商务英语入门第一章_外教社修订版PPT课件
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— Why would unlimited liability be considered as one of the biggest drawbacks to sole proprietorships
.
10
1
Chapter
Forms of Business Ownership
Partnerships
A partnership is a legal relationship between persons carrying on a profit-motivated business
Each person contributes money, property, labor or skill, and expects to share in the profits and losses of the business.
death of owner. — Owner may have limited managerial expertise.
.
9
1
Chapter
Forms of Business Ownership
Sole Proprietorship
Questions for discussion
— Why is the sole proprietorship one of the most popular forms of business ownership?
.
7
1
Chapter
Forms of Business Ownership
Sole Proprietorship
Advantages
— Owner in direct control (you are your own boss). — Keeping the profits from the business — The easiest form of business to start — No double taxation
.
11
1
Chapter
wenku.baidu.com
Forms of Business Ownership
Partnerships
Three key elements
— common ownership — shared profits and losses — the right to participate in managing the
1
Chapter
Forms of Business Ownership
Chapter 1
Forms of Business Ownership
.
1
1
Chapter
Forms of Business Ownership
Lecture Outline
Sole Proprietorships 个人企业 Partnerships 合伙制企业 Corporations 公司 Joint Ventures 合资企业 Limited Liability Companies 有限责任公司 Mergers & Acquisitions 企业兼并与收购 Franchises 特许经营
What is your most admired corporation? What company do you wish to work for?
Why?
.
3
1
Chapter
Forms of Business Ownership
Lead-in activities
Sample:
.
4
1
A sole proprietorship is the oldest and most common type of business.
Examples: a virtual assistant working from her/his home, a woodworker selling at craft fairs and a freelance consultant offering his services to local businesses.
DOUBLE TAXATION
The imposition of two or more taxes on the same income (in the case of income taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes)
.
2
1
Chapter
Forms of Business Ownership
Lead-in activities
How many Chinese and foreign companies can you name?
Do you know what forms of business ownership they are?
.
6
1
Chapter
Forms of Business Ownership
Sole Proprietorship
An organization that is owned, and usually managed, by one person is called a sole proprietorship.
Chapter
Forms of Business Ownership
Lead-in activities
Sample:
.
5
1
Chapter
Forms of Business Ownership
Additional activities
Do you know the symbols of the following companies and their forms of business ownership?
.
8
1
Chapter
Forms of Business Ownership
Sole Proprietorship
Disadvantages
— Total (unlimited) personal liability. — Limited financial resources (capital). — Lack of continuity as a result of disability or
.
10
1
Chapter
Forms of Business Ownership
Partnerships
A partnership is a legal relationship between persons carrying on a profit-motivated business
Each person contributes money, property, labor or skill, and expects to share in the profits and losses of the business.
death of owner. — Owner may have limited managerial expertise.
.
9
1
Chapter
Forms of Business Ownership
Sole Proprietorship
Questions for discussion
— Why is the sole proprietorship one of the most popular forms of business ownership?
.
7
1
Chapter
Forms of Business Ownership
Sole Proprietorship
Advantages
— Owner in direct control (you are your own boss). — Keeping the profits from the business — The easiest form of business to start — No double taxation
.
11
1
Chapter
wenku.baidu.com
Forms of Business Ownership
Partnerships
Three key elements
— common ownership — shared profits and losses — the right to participate in managing the
1
Chapter
Forms of Business Ownership
Chapter 1
Forms of Business Ownership
.
1
1
Chapter
Forms of Business Ownership
Lecture Outline
Sole Proprietorships 个人企业 Partnerships 合伙制企业 Corporations 公司 Joint Ventures 合资企业 Limited Liability Companies 有限责任公司 Mergers & Acquisitions 企业兼并与收购 Franchises 特许经营
What is your most admired corporation? What company do you wish to work for?
Why?
.
3
1
Chapter
Forms of Business Ownership
Lead-in activities
Sample:
.
4
1
A sole proprietorship is the oldest and most common type of business.
Examples: a virtual assistant working from her/his home, a woodworker selling at craft fairs and a freelance consultant offering his services to local businesses.
DOUBLE TAXATION
The imposition of two or more taxes on the same income (in the case of income taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes)
.
2
1
Chapter
Forms of Business Ownership
Lead-in activities
How many Chinese and foreign companies can you name?
Do you know what forms of business ownership they are?
.
6
1
Chapter
Forms of Business Ownership
Sole Proprietorship
An organization that is owned, and usually managed, by one person is called a sole proprietorship.
Chapter
Forms of Business Ownership
Lead-in activities
Sample:
.
5
1
Chapter
Forms of Business Ownership
Additional activities
Do you know the symbols of the following companies and their forms of business ownership?
.
8
1
Chapter
Forms of Business Ownership
Sole Proprietorship
Disadvantages
— Total (unlimited) personal liability. — Limited financial resources (capital). — Lack of continuity as a result of disability or