Principles of Financial Accounting · 免费预览
合伙企业形式的优点与缺点
合伙企业将两名或多名所有者结合在一起，设立简便、税收直接穿透，但合伙人须承担无限个人责任，且其存续期限受合伙人自身寿命的限制。
1. What a partnership is
What a partnership is
2. The advantage column
The advantage column
3. The disadvantage column
The disadvantage column
4. The partnership agreement
The partnership agreement
5. Formation requirement
What is legally required to form a partnership?
6. Pass-through taxation
What does pass-through taxation mean for a partnership?
7. Unlimited liability meaning
What does unlimited liability expose a partner to?
8. Limited liability partnership purpose
Why do many states offer the limited liability partnership form?
9. Partnership minimum owners
A partnership requires at least how many owners? Give the number only.
10. Default profit rule
When a partnership agreement is silent on profit sharing, the default rule allocates profits how, equally or by contribution? One word.