商务英语入门第一章-外教社修订版.pptx

Chapter 1
Forms of Business Ownership
Forms of Business Ownership
Lecture Outline
Sole Proprietorships 个人企业
Partnerships 合伙制企业
Corporations 公司
Joint Ventures 合资企业
Limited panies 有限责任公司
Mergers & Acquisitions 企业兼并与收购
Franchises 特许经营
Forms of Business Ownership
Lead-in activities
How many Chinese and panies can you name?
Do you know what forms of business ownership they are?
What is your most admired corporation?
pany do you wish to work for? Why?
Forms of Business Ownership
Lead-in activities
Sample:
Forms of Business Ownership
Additional activities
Do you know the symbols of the panies and their forms of business ownership?
Forms of Business Ownership
Sole Proprietorship
anization that is owned, and usually managed, by one person is called a sole proprietorship.
A sole proprietorship is the oldest and mon type of business.
Examples: a virtual assistant working from her/his home, a woodworker selling at craft fairs and a freelance consultant offering his services to local businesses.
Forms of Business Ownership
Sole Proprietorship
Advantages
— Owner in direct control (you are your own boss).
— Keeping the profits from the business
— The easiest form of business to start
— No double taxation
DOUBLE TAXATION
The imposition of two or more taxes on the same e (in the case of e taxes), asset (in the case of capital taxes), or financial transaction (in the case of sales taxes)
Forms of Business Ownership
Sole Proprietorship
Disadvantages
— Total (unlimited) personal liability.
— Limited financial resources (capital).
— Lack of continuity as a result of disability or
death of owner.
— Owner may have limited managerial expertise.
Forms of Business Ownership
1
— Why is the sole proprietorship one of the
most popular forms of business ownership?
— Why would unlimited liability be considered as
one of the biggest drawbacks to sole
proprietorships
Sole Proprietorship
Questions for discussion