以下为句子列表：
英文: When a partner interest is purchased by an outsider, the price paid in the transaction is extraneous to the partnership; only the book value of the departing partner's capital balance is trans-ferred to the new partner.
中文: 如果合伙人的权益是由企业局外人购得，交易中实际所付价款对企业并不影响，只是按帐面价值将原合伙人的资本余额转移给新的合伙人。
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