Beginning capital balances are $ 10 for adarns and $ 100 for barnes .

资本 账户的期 初 余额为亚当斯10美元，巴恩斯100美元。

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 .

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。

We assume that the partners agree to a profit-sharing plan providing for salaries and for interest on beginning capital balances .

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。