Answer: D

The necessary contents of the partnership agreement mainly include: ① the partnership period (usually the investment period and withdrawal period are specified in detail); (2) management methods and management fees; (3) expenses and expenses; ④ Financial accounting system; ⑤ Profit distribution and loss sharing; 6. Custody matters; ⑦ Investment matters; 8 tax commitments; 9. Partners' meeting (the conditions, procedures and voting methods of the partners' meeting shall be specified in the partnership agreement).