Sole traders（個體戶）是什么_2022年ACCA考試FA知識點
當你的才華還撐不起你的野心時，就應該靜下心來學習;當你的能力還駕馭不了你的目標時，就應該沉下心來歷練。夢想不是浮躁，而是沉淀和積累。只有拼出來的美麗，沒有等出來的輝煌。機會永遠是留給最渴望的那個人，學會與內心深處的你對話，問問自己想要怎樣的人生。ACCA考試科目比較多，分F階段和P階段，備考的過程中一定要熟練掌握各科目知識要點，今天東奧小編為大家整理了FA科目知識點，趕快來看一下吧。
【內容導航】
Sole traders-個體戶
【知識點】
Sole traders-個體戶
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
雨，有急，有緩；路，有平，有坎。世上的事，有順，有逆；人生的情，有喜，有悲。順境，不要得意，狂妄傲慢，喜悅能夠持續(xù);逆境，不要氣餒，絕望悲戚，事情還有轉機。人生路上，無論怎樣，我們都要走下去。榮也好，辱也吧，坦然面對，心平氣靜，安然于得失，淡然于成敗，依舊向前。以上就是東奧小編為大家整理的FA科目考試知識點了，距離6月份ACCA考試時間已經越來越近，大家一定要合理安排好自己的備考時間，制定好學習計劃，爭取順利上岸。
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，僅供考生學習使用，禁止任何形式的轉載)
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