特许公认会计师accaf翼3财务会计考试讲义.doc

点击右上角分享按钮 与好友分享 欢迎下次访问 Session 1 ☆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 liable for any l