Limited liability companies是什么_2022年ACCA考試FA知識點(diǎn)
人生有一半掌握在上帝那里，另一半攥在自己的手中。人的一輩子唯一做的就是，不斷地用你手中的這一半更多地贏取上帝掌握的那一半。ACCA考試科目多、難度大，考生備考的過程中一定要熟練掌握各科目知識要點(diǎn)，今天東奧小編為大家整理了FA科目知識點(diǎn)，趕快來看一下吧。
【內(nèi)容導(dǎo)航】
Limited liability companies-有限責(zé)任制公司
【知識點(diǎn)】
Limited liability companies-有限責(zé)任制公司
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
努力的最大動力，在于你可以選擇你想要的生活，而不是被生活選擇。以上就是東奧小編為大家整理的FA科目考試知識點(diǎn)了，距離6月份ACCA考試時(shí)間已經(jīng)越來越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭取順利上岸。
注：以上來自東奧教研團(tuán)隊(duì)
(本文為東奧會計(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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