2012年ACA考试《F3财务会计》讲义辅导1.docVIP

2012年ACCA考试《F3财务会计》讲义辅导1 本文由高顿ACCA整理发布，转载请注明出处 　　☆Types of business entity　　A business can be organized in one of the several ways: ? 　　●Sole trader– a business owned and operated by one person. 　　The simple form of business is the sole trader. This is owned and managed by one person, although there might be any number of employees. A sole trader is fully personally liable for any losses that the business might make. ? 　　●Partnership– a business owned and operated by two or more people. 　　A partnership is a business owned jointly by a number of partners. The partners are jointly and severely l