商务英语入门第一章_外教社修订版

FormsofBusinessOwnershipChapter1Chapter1Chapter1FormsofBusinessOwnershipFormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipLectureOutlineSoleProprietorships个人企业Partnerships合伙制企业Corporations公司JointVentures合资企业LimitedLiabilityCompanies有限责任公司Mergers&Acquisitions企业兼并与收购Franchises特许经营FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipLead-inactivitiesHowmanyChineseandforeigncompaniescanyouname?Doyouknowwhatformsofbusinessownershiptheyare?Whatisyourmostadmiredcorporation?Whatcompanydoyouwishtoworkfor?Why?FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipLead-inactivitiesSample:FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipLead-inactivitiesSample:FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipAdditionalactivitiesDoyouknowthesymbolsofthefollowingcompaniesandtheirformsofbusinessownership?FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipSoleProprietorshipAnorganizationthatisowned,andusuallymanaged,byonepersoniscalledasoleproprietorship.Asoleproprietorshipistheoldestandmostcommontypeofbusiness.Examples:avirtualassistantworkingfromher/hishome,awoodworkersellingatcraftfairsandafreelanceconsultantofferinghisservicestolocalbusinesses.FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipSoleProprietorshipAdvantages—Ownerindirectcontrol(youareyourownboss).—Keepingtheprofitsfromthebusiness—Theeasiestformofbusinesstostart—NodoubletaxationDOUBLETAXATIONTheimpositionoftwoormoretaxesonthesameincome(inthecaseofincometaxes),asset(inthecaseofcapitaltaxes),orfinancialtransaction(inthecaseofsalestaxes)FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipSoleProprietorshipDisadvantages—Total(unlimited)personalliability.—Limitedfinancialresources(capital).—Lackofcontinuityasaresultofdisabilityordeathofowner.—Ownermayhavelimitedmanagerialexpertise.FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnership1—Whyisthesoleproprietorshiponeofthemostpopularformsofbusinessownership?—WhywouldunlimitedliabilitybeconsideredasoneofthebiggestdrawbackstosoleproprietorshipsSoleProprietorshipQuestionsfordiscussionFormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipPartnershipsApartnershipisalegalrelationshipbetweenpersonscarryingonaprofit-motivatedbusinessEachpersoncontributesmoney,property,labororskill,andexpectstoshareintheprofitsandlossesofthebusiness.FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipPartnershipsThreekeyelements—commonownership—sharedprofitsandlosses—therighttoparticipateinmanagingtheoperationsofbusinessFormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipPartnershipsTwotypesofpartnerships—Generalpartnership—LimitedpartnershipFormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipPartnerships:GeneralPartnershipAdvantages—Simpleorganization.—Additionalpersonalresources(financialandmanagerial).—Therighttoselectpartners.—Lowstart-up(organizational)costs.—Limitedoutsideregulation.—Nodoubletaxation.FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipPartnerships:GeneralPartnershipDisadvantages—Unlimitedliabilityforpartnershipobligations.—Lackofcontinuityineventofdeathordisabilityofonepartner.—Sharingofprofits.—Allprofitsaretaxedaspersonalincome.—Difficulttoraiseadditionalcapital.—Hardtofindsuitablepartners.—Dividedauthority(limiteddecisionmaking).FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipPartnerships:LimitedPartnershipAdvantages—Generalpartnermaintainscontrolofthebusiness.—Limitedpartnercaninvestwithalimitonpersonalliability.—Easywaytosecurecapital.—Businessnottaxeddirectly.FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnership1Partnerships:LimitedPartnershipDisadvantages—Morecomplextoorganize.—Limitedpartnerhasnocontroloverthebusiness.—Generalpartnerhasunlimitedpersonalliabilityfortheobligationsofthebusiness.—Lackofcontinuityineventofdeathordisabilityofthegeneralpartner.FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipPartnerships:LimitedPartnershipDisadvantages—Morecomplextoorganize.—Limitedpartnerhasnocontroloverthebusiness.—Generalpartnerhasunlimitedpersonalliabilityfortheobligationsofthebusiness.—Lackofcontinuityineventofdeathordisabilityofthegeneralpartner.FormsofBusinessOwnershipChapter1Chapter1FormsofBusinessOwnershipPartnershipsQuestionsfordiscussion—Whatarethedifferencesbetweenalimitedpartnerandageneralpartner?—Howwouldyoudecidewhethertoteamupwithsomeoneinapartnershipformofbusiness?FormsofBusinessOwnershipChapter1Chapter1CorporationsItisempoweredwithlegalrightswhichareusuallyonlyreservedforindividuals,suchastosueandbesued,ownproperty,hireemployeesorloanandborrowmoney.Thecorporationisalegalentity,allowedbylegislation,whichpermitsagroupofpeople,asshareholders(for-profitcompanies)ormembers(non-profitcompanies),tocreateanorganization,whichcanthenfocusonpursuingsetobjectives.FormsofBusinessOwnershipChapter1Chapter1CorporationsTypesofCorporationTypeDescriptionPrivateAttemptstoearna