Sole traders（個體戶）是什么_2023年ACCA考試FA知識點

來源：東奧會計在線責(zé)編：田彤2023-01-31 09:12:12

當(dāng)你停下來休息時,，不要忘記別人還在奔跑。ACCA每年有四個考季,，分別在每年的3月份,、6月份、9月份與12月份的第一個周一至周五,。想要報名的同學(xué)需要在晚期報名截止前完成繳費,，否則將無法參加考試。今天為大家整理了FA科目Sole traders（個體戶）知識點,，來看看吧,。

【內(nèi)容導(dǎo)航】

Sole traders-個體戶

【知識點】

Sole traders-個體戶

Sole traders (proprietorship): a business owned and operated by one person.

This type of business, which is the simplest and oldest form of business, is owned and managed by one person. The owner runs the business with or without employees. Sole traders tend to operate in industries where the barriers to entry are low and where limited capital is required on start up.

Because the sole traders are not legally separated from the business they operate, they are fully and personally liable for any losses that the business might make.

Also, there is no legal requirement for a sole trader to make their financial reports become publicized.

Advantages of being a sole trader

? ease of formation

? limited paperwork

? complete control

? less regulatory control

Disadvantages of being a sole trader

? high risk (owner liable for all debts)

? unavailable of large capital

你羨慕的生活，背后都是你熬不起的苦,！以上就是為大家整理的FA科目考試知識點了,，2023年ACCA考試時間已經(jīng)公布，準(zhǔn)備報名的同學(xué)請盡快進入學(xué)習(xí)狀態(tài),，爭取一次通過,。

注：以上來自東奧教研團隊

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