For example, in the current period (taking a month as an example), the profit is 1 000 yuan, so the two partners each make a profit of 5,000 yuan (net profit multiplied by 0.5, that is, everyone gains).
Theoretically, this is the fairest partnership sharing model. Everyone wants Qi Xin to work together, operate with heart, and get the same return. However, various situations should be considered comprehensively in actual operation.
The following points should be paid attention to when adopting the 50-50 split account model.
1, equal investment, 50-50 share the income. The original capital invested by two partners in partnership is the same (or equivalent assets and technology).
The net profit after deducting all expenses is distributed, so that the income obtained can be divided into 50-50. This method is suitable for one-time temporary business.
2、
One party contributes more, while the other party contributes less. In the case of the same equity, it is necessary to make up the investment of two people first, deduct all expenses, and then distribute them equally.
For example, Party A invested 30,000 yuan, Party B invested 50,000 yuan, and the gross profit of this period was 80,000 yuan. After deducting salary, house utilities and other expenses, the net profit is 60,000 yuan. After giving Party B 20,000 yuan first, the remaining 40,000 yuan will be distributed equally, with 20,000 yuan per person. (Note that this model is only adopted for the first time, and the principle of equal distribution will be followed thereafter). If it is a one-time temporary business, please refer to the first method.
3、
Whether to adopt a 50-50 split account, we must first make clear the proportion of capital contribution and determine the equity.
If it is a temporary business, the 50-50 split account is easy to distribute, and the net profit obtained after deducting all expenses can be directly and evenly distributed.
but
If it is a long-term business, we must pay attention to the accounting cycle, that is, monthly accounting or quarterly or annual accounting. When dividing the accounts, the cash flow (deposited funds) of the company's business development should be extracted first, and the rest of the dividends should be divided equally.
It should be noted that equity and profit distribution rights (50-50 share) are not exactly the same, and can be drawn up in advance in the partnership contract to avoid unnecessary disputes.
You can click here to check the equity distribution of partnership enterprises:
How to do business in partnership with clear division of labor and reasonable shares?
For example, what may happen when two partnerships adopt a 50-50 split account?
Party A and Party B sell fish in partnership, and each person contributes 5,000 yuan, spends 8,000 yuan to purchase goods, and rents a booth at 1 0,000 yuan. After the fish is sold, all cash 16000 yuan. But in the middle of selling fish, because of something, A first took 2000 yuan from the money for selling fish. At five or at the end of five o'clock.
Account time
How to divide it?
Method 1: cash on hand shall be paid in advance by Party A at 16000+2000 Yuan, which shall be evenly distributed by * *18000 Yuan, with 9000 Yuan for Party A and 9000 Yuan for Party B.. However, since Party A withdrew in advance and deducted 2,000 yuan, Party A got 7,000 yuan. B got 9000 yuan.
Method 2: First use 16000 yuan to make up the 5000 yuan invested by each person, leaving 6000 yuan. Party A will return the 2,000 yuan withdrawn in advance to the cash pool to get 8,000 yuan (or deduct it directly when distributing 5,000 yuan), and then distribute the 8,000 yuan equally, and both parties will get 4,000 yuan. In the end, A got 7000 yuan and B got 9000 yuan.
Do a little question to test you.
Two people, Party A and Party B, jointly sell apples in the village. Party A contributes 5,000 yuan, Party B contributes 3,000 yuan+a temporary truck (a * * * * is equivalent to 5,000 yuan), and the procurement cost is 7,000 yuan. During the sales process, Party A took out 1 0,000 yuan from the money for selling apples as food for two people, and spent one * * on 300 yuan (the remaining money was not returned). On the way to sell goods, B refueled the car and paid 500 yuan out of his own pocket. After all the apples are sold, all the receipts are put together, which is 15000 yuan.