企业的组织形式4.pptVIP

Chapter 6 Forms of Business Organization 第六章 企业组织的形式 Key Terms Introduced or Emphasized in Chapter 6 (page 281) Board of directors 董事会 Capital stock 股本 Closely held corporation 不公开招股公司 Corporation 股份公司 Dividend 股利 Double taxation 双重征税或重复征税 Drawing account 提款帐户 General partner 普通合伙人 Income (or loss) before income taxes 所得税前损益 Income taxes expense 所得税费用 Key Terms Introduced or Emphasized in Chapter 6 Limited liability partnership 有限责任合伙企业 Limited partner 有限合伙者 Limited partnership 有限合伙企业 Limited personal liability有限的个人责任 Mutual agency 共同代理 Partnership 合伙企业 Partnership contract: 合伙契约 Public information公开的信息 Publicly owned corporation 上市公司 Key Terms Introduced or Emphasized in Chapter 6 Retained earnings 留存收益 S Corporation S公司 Sole proprietorship独资（个体）企业 Statement of partners’ equity合伙人权益报表 Statement of retained earnings 留存收益表 Stockholder (or shareholders) 股东 Taxable income 应纳税所得 Tax planning 税务筹划 Unincorporated business非公司制企业 Unlimited personal liability无限的个人责任 Board of directors 董事会 (p.263) Persons elected by the stockholders of a corporation to set corporate policies and hire managers and officers. 董事会是由公司的股东选出来的人，他们负责制定公司政策并雇佣管理者和办公人员。 Capital stock 股本(p.262) Transferable units of ownership in a corporation. 股本是指一个公司中可转让的所有权单位。 Closely held corporation不公开招股公司(p.264) A corporation owned by a limited group of stockholders -- that is, not publicly owned. 不公开招股公司，是由很少股东拥有的公司--即非公众拥有的公司。 Corporation股份公司(p.262) A business recognized under the law as an entity separate and distinct from its owners. A corporation is chartered by a state government and has transferable shares of ownership, called capital stock. 股份公司，是一个根据法律成立的企业，是一个法律实体，它独立于其业主。公司是由洲政府批准的，持有可转让的所有权股份，称为股本。 Dividend股利(p.267) A distribution of assets (usually cash) by a corporation to its stockholders. 股利是一种股份公司向其股东分配的资产（通常是现金）。 Double taxation双重征税或重复征税(p.271) The concept of taxing corporate earnings to the corporation when earned, and then again to the stockholders when these earnings are distribu