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Business Structrue Comparison Natures General PartnershipLimited Partnership Designation of ownersGeneral PartnersGeneral Partners State Filing required NoYes Filing certificated of LP with names of all GP FormalityInformalFormal Limited Liability Unlimited LiabilitiesUnlimited Liabilities Right Partnership Interest Right to Partnership Interest Right to Partnership Interest Right Partnership Property Right to Partnership Property Right to Partnership Property Right Partnership Mgmt Right to participate in partnership management Right to participate in partnership management Agents Partner is agent to the Partnership Partner is agent to the Partnership C Corporation Limited PartnersShareholders Yes File Articles of Incorporation Formal Limited LiabilitiesLimited Liabilities InterestInterest No rights to partnership property No right to the Corp s property No management except can look at the books and vote No management except can look at the books and vote Not automatically agent Not automatically agent Right of Survirorship Business Structrue Comparison Limited Partnership Yes Filing certificated of LP with names of all GP Formal LLP vs LLC Comparison Business Structues NaturesLimited Liability Company LLC Limited Liability Partnership Designation of ownersMembersPartners Taxation Taxed as partnership or sometimes CorporationTaxed as partnership FormalityFormalFormal State Filing required Yes File Articles of Organization Yes File Statement of Qualification Minimum owners required1 2 Limited Liability Limited Liability for Contracts and debts Unlimited liability for malpractices or negligence Limited liability for malpractices or negligence Unlimited Liability for Contracts and debts Ease of Formation Forming LLC requires creatin a new entity Forming LLP can be converted from an existin partnership Agents Agents Members depends Agents Business Structrue Comparison Natures General Partnership Limited Liability PartnershipLimited Partnership Designation of ownersPartnersPartners General partners and limited partners State Filing required No Yes File Statement of Qualification Yes Filing certificated of LP FormalityInformalFormalFormal Persons with authority to bindPartnersPartnersGeneral partners Internal governing documents Partnership agreements Partnership agreements and application for LLP Certificate and Partnership agreement Limited LiabilityNo Partners are generally not liable for partnership obligations unless caused by their own negligence General Partner Unlimited Personal Liability Limited Partner Only investment is at risk Ownership interest treated as security 所所有有者者的的这这种种权权利利 是是否否可可以以认认为为是是一一 种种有有价价的的证证券券In general NoIn general No No for general partnership interest Yes for limited partnership interest Transferrability Partners cannot transfer ownership interest without unanimous consent Partners cannot transfer ownership interest without unanimous consent Partners whether general or limited cannot transfer ownership interest without unanimous consent Taxation Pass through entity not taxed Pass through entity not taxed Pass through entity not taxed Limited Liability Company LLC C CorporationS Corporation MembersShareholdersSharholders Yes File Articles of Organization Yes File Articles of Incorporation Yes File Articles of Incorporation election of S status FormalFormalFormal Members manage directly or can agree to appoint a managerOfficers DirectorsOfficers Directors Articles of organization and operating agreement Articles of Incorporation and bylaws shareholder agreements Articles of Incorporation and bylaws shareholder agreements in general Yes对自己犯 的错是无限的YesYes Generally if all members do not have management authority the interest is similar to LLP interestIn general yesIn general Yes Absent agreement otherwise members cannot transfer ownership interest without unanimous consent Shareholders are free to transfer ownership interest unless they agree otherwise Shareholders generally may transfer ownership unless they agree otherwise but can t transfer to foreign or entity shareholders Pass through entity not taxed Income taxed at corporate level and taxed again to shareholders when dividends are distributedPass through entity not taxed Business Structrue Comparison 2010 Wiley Textbook Process Costing example Page 292 Weighted Average Method Units of completion EUP Beg Unites80025 Started4200 Units to account for5000 Completed4000100 4000 Spoilage0 Ending Units100020 200 Unites to account for5000 Converstion cost Weighted Average TC EUP 14 532 42003 46 FIFO Units of completion EUP Beg Unites80025 Started4200 Units to account for5000 Completed from beginning WIP 80075 600 Completed start this year 3200100 3200 Spoilage0 Ending Units100020 200 Unites to account for5000 Converstion cost FIFO Current cost EUP 14 000 40003 5 Conversion Cost to be allocatedMaterial to be allocated Total 13 840408017 920 69210201 712 14 532510019 632 Conversion Cost to be allocatedMaterial to be allocated Total current cost 2 1006722 772 11 200268813 888 7008401 540 14 000420018 200 Total cost carried forward from Prior year
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