To illustrate the opening entries for a newly formed partnership, assume that on January 1, Blair and Cross decide to form a partnership by consolidating their two retail stores.
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- 举例说明新组建的合伙企业开业的分录。假设1月1日布莱尔和克罗斯决定把他们的两家零售商店合并,共同组建一个新的合伙企业。