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タグ:Business structures ( 1 ) タグの人気記事

Business Structures

Wednesday, February 22, 2006

*(TENTATIVE) SCHEDULE
-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 157 days to go before USCPA exam!

---Mar-------Apr-------May-------Jun-------Jul-------Aug
---n-l----------l----------l----------l----------l---------l---


Today I went overt the attributes of PERTNERSHIP, LIMITED PS, LIMITED LIABILITY PS, LLC, and Corporation. I thought I was familiar with each of their characteristics, but when it comes to the comparison among them, I'm always confused.
So I made a summary note as always.
a0050593_22362656.jpg


It's such a large table! Can I really remember the data!? Well, I have to, anyway.
a0050593_22212263.jpg


My rough understanding is:

P/S is more like just a private group, and so they can be established without any formal filing procedure and they divide the profit & loss EQUALLY.

A Limited P/S includes those partners who want to avoid an indefinite burden of the group. Such an attitude as this is similar to that of shareholders of a corporation. So partners in Limited PS shares the profit & loss of the PS according to the proportion of their contribution to PS. But general partners of PS still owe an unlimited liabilities for the PS. LLP is the one in which no one owes any unlimited liabilities for the PS.

One of the biggest characteristics of Corporation is the segregation of management from ownership. Shareholders have their right to chose directors, but shareholders never manage the corporation by themselves. In a LLC, on the other hand, members could have both the ownership and the management control at the same time.
Well, there still remain a lot of notable characteristics to be mentioned here. I shall do my best to remember them...
[PR]
by nn_77 | 2006-02-22 22:17 | >BEC


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