[经] one partner with debit balance after loss realization

biàn xiàn sǔn shī shǐ yī hé huǒ rén zī běn fā shēng jiè chà ㄅㄧㄢˋ ㄒㄧㄢˋ ㄙㄨㄣˇ ㄕ ㄕˇ ㄧ ㄏㄜˊ ㄏㄨㄛˇ ㄖㄣˊ ㄗ ㄅㄣˇ ㄈㄚ ㄕㄥ ㄐㄧㄝˋ ㄔㄚˋ