伙企业编制业主权益表，而不是留存收益表。

Single proprietorships and partnerships prepare the statement of owners' equity rather than the statement of retained earnings.

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