財務會計英語專項培訓(ppt 90頁)

財務會計英語專項培訓目錄：
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

財務會計英語專項培訓內容提要：
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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