缺

（1）确认部分商誉法

借：无形资产一一商誉                                9 000

贷：合伙人资本一丙                                  9 000

借：合伙人资本一一丙                               89 000

贷：现金                                           89 000

（2）确认全部商誉法

借：无形资产一一商誉                                 27 000

贷：合伙人资本一一甲                                  9 000

合伙人资本一一乙                                  9 000

合伙人资本一一丙                                  9 000

借：合伙人资本一一丙                                 89 000

贷：现金                                             89 000