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ID:33872873
大小:2.43 MB
页数:148页
时间:2019-03-01
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1、点击右上角分享按钮与好友分享Session1☆Typesofbusinessentity Abusinesscanbeorganizedinoneoftheseveralways: ●Soletrader–abusinessownedandoperatedbyoneperson. Thesimpleformofbusinessisthesoletrader.Thisisownedandmanagedbyoneperson,althoughtheremightbeanynumberofemployees.Asoletraderisfullyp
2、ersonallyliableforanylossesthatthebusinessmightmake. ●Partnership–abusinessownedandoperatedbytwoormorepeople. Apartnershipisabusinessownedjointlybyanumberofpartners.Thepartnersarejointlyandseverelyliableforanylossesthatthebusinessmightmake. (Traditionallythebigaccountingfi
3、rmshavebeenpartnerships,althoughsomeareconvertingtheirstatustolimitedliabilitycompanies.) ●LimitedLiabilityCompany–abusinessownedbymanypeopleandoperatedbymany(thoughnotnecessarilythesame)people.Companiesareownedbyshareholders.Shareholdersarealsoknownasmembers.Asagroup,theyel
4、ectthedirectorswhorunthebusiness.Companiesarealwayslimitedcompanies. Insummary,typesofbusinessentityshouldbedifferentiatedinOwnership;OperationrightandLiabilityforthebusinesstoundertake. Forallthreetypesofentity,themoneyputupbytheindividual,thepartnersortheshareholders,isre
5、ferredtoasthebusinesscapital.Inthecaseofacompany,thiscapitalisdividedintoshares. ☆BusinessTransactions:Maintypesofbusinesstransactionsforabusinessinclude: ●Purchaseofinventoryforresale ●Salesofgoods ●Purchaseofnon-currentassets ●Paymentofexpenses ●Introductionofnewcapit
6、altothebusiness ●Withdrawaloffundsfromthebusinessbytheowner ☆Cashandcredittransactions: Cashtransactions:thebuyerpaysfortheitemimmediatelyorpossiblyinadvance. Credittransactions:thebuyerdoesnothavetopayfortheitemonreceipt,butisallowedsometime(acreditperiod)beforehavingtom
7、akethepayment. ☆Definitionofaccounting欢迎下次访问点击右上角分享按钮与好友分享 Recording:transactionsmustberecordedastheyoccurinordertoprovideup-to-dateinformationformanagement. Summarizing:thetransactionsforaperiodaresummarizedinordertoprovideinformationaboutthecompanytointerestedparties.
8、 ☆Typesofaccounting Financialaccountingvsmanagementaccounting Finan
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