文档介绍：企业组织形式概述
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本章重点
lease find the definitions of the following
terms in your textbook
Sole Proprietorships Mergers
Partnerships
Acquisitions
Corporations
Franchises
Limited Liability
companles
Joint∨ enture
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Sole Proprietorship个人企业
An organization that is owned, and usually
managed, by one person is called a sole
Proprietorship.
■个人企业即独资经营企业,是由一名出资者单独出
资并从事经营管理的企业。
Owner=Business
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Store or supermarket?
One can of Coca Cola is sold at in the convenient
store on campus, while the same product is sold at
in the supermarket in the downtown 3 kilometers
away. Why do some people prefer patronizing the store
rather than the supermarket?
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AWAle Proprietorship
Advantages
Disadvantages:
Can make decisions Limited sources of
quickly
finance(e. g. own
funds
Keeps all the
Unlimited liability ie
rewards
can lose personal
Easy to set up
assets
Privacy of business
Often has limited
managerial skills
affairs
No one to share
workload and ideas
with
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Partnerships
A partnership is a legal relationship
between at least two persons carrying
on a profit-motivated business
合伙企业是由两人以上组成,在合伙人
之间订立合伙协议,共同出资、合伙经
营、共享收益、共担风险,并对合伙企
业债务承担无限连带责任的营利性组织
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Types of partnerships
General partnership( Limited partnership
普通合伙)
有限合伙)
a business with at least an arrangement where
one general partner
a person can contribute
Who has unlimited
to a business without
liability for the debts of
being involved in the
the business
affairs of the
partnership
What's the difference between
the general partners and the
limited partners?(P4)
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hat are the three key elements o
artnership?
Common ownership
Shared profits and losses
The right to participate in managing the
operations of the business
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Read the sample of
partnership agreement