Principles of Finance · 免费预览
企业组织形式
个人独资企业、合伙企业、公司以及有限责任公司（LLC）和有限合伙企业（LLP）等混合形式，在责任承担、税收、持续经营能力和资本获取方面各不相同；合适的形式取决于企业的规模与目标。
1. The three classic forms
The three classic forms
2. The corporation
The corporation
3. Hybrid forms, the LLC and the LLP
Hybrid forms, the LLC and the LLP
4. How structure shapes finance
How structure shapes finance
5. The defining feature of the corporation
Which feature of the corporation follows directly from its legal separateness from owners and managers?
6. Double taxation explained
What exactly does double taxation of corporate income mean?
7. Choosing the LLC
A group of owners wants partnership-style taxation with no personal exposure to business debts. Which form fits their requirements?
8. Why large firms incorporate
Why do most successful large firms operate as corporations rather than proprietorships or partnerships?
9. Limited partnership structure
In a limited partnership, what distinguishes the limited partners from the general partners?
10. Structure and the cost of capital
According to the lesson, why does limited liability tend to lower a firm's cost of equity capital?
11. The hybrid's two letters
What three-letter abbreviation names the hybrid form owned by members with pass-through taxation and limited liability? Write the abbreviation.
12. The corporate tax burden
What two-word term describes the taxation of corporate earnings once at the firm level and again when paid as dividends? Write the term in lowercase.
13. The proprietorship's liability
What two-word term describes the situation of a sole proprietor whose personal assets are exposed to business debts? Write the term in lowercase.
14. The ownership unit
What term names the transferable unit of ownership in a corporation? Answer with one word, singular.