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It explains drawings and the rights of partners to withdraw amounts, the capital definition as the initial contribution, and interest on drawings charged for withdrawals. It further clarifies interest on capital, including how different capital amounts can be compensated through allowed interest. It also defines partner’s salary as provided by an agreement or deed for active partners.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/terminologies-used-in-partnership-terms-key-concepts/664884/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/terminologies-used-in-partnership-terms-key-concepts/664884.png","ImageObject",300,407,{"name":92,"@type":93},"RizkyPratama_92","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-29",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What does “drawings” mean in a partnership?","Question",{"text":112,"@type":113},"Drawings are amounts that partners can withdraw at regular or irregular intervals from sums they are entitled to at the end of the year.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How is capital defined?",{"text":117,"@type":113},"Capital is the initial amount contributed by each partner for the business.",{"name":119,"@type":110,"acceptedAnswer":120},"What is partner’s salary and how is it determined?",{"text":121,"@type":113},"Partner’s salary is provided in the partnership agreement or deed for payment to active partners.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},664884,1793278506,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":14,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":81},962094243231,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","TERMINOLOGIES USED IN PARTNERSHIP  \n1. Drawings : partners can withdraw at regular or irregular intervals from the sum they are entitles to at the end of the year.  \n2. Capital : The initial amount contributed by each partner for the business  \n3. Interest on drawings : This is the interest charged on drawings made by the partners  \n4. Interest on capital : partners contribute different amount as capitals. In order to compensate the partners for capital contributed interest on capital is allowed.  \n5. Partner’s salary : The agreement or deed made provision for salary to be paid to active partners.","cbCaihTr4lybVm1L","https://ap.wps.com/l/cbCaihTr4lybVm1L","pdf",196834,"English","# Terminologies Used in Partnership\n## Drawings and Capital\n## Interest on Drawings and Interest on Capital\n## Partner’s Salary","[{\"question\":\"What does “drawings” mean in a partnership?\",\"answer\":\"Drawings are amounts that partners can withdraw at regular or irregular intervals from sums they are entitled to at the end of the year.\"},{\"question\":\"How is capital defined?\",\"answer\":\"Capital is the initial amount contributed by each partner for the business.\"},{\"question\":\"What is partner’s salary and how is it determined?\",\"answer\":\"Partner’s salary is provided in the partnership agreement or deed for payment to active partners.\"}]","TERMINOLOGIES USED IN PARTNERSHIP - Terms - key concepts | PDF"]