[外语学习]工商导论2.ppt

Chapter 1: Setting Up a Business 曲阜师范大学翻译学院商务英语系 shuai1981@ Arrengements News sharing Vocabulary and brainstorming Teacher’s presentation sole proprietorship partnership corporation franchising Exercises and discussion Objectives To master the meaning and use of business words and vocabulary; Get to know different forms of business, their definitions, advantages and disadvantages Vocabulary + brain storming Market economy Sole proprietorship Partnership Corporation Franchise Street corner grocery stores Florists Beauty saloon Drug store Similar businesses State and local licenses or permits Business policies and operations The type of goods and sevices Operational and financial secrecy Make bridal dresses for others Unlimited liability Limited access to capital Business assets Financing Backbone Sales revenue Legal person Professional manager Corporate charter Industrial relations Limited managerial expertise Dissolution Extend credit Stand a better chance Go broke Internal conflicts Too many cooks spoil the broth Well-being Collateral Seperated ownership and management Customer recognition Sole proprietorship …is a business owned and controlled by one person. 雇佣工人超过8人,自己不参加劳动的经济形式称为私营经济。8人以下生产资料所有者参加劳动的称为个体经济。 * 个体户是“个体工商户”的简称。目前个体户经营行业已相当宽泛，经营规模的差异也越来越大，因此，政府文书中的“个体户”与社会上称呼的“个体户”涵义实际上有所不同。本文中的个体户指由工商管理部门承认并发放了营业执照的个体户，由于个体户绝大多数从事商业、饮食业、服务业和交通运输业，因此具体分析中以从事这几类的个体户为主。 Advantages Disadvantages Simple to establish Freer in decision-making Easy to keep operational and financial secrecy Less tax burden Exclusive use of profits Unlimited liability Limited access to capital Limited managerial expertise Umlimited liability 有限责任既指在一定的财产范围内承担责任。一般用与公司法中，如有限责任公司就是以公司的全部财产承担责任。如果公司的所有财产不能够承担全部的责任，那么不能够承担的责任就不用再承担了。 无限责任就是指不以一定的财产为范围，对全部的债务都承担责任。一直到债务还清为止。 有限责任与无限责任是投资者对其投资企业的债务承担责任的形式。 所谓有限责任即有限清偿责任，指投资人仅以自己投入企业的资本对企业债务承担清偿责任，资不抵债的，其多余部分自然免除的责任形式。如某人向一有限责任公司投资100万元人民币，而公司因故经营不善而发生亏损，亏损额分摊到该投资人名下的为120万元，由于他承担的是有限责任