ACCA《財務會計》知識點：Disadvantages

下載正保會計網(wǎng)校APP 訂閱最新報考消息

來源: 正保會計網(wǎng)校編輯： 2014/07/15 11:06:20　字體：大小

選課中心

多樣班次滿足需求

選課中心

資料專區(qū)

干貨資料助力備考

資料專區(qū)

報考指南

報考條件一鍵了解

報考指南

　　2014年12月ACCA考試備考已經(jīng)開始，為了幫助參加2014年12月ACCA考試的學員鞏固知識，提高備考效果，中華會計網(wǎng)校為大家整理了ACCA考試各科目知識點，希望對廣大考生有所幫助！

　　Disadvantages

　　- All personal assets of each partner are at risk if the business fails. Personal bankruptcy can occur.

　　- Decisions are taken jointly. The partnership agreement may specify different levels of decision making for each partner.

　　- A partnership is a very risky type of business to get involved in due to the potential for conflict， and the financial effect conflict between partners can have on the business.

　　- Considerably more administration involved in running a limited company than there is for a partnership or sole trader.

　　- Even with no other staff the “owner” or director of the company is considered to be an employee of the company. This may have tax disadvantages to the company or individual.

　　- A company cannot keep its business affairs private， must hold an AGM and file “Annual Reports”。

　　ACCA網(wǎng)絡(luò)輔導正在熱招

　　正保會計網(wǎng)校2014年12月ACCA考試輔導課程火熱招生！經(jīng)典班次+原版教材+老師互動直播+移動高清課堂（支持iPhone/iPad/安卓系列智能手機看課），科學系統(tǒng)的教學體系、獨特的雙語教學模式、靈活多樣的學習方式、人性化的輔導周期，一站式（注冊，報考）服務，均可讓每位學員用至少的時間達到至好的學習效果，為12月的考試打下堅實基礎(chǔ)！

　　2014年12月考試課程現(xiàn)已經(jīng)開通，隨報隨學?。?a href="http://m.odtgfuq.cn/project/acca/2014acca.shtml" target="_blank">招生方案詳情>>）

【我要糾錯】責任編輯：小敏