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1、Types of Business Organization企业经济类型,Outline,1、Sole Proprietorships 1）Major Advantages of Sole Proprietorships 2）Disadvantages of Sale Proprietorships2、partnership 1）Advantages of Partnerships 2）Disadvantage of Partnerships3、Corporation）Advantage and disadvantages of Corporations,The three most comm
2、on forms of business ownership are sole proprietorship, partnership, and corporation. （个体/独资企业、合伙企业、有限责任公司）,一、Sole Proprietorships（个体企业）,A Sole Proprietorship is a form of business that is owned by only one person. 独资经营是一种经济形式，为一个人所拥有的企业。 For most countries, the majority of businesses take this form
3、 of organization. 在大多数国家，大部分的经济体采用这种组织形式。,1、Major Advantages of Sole Proprietorships（个体企业的优势）,Most advantages of single-owned companies stem from their simplicity and relative freedom.（个体企业最大的优势是来源于它的简单和相对自由）,(1) Ease of Starting and Closing（成立和解散个体企业很简单）,Creating a sole proprietorship requires a li
4、cence, the cost of these permits is usually under $100. No lawyer need be hired to create the enterprise, and the owner can take care of the required paperwork. 成立一家个体企业通常需要执照，这些执照的成本常常低于100美元。成立企业时，不需要聘请律师，个体企业所有人可以处理好所需的文书工作。,The company is just as easy to dismantle. No approval of co-owners or pa
5、rtners is required. The owner merely settles outstanding accounts（应收账款）and agreements and closes the door.解散一家公司也很容易。这无需公有者和合伙人的同意。所有人只需要处理应收帐款和合同后，即可停业。,(2) Direct Control of Business（直接控制生意）,All profits from a sole proprietorship belong to the owner. Profits do not have to be shared with anyone.所有
6、的利润都属于业主，不必和别人分享,(3) Greater Motivation（更大的动力） This motivates many owners to work longer hours and endure extreme hardships in order to accomplish the goal of personal success and independence.（所有的成功和失败都由个人承担，因此业主能忍受更长的工作时间与更辛苦的工作。）,(5) Tax Advantages（税收优势）,The owner simply pays personal income tax
7、on profits and the individual tax rates are lower than corporate tax rates for large companies.（企业仅需要支付个人所得税） 2. Disadvantages of Sale ProprietorshipsProprietors starting out with little management experience and little money are likely to encounter many disadvantages.（由于较少的管理经验和较少的资金会使得个体企业存在许多缺点。）
8、,(1) Unlimited Liability（无限责任）,If the business cannot pay its creditors（债主）, the owner might have to use personal assets, such as a car or a house to pay off debts. （如果个体经营者资不抵债，需要用自己个人的资金来偿还） (2) Limited Sources of Funds （有限的资金来源）,It would be hard to raise the several million dollars needed to deve
9、lop a new product, expand a new plant, or hire salespeople nationwide. （个体企业很难筹集足够企业发展的资金，如开发新产品，扩张新企业或雇用销售人员等）,It is usually difficult for a small sole proprietorship to match the wages and benefits offered by a large corporation. In addition, there is little room for advancement within a sole prop
10、rietorship. Thus a sole proprietorship may have difficulty attracting and qualified employees.（个体企业很难提供像大公司一样的工资待遇，此外，在个体企业做事发展空间很小，因此很难吸引胜任的员工。）,二、partnership（合伙企业）,A partnership is a business with two or more owners and is slightly more complex than a proprietorship. There are three basic types of
11、 partnership: general partnership, limited partnership and joint venture.合伙企业是比个体企业稍微复杂些的经济体，它拥有2个或更多的所有者。它有三种类型：无限合伙公司、有限合伙公司与合资公司。,A general partnership involves a complete sharing in the management of a business. In a general partnership, each partner has unlimited liability for the debts of the
12、business. （无限合伙公司中的任何一个合作伙伴都要承担无限责任。）,A limited partnership has at least one who assumes unlimited liability, and at least one limited partner whose liability is limited to his or her investment in the business. Limited partners general are banned from participating in the management of the business
13、 but share in the profits in accordance with the terms of the partnership agreement. （有限合伙公司至少有一人承担无限责任，有一人承担有限责任，且大体上来说不参与管理，但是参与分配利润。）,A joint limited venture is a partnership established for a specific project or for a limited time.（合资公司经常是在有限时间内为某个特殊项目而成立的。）,1. Advantages of Partnerships（合伙企业的优点
14、）,(1) Ease of Organization（易于组织） Starting a partnership in the United States requires little more than drawing up articles of partnership. No legal charters have to be granted, but the name of the business should be registered with state.（在美国创立合伙企业仅仅需要起草条款，注册公司名称。）,(2) More Specialized Management（更专
15、业的管理）,Partnerships can provide diverse skills because partners are able to specialize in their areas of expertise. This diversity may attract customers because clients may think that the service offered by a diverse team is of higher quality than that provided by one person. （合伙公司能提供更广泛的技能，因为合作伙伴能够专
16、注于自己的专业领域。这种多样化可以吸引顾客，因为顾客会认为多样化的团队提供的服务质量要优于一个人所提供的服务。）,(3) Incentive for Key-Employees（对重要职工的激励）,If a partnership wishes to keep a particular employee who contributes a value skill, it can make that employee a partner.（合伙公司希望能够保留一个拥有特殊技能的员工，它会让他成为合作的伙伴。）,2. Disadvantage of Partnerships （合伙企业的缺点）,(
17、1) Unlimited Liability （无限责任）Should the business fail, each partners personal wealth may be legally taken to fulfill the obligations of the venture. Also, each partner is an agent for the partnership. If one of the partners makes a decision that costs the company a loss, all of the partners are responsible.,
