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1、SettingUpaBusinessFundamentalsofBusinessChapter1TopicsCoveredFormsofBusinessOrganizationsTheAdvantagesandDisadvantagesofDifferentBusinessOrganizationsObjectivesofBusinessOrganizationsAfterreadingthischapter,youshouldbeableto:Explainsoleproprietorships,part
2、nerships,andcooperativesanddiscusstheadvantagesanddisadvantagesofeach.Describecorporations,discusstheiradvantagesanddisadvantages,andidentifydifferentkindsofcorporations.Explainthebasicissuesinvolvedinmanagingacorporationanddiscussspecialissuesrelatedtocor
3、porateownership.LEARNINGOBJECTIVESBusinessOwnershipFormsofLegalOwnershipSoleproprietorship:OwnedandoperatedbyonepersonPartnership:Soleproprietorshipmultipliedbythenumberofpartner-ownersCorporationChoiceofOwnershipFormBasedontheentrepreneur’sneeds/desiresfo
4、rcontrol,ownershipparticipation,financingsources,andappropriatenessofthechosenformfortheindustryinwhichthefirmwillcompeteFormsofBusinessOrganizationsBusinesscanbeorganizedasthreetypes:SoleProprietorshipPartnershipCorporationBusinessOrganizationDiffersinter
5、msof:TheirOwners’LiabilitiesTheLifeoftheEntityTheAbilitytoRaiseCapitalTheTaxationSoleProprietorshipAbusinessownedandcontrolledbyoneperson.Itisthesimplestformofbusinessorganizationtostartandmaintain.---Itisnotacorporation.Smallventurescanbeownedandmanagedby
6、asingleindividualsuchasrestaurants,streetgrocerystores,florists,beautysaloons,drugstoresetc.---Thebusinesshasnoexistenceapartfromyou,theowner.Itsliabilitiesareyourpersonalliabilities.Youundertaketherisksofthebusinessforallassetsowned,whetherusedinthebusine
7、ssorpersonallyowned.Youincludetheincomeandexpensesofthebusinessonyourowntaxreturn.SoleProprietorshipAdvantagesEaseofOrganization-simpletoestablish(asmallfee,afewminutesandprocedure)易于建立-freerindecisionmaking(comparedwithotherbusinessorganizations,morefreed
8、omonmanagementandoperation)决策自由-easytokeepoperationalandfinancialsecrecy(notnecessarilyreporttoshareholdersorboard)易于保守经营和财务秘密SoleProprietorshipAdvantagesSubjecttofewergovernmentpolicy-Lesstaxburden(e.g.inthe
