Limited liability companies是什么_2023年ACCA考試FA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-01-17 09:22:16

你只管努力，剩下的交給時(shí)間,。ACCA每年有四個(gè)考季,，分別在每年的3月份、6月份,、9月份與12月份的第一個(gè)周一至周五。想要報(bào)名的同學(xué)需要在晚期報(bào)名截止前完成繳費(fèi),，否則將無(wú)法參加考試,。今天東奧小編為大家整理了FA科目Limited liability companies(有限責(zé)任制公司)知識(shí)點(diǎn),，一起來(lái)看看吧。

【內(nèi)容導(dǎo)航】

Limited liability companies-有限責(zé)任制公司

【知識(shí)點(diǎn)】

Limited liability companies-有限責(zé)任制公司

A business owned by many people and operated by many (though not necessarily the same) people.

A LLC is owned by shareholder/members. Shareholders may be individuals or other companies. A LLC is legally separated from its owners. The members do not have personal liabilityfor the business's debts. Therefore, we say that the members' liabilities are limited to the amount they've invested in the business.

Advantages of being a limited liability company

? less risky than sole trader or partnership

? easier to raise finance

? continues to exist regardless of the identity of its owners

? tax advantages (tax rate on companies is lower than for individuals)

? relatively easy to transfer shares

Disadvantages of being a limited liability company

? publish annual financial reports

? financial reports must be audited

? must comply with legal and accounting requirements

? share issues are regulated by law

? separation of ownership and management

你若努力,，全世界都為你讓路,。以上就是東奧小編為大家整理的FA科目考試知識(shí)點(diǎn)了，2023年ACCA考試時(shí)間已經(jīng)公布,，準(zhǔn)備報(bào)名的同學(xué)請(qǐng)盡快進(jìn)入學(xué)習(xí)狀態(tài),，爭(zhēng)取一次通過(guò)。

注：以上來(lái)自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載)

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