How to do business partnership and break up? How to divide accounts among branches?

When the partnership terminates, if there is a written agreement on the disposal of the partnership property, it shall be handled in accordance with the agreement; If there is no written agreement and negotiation fails, if the capital contributions of the partners are equal, the opinions of the majority shall be considered as appropriate; Where the capital contributions of the partners are different, it shall be handled according to the opinions of the partners whose capital contributions account for more than the total property of the partnership, but the interests of other partners shall be protected.

legal ground

Article 18 of the Partnership Enterprise Law of People's Republic of China (PRC)

The partnership agreement shall specify the following items: (1) the name of the partnership enterprise and the location of its main business place; (2) the purpose and business scope of the partnership; (3) the name and domicile of the partner; (4) The mode, amount and duration of capital contribution of the partners; (five) the way of profit distribution and loss sharing; (six) the implementation of partnership affairs; (7) Joining and quitting the partnership; (8) dispute settlement methods; (9) dissolution and liquidation of the partnership enterprise. (10) Liability for breach of contract.