Partnership（合伙人）是什么_2023年ACCA考試FA知識(shí)點(diǎn)
不辜負(fù)時(shí)間的饋贈(zèng)，努力活成自己喜歡的生活。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Partnership（合伙人）知識(shí)點(diǎn)，正在備考的同學(xué)們來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Partnership-合伙人
【知識(shí)點(diǎn)】
Partnership-合伙人
Partnership-合伙人
A business owned and operated by two or more person.
Partnerships are generally formed by contract. Like sole traders, partnerships are not separate legal entities from their owners. Therefore, partners are jointly and severally liable for any losses that the business might make. In another word, each partner is personally liable for all the partnership's debts (accounting firms and legal firms).
To overcome the high risk involved in the partnership arrangement, LLP has been created in some countries.
Partnerships must maintain financial records and produce financial accounts. However, there is no legal requirement to make these account publicly available.
Disadvantages of being a partnership
? high risk
? slower decision making due to the need for consensus between partners
? one partner leaves, the partnership is automatically dissolved and another agreement is required
可以不光芒萬(wàn)丈，但不能停止自己發(fā)光。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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