Profits are taxed on owner’s personal income tax return(个人所得税).
What is 城市轨道交通 urban rail transport
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独资企业是由某一所有者投资创办的企业，该所有 者对企业的债务负有无限的责任，但他拥有企业所 有的利润。 个人独资企业的财产归投资人个人所有 个人独资企业的出资人是一个自然人 投资人以其个人财产对企业债务承担无限责任
What is 城市轨道交通 urban rail transport
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You should probably form your business as a corporation if potential lawsuits are of prime concern. The corporation form of organization would protect your potential property from lawsuits directed at the business, and would place only the corporation’s resources at risk. You should also examine the ethical and socially responsible aspects of starting a business where you anticipate injuries to others.
有限责任合伙企业由一个或几个普通合伙人和一个或 几个责任有限的合伙人组成，即合伙人中至少有一个 人要对企业的经营活动负无限责任，而其他合伙人只 能其出资额为限对债务承担偿债责任，因而这类合伙 人一般不直接参与企业经营管理活动。
What is 城市轨道交通 urban rail transport
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Limited liability partnership restricts partners liabilities to their own acts and the acts of the individuals under their control. This protects the innocent partner from the negligence of another partner, yet they are all still responsible for the partnerships debt.
Identify users and uses of accounting.(会计 的作用)
What is 城市轨道交通 urban rail transport
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Forms of Organizations 企业的组织形式
What is 城市轨道交通 urban rail transport
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A separate legal entity.
A corporation is responsible for it’s own acts and own debts.
It can enter into it’s own contracts and can buy, own and sell property.
库存现金和银行存款 “物”的计量
What is 城市轨道交通 urban rail transport
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工业企业的物资流动
现金、银行存款→原材料→在产品→半成品→产成品→现金 、银行存款
商品流通企业的物资流动 现金、银行存款→库存商品→现金、银行存款
What is 城市轨道交通 urban rail transport
There are two types of partnerships.
What is 城市轨道交通 urban rail transport
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合伙企业是由两个或更多合伙人组建的经济实体 财产共有 责任无限 利益共享
常见形式：律师事务所与会计师事务所
What is 城市轨道交通 urban rail transport
No
liability
Unlimited No
No
life
Business No
No
taxed
One owner Yes
No
allowed
What is 城市轨道交通 urban rail transport
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Corporatio n Yes Yes Yes
Yes Yes Yes
Include not-for-profit and government organizations.
有权的证书就是股票
常见形式：中国石油化工股份有限公司
What is 城市轨道交通 urban rail transport
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股份公司
Sole
Partnershi
Proprietorship p
Business Yes
Yes
Entity
Legal
No
No
entity
Limited No
Are accountable to taxpayers, donors, lenders, legislators, regulators and other continuants.
What is 城市轨道交通 urban rail transport
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You and a friend have developed a new design for mountain bikes that improves speed and performance by a remarkable 25% to 40%. You are planning to form a small business to manufacture and market these bikes. You and your friend are concerned about potential lawsuits from individuals who may become injured because of using the speed feature of the bikes with reckless abandon. What form of organization do you set up?
企业的三种组织形式：独资企业、合伙企 业与股份公司
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A business owned by only one person.
Legal requirements - file for a business license and register the business name.
It can sue and be sued.
File their own taxes and pay tax on its profits.
What is 城市轨道交通 urban rail transport
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股份公司即股份有限公司 股东与股票
按规定向公司投入一定量的资本 公司提供能证明其拥有该公司股份资本所
For accounting purposes, it is considered a separate entity, but, it is not considered a separate legal entity from its owner (unlimited liability).
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A limited partnership includes a general partner(s) with unlimited liability and a limited partner(s) with limited liability with the liability restricted to the amount invested.
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企业的概念
企业是一个生产单位， 它设立的目的是为了实 现利润的最大化；其功 能是把土地、劳动等人 力资本和非人力资本等 生产要素进行投入并转 化为一定的产出。
（新古典经济学的定义 ）
What is 城市轨道交通 urban rail transport
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企业
Business organizations and nonbusiness organizations
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计划 计划
融资活动 • 所有者投入 (权益) • 非所有者投入 (负债)
融资
融资即是一个企业的资金筹集的行为与过程。也就是公司根据自身的生产 经营状况、资金拥有的状况，以及公司未来经营发展的需要，通过科学的预测和 决策，采用一定的方式，从一定的渠道向公司的投资者和债权人去筹集资金，组 精织品资pp金t模的板供应，以保证公司正常生产需要，经营管理活动需要的理财行为。 What is
A business is one or more individuals selling products or services for profit.
What is 城市轨道交通 urban rail transport
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Businesses take one of three forms: sole proprietorship, partnership, and corprban rail transport
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Business Activity 企业活动