2015年ACA考试《F3财务会计》辅导资料1.docVIP

2015年ACCA考试《F3财务会计》辅导资料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 s