Limited liability companies是什么_2023年ACCA考試FA知識點
你只管努力，剩下的交給時間。ACCA每年有四個考季，分別在每年的3月份、6月份、9月份與12月份的第一個周一至周五。想要報名的同學需要在晚期報名截止前完成繳費，否則將無法參加考試。今天東奧小編為大家整理了FA科目Limited liability companies(有限責任制公司)知識點，一起來看看吧。
【內容導航】
Limited liability companies-有限責任制公司
【知識點】
Limited liability companies-有限責任制公司
Limited liability companies-有限責任制公司
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
你若努力，全世界都為你讓路。以上就是東奧小編為大家整理的FA科目考試知識點了，2023年ACCA考試時間已經公布，準備報名的同學請盡快進入學習狀態(tài)，爭取一次通過。
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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