财务会计英语专项培训(ppt 90页)
所属分类:财务会计
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点击下载财务会计英语专项培训目录:
一、Alternative Forms of Business Entities
二、Comparison of Alternate Entity Characteristics
三、Equity Reporting for Alternative Entity Forms
四、Dividing Income
五、Partnership Dissolution
六、Liquidating Partnerships
七、Lifecycle of a Business
财务会计英语专项培训内容提要:
Alternative Forms of Business Entities:
A corporation is organized under state or federal statutes as a separate legal entity.
Advantages
The ability to obtain large amounts of resources by issuing stocks
Limited liability for the owners
Disadvantages
Double taxation
More complexity and regulations
A business may organize as an S Corporation. The IRS allows income to pass through the S Corporation to the individual stockholder without the corporation having to pay tax on the income.
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