英语翻译Because of the limited liability,the ease of transferrin
来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/05/15 16:36:07
英语翻译
Because of the limited liability,the ease of transferring
ownership through the sale of common shares,and the fiexibility in dividing the shares,the corporation is the ideal business entity in terms of attracting new capital.In contrast.the unlimited liabilities of the sole proprietorship and the generai partnership are deterrents to raising equity capital.Between the extremes,the limited partnership does provide limited liability for imited partners.which has a tendency to attract wealthy investors.
However,the impracticality of having a large number of partners and the restricted marketability of an interest in a partnership prevent this form of organization from competing effectively with the corporation .Therefore,when developing our decision models we will assume we are dealing with the corporate form.The taxes incorporated in these models will deal only with the corporate tax codes.Because our goal is to develop an understanding of the management.measurement.and creation of wealth,and not to become tax experts.we will only focus on those characteristics of the corporate tax code that will affect our financial decisions.
Because of the limited liability,the ease of transferring
ownership through the sale of common shares,and the fiexibility in dividing the shares,the corporation is the ideal business entity in terms of attracting new capital.In contrast.the unlimited liabilities of the sole proprietorship and the generai partnership are deterrents to raising equity capital.Between the extremes,the limited partnership does provide limited liability for imited partners.which has a tendency to attract wealthy investors.
However,the impracticality of having a large number of partners and the restricted marketability of an interest in a partnership prevent this form of organization from competing effectively with the corporation .Therefore,when developing our decision models we will assume we are dealing with the corporate form.The taxes incorporated in these models will deal only with the corporate tax codes.Because our goal is to develop an understanding of the management.measurement.and creation of wealth,and not to become tax experts.we will only focus on those characteristics of the corporate tax code that will affect our financial decisions.
因其有限责任制、以普通股的出售便可转让所有权的便利性、分股的灵活性,使得股份制公司成为在吸引外资方面
是一种理想的商业实体.相反,具有独立所有权和广泛合作伙伴的非有限责任制公司不利于集资.在这两种体制中,有限合作伙伴关系给能够给吸引富有投资商的合作伙伴提供了有限的责任.然而,拥有大量合作伙伴的不切实际性以及合作关系中的利益的受限市场运作性都将阻碍此形式的组织与股份制公司进行有力的竞争.因此,在形成决策模式时我们应假设自己正在处理公司形式的问题.以股份制公司的税法为依据处理公司税务问题.因为我们的目标是要完善公司的管理、衡量和创造财富,而不是税务专家.我们应只去注意那些会影响财政决策的股份制公司税务法则特点.
是一种理想的商业实体.相反,具有独立所有权和广泛合作伙伴的非有限责任制公司不利于集资.在这两种体制中,有限合作伙伴关系给能够给吸引富有投资商的合作伙伴提供了有限的责任.然而,拥有大量合作伙伴的不切实际性以及合作关系中的利益的受限市场运作性都将阻碍此形式的组织与股份制公司进行有力的竞争.因此,在形成决策模式时我们应假设自己正在处理公司形式的问题.以股份制公司的税法为依据处理公司税务问题.因为我们的目标是要完善公司的管理、衡量和创造财富,而不是税务专家.我们应只去注意那些会影响财政决策的股份制公司税务法则特点.
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