对外经贸会计课件专业英语.pptVIP

对外经贸会计课件专业英语演示文稿第1页，共35页。

优选对外经贸会计课件专业英语第2页，共35页。

Limitedpersonalliabilityforstockholders.Transferabilityofownership.Professionalmanagement.Continuityofexistence.AdvantagesofIncorporation第3页，共35页。

Heavytaxation.Greaterregulation.Costofformation.Separationofownershipandmanagement.DisadvantagesofIncorporation第4页，共35页。

PubliclyOwnedCorporationsFaceDifferentRulesByLAW,publiclyownedcorporationsmust:PreparefinancialstatementsinaccordancewithGAAP.HavetheirfinancialstatementauditedbyanindependentCPA.Complywithfederalsecuritieslaws.SubmitfinancialinformationforSECreview.第5页，共35页。

Thecostsassociatedwithincorporationareusuallyexpensedimmediately,butamortizedover5yearsfortaxpurposes.FormationofaCorporationEachcorporationisformedaccordingtothelawsofthestatewhereitislocated.TheapplicationforcorporatestatusiscalledtheArticlesofIncorporation.第6页，共35页。

StockholdersRightsVoting(inpersonorbyproxy).Proportionatedistributionofdividends.Proportionatedistributionofassetsinaliquidation.RightsofStockholders第7页，共35页。

UltimatecontrolStockholdersusuallymeetonceayear.RightsofStockholders第8页，共35页。

UltimatecontrolStockholdersusuallymeetonceayear.Stockholderledgersareoftenmaintainedbyastocktransferagentorstockregistrar.RightsofStockholders第9页，共35页。

Eachunitofownershipiscalledashareofstock.Astockcertificateservesasproofthatastockholderhaspurchasedshares.RightsofStockholders第10页，共35页。

Whenthestockissold,thestockholdersignsatransferendorsementonthebackofthestockcertificate.RightsofStockholders第11页，共35页。

Overallresponsibilityformanagingthecompany.SelectedbyavoteofthestockholdersFunctionsoftheBoardofDirectors第12页，共35页。

ChiefAccountantContractualandlegalrepresentationCustodianoffundsFunctionsoftheCorporateOfficers第13页，共35页。

Stockholders’EquityofaCorporation第14页，共35页。

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