财务管理英文课件TheBusiness.ppt

  1. 1、本文档共44页,可阅读全部内容。
  2. 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
  3. 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载
  4. 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
2-31 Financial Environment Businesses interact continually with the financial markets. Financial Markets are composed of all institutions and procedures for bringing buyers and sellers of financial instruments together. The purpose of financial markets is to efficiently allocate savings to ultimate users. Flow of Funds in the Economy INVESTMENT SECTOR FINANCIAL BROKERS SECONDARY MARKET SAVINGS SECTOR 2-32 F I N A N C I A L I N T E R M E D I A R I E S Flow of Funds in the Economy INVESTMENT SECTOR S E I FINANCIAL BROKERS L A I A R C I D A N E N M I R SECONDARY MARKET F E T N I SAVINGS SECTOR 2-33 INVESTMENT SECTOR Businesses Government Households Chapter 2 The Business, Tax, and Financial Environments 2-1 The Business, Tax, and Financial Environments The Business Environment The Tax Environment The Financial Environment 2-2 The Business Environment The U.S. has four basic forms of business organization: Sole Proprietorships Partnerships (general and limited) Corporations Limited liability companies 2-3 The Business Environment Sole Proprietorship -- A business form for which there is one owner. This single owner has unlimited liability for all debts of the firm. Oldest form of business organization. Business income is accounted for on your personal income tax form . 2-4 Summary for Sole Proprietorship Advantages Simplicity Low setup cost Quick setup Single tax filing on individual form 2-5 Disadvantages Unlimited liability Hard to raise additional capital Transfer of ownership difficulties The Business Environment Partnership -- A business form in which two or more individuals act as owners. Business income is accounted for on each partner's personal income tax form . 2-6 Types of Partnerships General Partnership -- all partners have unlimited liability and are liable for all obligations of the partnership. Limited Partnership -- limited partners have liability limited to their capital contribution (investors only). At least

文档评论(0)

sunhongz + 关注
实名认证
内容提供者

该用户很懒,什么也没介绍

1亿VIP精品文档

相关文档