企业的组织形式4.ppt

Chapter6FormsofBusinessOrganization,第六章企业组织的形式,KeyTermsIntroducedorEmphasizedinChapter6(page281),Boardofdirectors董事会Capitalstock股本Closelyheldcorporation不公开招股公司Corporation股份公司Dividend股利Doubletaxation双重征税或重复征税Drawingaccount提款帐户Generalpartner普通合伙人Income(orloss)beforeincometaxes所得税前损益Incometaxesexpense所得税费用,KeyTermsIntroducedorEmphasizedinChapter6,Limitedliabilitypartnership有限责任合伙企业Limitedpartner有限合伙者Limitedpartnership有限合伙企业Limitedpersonalliability有限的个人责任Mutualagency共同代理Partnership合伙企业Partnershipcontract:合伙契约Publicinformation公开的信息Publiclyownedcorporation上市公司,KeyTermsIntroducedorEmphasizedinChapter6,Retainedearnings留存收益SCorporationS公司Soleproprietorship独资（个体）企业Statementofpartnersequity合伙人权益报表Statementofretainedearnings留存收益表Stockholder(orshareholders)股东Taxableincome应纳税所得Taxplanning税务筹划Unincorporatedbusiness非公司制企业Unlimitedpersonalliability无限的个人责任,Boardofdirectors董事会(p.263),Personselectedbythestockholdersofacorporationtosetcorporatepoliciesandhiremanagersandofficers.董事会是由公司的股东选出来的人，他们负责制定公司政策并雇佣管理者和办公人员。,Capitalstock股本(p.262),Transferableunitsofownershipinacorporation.股本是指一个公司中可转让的所有权单位。,Closelyheldcorporation不公开招股公司(p.264),Acorporationownedbyalimitedgroupofstockholders-thatis,notpubliclyowned.不公开招股公司，是由很少股东拥有的公司-即非公众拥有的公司。,Corporation股份公司(p.262),Abusinessrecognizedunderthelawasanentityseparateanddistinctfromitsowners.Acorporationischarteredbyastategovernmentandhastransferablesharesofownership,calledcapitalstock.股份公司，是一个根据法律成立的企业，是一个法律实体，它独立于其业主。公司是由洲政府批准的，持有可转让的所有权股份，称为股本。,Dividend股利(p.267),Adistributionofassets(usuallycash)byacorporationtoitsstockholders.股利是一种股份公司向其股东分配的资产（通常是现金）。,Doubletaxation双重征税或重复征税(p.271),Theconceptoftaxingcorporateearningstothecorporationwhenearned,andthenagaintothestockholderswhentheseearningsaredistributedasdividends.双重征税或重复征税，这个概念是指公司在赚得收益时交纳公司所得税；而股东个人收到分配的股利时还要交纳所得税。,Drawingaccount提款帐户(p.257),Theaccountusedtorecordthewithdrawalsofcashorotherassetsbyanownerofanunincorporatedbusiness.提款帐户，是用来记录不公开招股公司的业主从企业提出现金或其他资产的帐户。,Generalpartner普通合伙人(p.259),Apartnerisabusinessorganizedasapartnershipwhopossessesthetraditionalrightsandresponsibilitiesofapartner,includingmutualagencyandunlimitedpersonalliability.普通合伙人，指合伙制企业的合伙人，拥有合伙人的传统权利和责任，包括相互代理关系和无限的个人责任。,Income(orloss)beforeincometaxes所得税前损益(p.265),Asubtotaloftenappearinginacorporateincomestatement.所得税前损益是一种通常出现在公司收益表上的小计。Representstotalrevenue,lessallexpensesotherthanincometaxes.Incometaxesthenaredeductedtodeterminenetincomeorloss.表示为总收入减不包括所得税的总费用。扣减所得税后确定净收益或亏损。,Incometaxesexpense所得税费用(p.264),Theportionofacorporationstaxableincomeowedtofederal,state,andotherincometaxauthorities.所得税费用是公司欠联邦政府、州政府、和其他所得税权威机构的应税所得的部分。,Limitedliabilitypartnership有限责任合伙企业(p.260),Apartnershipinwhichallpartnersmayparticipateinmanagement,buthavelimitedliabilityfortheactionsoffellowpartners.有限责任合伙企业是一种所有合伙人都参加管理，但对其联属合伙人的行为负有有限责任的合伙企业。,Arelativelynewformoforganization,nowwidelyusedinassociationsofprofessionals,suchasaccountants,physicians,andattorneys.它是一种目前广泛应用于职业协会的相当新的组织形式，例如会计师、医师和律师协会。,Limitedpartner有限合伙者(p.259),Apartnerinalimitedpartnershipwhohastherighttoparticipateinprofits,butwhoseliabilityforlossesislimitedtotheamountofhisorherinvestment,andwhodoesnothavetherighttoparticipateinmanagement.有限合伙者是有限合伙制企业中的一种合伙人。他们有参与企业利润分配的权力，但对企业债务以自己的出资额为限承担个人责任，他们没有参与企业管理的权力。,有限合伙者：,Alimitedpartnersroleisthatofaninvestor,ratherthanthatofatraditionalpartner.一个有限合伙者实际在企业中承担的是投资者的角色，而不是传统意义上的合伙人（普通合伙人）。,Limitedpartnership有限合伙企业(p.259),Apartnershipwhichhasoneormorelimitedpartners,aswellasoneormoregeneralpartners.有限合伙企业是拥有一个或多个有限合伙者及一个或多个普通合伙者的合伙制企业。,Limitedpersonalliability有限的个人责任(p.263),Theconceptthatsomeoralloftheownersofabusinessarenotpersonallyresponsibleforthedebtsoftheorganization,andtheirpotentiallosses,therefore,are“limited”totheamountoftheirequityinvestment.有限的个人责任：指对企业债务不承担个人责任的部分或全部所有者，即他们在企业中最大的损失以个人投资额为限。,有限的个人责任：,Thisconceptnormallyappliestostockholdersinacorporationandtothelimitedpartnersinalimitedpartnership.这个概念适用于公司的股东及有限责任合伙企业中的有限合伙人。,Mutualagency共同代理(p.259),Therightofeachpartnertoactasanagentforapartnershipandtobindthebusinesstocontracts.共同代理：每个合伙人所拥有的、可作为合伙企业代理人及企业合同签订人的权力。,Partnership合伙企业(p.258),Anunincorporatedbusinessownedbytwoormorepersonsvoluntarilyassociatedaspartners.合伙企业：由二个或更多人自愿的组成合伙人所拥有的非公司制企业。,Partnershipcontract合伙契约(p.261),Anagreementamongpartnersastotheoperationofapartnership.Usuallyincludestheplanforsharingprofitsandlosses.合伙契约：合伙人之间达成的关于合伙企业经营的协议。一般包括对利润或损失的分配。,Publicinformation公开的信息(p.258),Informationwhichbylawsavailabletothegeneralpublic.Includestheannualfinancialstatementsofpubliclyownedcompanies.公开的信息：由法律规定的普通公众有权获得的信息。它包括上市公司的年度财务报表。,Publiclyownedcorporation上市公司(p.264),Anycorporationwhosecapitalstockisavailableforpurchasebythegeneralpublic.Includesmostlarge,well-knowncorporations.上市公司（公开招股公司、公众拥有的公司）：是任何可由一般公众购买股票的公司。它包括许多大的知名公司。,Retainedearnings留存收益(p.267),Thatportionofstockholdersequityresultingfromretainingprofitsinthebusiness.Consistsofthelifetimeprofits(orlosses)ofacorporation,lessalldividends.留存收益：是股东权益中的一部分，来源于公司的留存利润。由公司存续期内的利润（或损失）组成，减去所有的股利。,SCorporationS公司(p.271),Acorporationwhich,fortaxpurposes,istreatedasifitwereapartnership.S公司：是一种为了纳税目的而组成的类似合伙制企业的公司。,Soleproprietorship独资（个体）企业(p.255),Anunincorporatedbusinessownedbyoneperson.独资（个体）企业：由一个人拥有的非公司制企业。,Statementofpartnersequity合伙人权益报表(p.261),Afinancialstatement,forapartnershipshowingthechangesduringtheaccountingperiodineachpartnerscapitalaccount.合伙人权益报表：是一种反映某一会计期间，每个合伙人资本账户变化的财务报表。,Statementofretainedearnings留存收益表(p.269),Afinancialstatementforacorporationshowingthechangesduringtheaccountingperiodintheamountofretainedearnings.留存收益表：用于反映公司某一会计年度留存收益数额变化的财务报表。,Stockholder(orshareholders)股东(p.262),Ownersofacorporationwhoseownershipisrepresentedbythesharesofstocktheyown.股东是公司的所有者，股东对公司的所有权由他们所持有的公司股票代表。,股东：,Theytakenopartintheactivemanagementofthecorporation,andtheirliabilityislimitedtotheamountoftheinvestmentintheirsharesofstock,buttheyreceiveanyprofitsthataredistributedasdividends.股东不参与公司的经营管理活动，对公司的债务以投入股票金额为限，但是他们接受以股利形式分配的公司利润。,Taxableincome应纳税所得(p.265),Theamountofacorporationsincomewhichissubjecttoincometaxes.应纳税所得是公司的应纳税所得金额。,应纳税所得,Taxableincomeisdeterminedinconformitywithincometaxregulations,ratherthangenerallyacceptedaccountingprinciples.Butinmostcases,taxableincomeissimilarinamounttoincomebeforeincometaxes.应纳税所得是根据所得税规则（非公认会计原则）计算的。但在多数情况下，应纳税所得在数额上与会计税前收益差不多。,Taxplanning税务筹划(p.271),Structuringtransactionsinamannerthatlegallyminimizestheimpactofincometaxes.税务筹划：是以合法降低所得税影响的方式所计划的交易。,Unincorporatedbusiness非公司制企业(p.264),Anybusinessthatisnotorganizedasacorporation.Includesbothsoleproprietorshipsandpartnerships.非公司制企业：任何以非公司组织形式存在的企业。包括独资和合伙企业。,Unlimitedpersonalliability无限的个人责任(p.256),Theconceptthatabusinessownerhasunlimitedpersonalliabilityforthedebtsofthebusiness.Appliestosoleproprietorshipsandgeneralpartnersinpartnerships.无限的个人责任：用于表示一个企业的所有者对企业债务承担无限个人偿付责任的概念。这一概念适用于独资企业主和合伙企业中的普通合伙者。,LearningObjective,1.Describethebasiccharacteristicsofsoleproprietorship.2.Identifyfactorstoconsiderinevaluatingtheprofitabilityandsolvencyofasoleproprietorship.,1、描述独自企业的特点；2、论证在评估独自企业的获利能力和偿债能力时应该考虑的因素。,LearningObjective,3.Describethebasiccharacteristicsofageneralpartnershipandofpartnershipsthatlimitpersonalliability.,3、阐述普通合伙人与有限责任合伙人的基本特点。,LearningObjective,4.Describethebasiccharacteristicsofacorporation.5.Accountforcorporateincometaxes；explaintheeffectsofthesetaxesonbefore-taxprofitandlosses.,4、描述一个股份公司的基本特征。5、公司所得税的核算，解释这些税收对税前利润和损的影响。,LearningObjective,6.Accountfortheissuanceofcapitalstock.7.Explainthenatureofretainedearnings,accountfordividends,andprepareastatementofretainedearnings.,6、发行股票的核算。7、说明留存收益的本质、股利的核算，以及编制留存收益表。,LearningObjective,8.Explainwhythefinancialstatementsofacorporationareinterpreteddifferentlyfromthoseofanunincorporatedbusiness.,8、解释为什么股份公司的财务报表与非股份公司企业的财务报表不同。,9.Discusstheprincipalfactorstoconsiderinselectingaformofbusinessorganization.10.Allocatepartnershipnetincomeamongthepartners.,9、讨论在选择企业组织形式时，应该考虑的主要因素。10、在合伙人之间分配合伙企业的净利润。,1、Soleproprietorships(p255),Definition:asoleproprietorshipisanunincorporatedbusinessownedbyoneperson.Asoleproprietorshipisanaccountingentity,notalegalentity.（p256）Underthelaw,theproprietoristhe“entity,”andasoleproprietorshipmerelyrepresentssomeofthisindividualsfinancialactivities.,(1)Characteristics:(p256),Thelegalstatusofasoleproprietyresultinthefollowingcharacteristics.A.Easyofformation.B.“Businessassets”actuallybelongtotheproprietor.C.Thebusinesspaysnoincometaxes.D.Thebusinesspaysno“salary”totheowner.E.Theownerispersonallyliableforthedebtsofthebusiness.,(2)Unlimitedpersonalliability(p256),Unlimitedpersonalliability-thegreatestdisadvantagetosoleproprietorship.Unlimitedpersonalliabilitymeanstheownerofasoleproprietorshipispersonallyresponsibleforallthecompanysdebts.,(3)Accountingpracticeinsoleproprietorships(p257),(a)Capitalaccount(balancesheetaccount),DR:debitbalancetransferredfromDrawinga/candtheIncomeSummarya/c,CR:investmentfromtheowner,(b)Drawingaccount(temporaryaccount),DR:withdrawalofassetsbytheowner.,CR:balancetransferredtoCapitala/c,2.EvaluatingtheFinancialStatementsofaProprietorshipNetIncome(p257),Thenetincomeofsoleproprietorshipshouldbesufficienttocompensatetheownerforthreefactors:PersonalservicesrenderedtothebusinessCapitalinvestmentThedegreeoffinancialriskwhichtheowneristaking.,EvaluatingtheFinancialStatementsofaProprietorshipSolvency(p257),Sincetheownerofaproprietorshiphasunlimitedpersonalliabilityforthecompanysdebts,theabilityofsuchbusinesstopayitsdebtsdependsuponsolvencyoftheowner.Thesolvencyofasoleproprietorshipmaybeaffectedbymanythingswhichdonotappearinfinancialstatementsofthebusiness.,3.Partnerships（p258）,(1)Definition:Apartnershipisanunincorporatedbusinessownedbytwoormorepartners.Apartnershipoftenisreferredtoasafirm.Example:PriceWaterhousefoundedin1865,only2partners,SamuelPrice(2)investcapital(3)assumingtheriskofownership.Note:theindividualpartnersmustseparatelyevaluatetheirrespectivesharesofthenetincomeinlightoftheirpersonalcontributionstothefirm.,EvaluatingtheFinancialStatementofapartnershipsolvency(p262),(1)Inageneralpartnershiporalimitedpartnership,creditorsshouldpaymoreattentiontothesolvencyofthegeneralpartnersratherthanthatofthebusiness.(2)Inalimitedliabilitypartnership,liabilityfornegligenceormalpracticeextendsonlytothosepartnersdirectly.,4.Corporations(p262),(1)Definition:Acorporationisalegalentity,havinganexistenceseparateanddistinctformthatofitsowners.Acorporationissuescapitalstockstoitsstockholders.,(2)Characteristicsofcorporation,(p262)Acorporationismoredifficultandcostlytoform.Acorporationisaseparatelegalentity,andhaslegalstatusincourt.Onadailybasis,corporationsarerunbysalariedprofessionalmanagers.Thestockholdersareprimarilyinvestors,ratherthanactiveparticipants.,BODwereelectedbystockholders.Itsfunctionincludessettingcompanypolicyandappointmanagersandcorporateofficers.Thecorporateownershipistransferable.Stockholdershasnopersonalliabilityforcorporatedebts(limitedpersonalliability),Characteristicsofthreeformsofbusinessorganizations,AsummaryofcharacteristicsofthreeformsofbusinessorganizationsSeepage263,(3)Typesofcorporations(p264),companiessharesaretradedonorganizedsecuritiesmarketsandanyonemaypurchasethestock.corporationswhicharenotpubliclyowned.,Closelyheldcorporations不公开招股公司,Publiclyownedcorporations公开招股公司,5.AccountingforCorporateIncomeTaxes(p265):,Corporations,separatelegalentities,shouldpayfortheirownincometaxes.Noticethatincometaxesreducetheamountsofbothprofitsandlosses(seep266).,Formulation:Taxableincome(determinedaccountingtotaxregulations)taxrate(setbylaw)=incometaxesexpense,Accountingentries,(a)Accountingentryforaprofitableperiod:DR.IncomeTaxesExpenseCR.IncomeTaxesPayable(b)Accountingentryforanunprofitableperiod:DR.IncomeTaxesPayable.CR.IncomeTaxesExpense.,ThedebitbalanceofIncomeTaxesPayableaccountattheyear-endshouldbereclassifiedasanassetsinthebalancesheet,called“IncomeTaxRefundReceivable”.,6.AccountforIssuanceofCapitalStock,(p267)CapitalStockaccountrepresents“investedcapital,”or“paid-incapital”DR.Cash/otherassetsCR.CapitalStock,7.RetainedEarnings(p267),RetainedEarningaccountrepresentstheownersequitycreatedthroughprofitableoperationofthebusiness.,IncreasesinRetainedEarningistheresultofprofitableoperations.DecreasesinRetainedEarningiscausedbylossesordistributionofdividends.Year-endbalanceofretainedearnings=beginningbalanceofretainedearnings+yearlynetincome(-yearlynetlosses)-dividendsoftheyear.ThebalanceofRetainedEarningsrepresentstheearningswhichhavebeenretainedinthecorporation.,Entrytorecordthedeclarationofadividend:DR.DividendsxxxCR.DividendspayablexxxEntrytorecorditspayment:DR.DividendspayablexxxCR.Cashxxx,ClosingEntries,NetincomeincreasesRetainedEarnings:DR.IncomeSummary.CR.