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企業(yè)組織形式-全文預(yù)覽

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【正文】 mark should be suggestive of (but not describe) a product or product line 39 Trademarks (continued)商標(biāo) ? How do You Obtain or Disclose a Trademark (or ?)? ? no formal government procedure exists for establishing a trademark ? ownership is established by being first to use the mark on products ? a trademark can be lost if the mark bees a generic term or label (., “aspirin” or “cellophane”) 40 Trademarks (continued)商標(biāo) ? How do You Register a Trademark? ? a trademark can be registered in individual states or with the . Patent and Trademark Office ? a federal registration should be used if a product is sold in more than one state ? products with federally registered trademarks show the trademark acpanied by 174。 often difficult to transfer ownership 18 Taxation 公司所得稅 ? Proprietorship personal tax rate ? Partnership (general) personal tax rates ? Limited Partnership personal tax rates 19 Taxation (continued)公司所得稅 ? Corporation (C) corporate taxation。 often difficult to transfer ownership ? Limited Partnership life determined by general partner。 high time legal costs ? S (Subchapter S) Corporation less than 75 owners。Chapter 3 ORGANIZING AND FINANCING A NEW VENTURE ENTREPRENEURIAL FINANCE 1 Chapter 3: Learning Objectives ? Describe the proprietorship, partnership, corporate forms of business ? Identify a limited liability pany (LLC) ? Describe the benefits, risks, basic tax aspects of various anizational forms ? Discuss the use of patents trade secrets to protect intellectual property 2 Chapter 3: Learning Objectives (continued) ? Discuss the use of trademarks copyrights to protect intellectual property ? Describe how confidential disclosure agreements employment contracts are used to protect intellectual property rights ? Explain how financing is obtained via financial bootstrapping through business angels 3 Forms of Business Organization 企業(yè)組織形式 ? Proprietorships ( 獨(dú)資企業(yè)) ? Partnerships( 合資企業(yè)) ? General ?Limited ? Corporations ( 股份公司) ? C corporations ?S (or Subchapter S) corporations ? Limited Liability Companies (LLCs) ? ( 有限責(zé)任公司) 4 Proprietorships 獨(dú)資企業(yè) ? Proprietorship:獨(dú)資企業(yè)定義 business venture owned by an individual who is personally liable for the venture’s liabilities ? Unlimited liability: personal obligation to pay a venture’s liabilities not covered by the venture’s assets 5 Partnerships 合伙(資)企業(yè) ? Partnership:合伙(資)企業(yè)定義 business venture owned by two or more individuals who are jointly and personally liable for the venture’s liabilities ? Joint Liability: legal action treats all partners equally as a group 6 Partnerships (continued) 合伙(資)企業(yè) ? Joint and Several Liability: allows subsets of partners to be the object of legal action related to the partnership ? Limited Partnership: limits limited partner liabilities in a partnership to the amount of their equity capital contribution to the partnership 7 Corporations股份制公司 ? Corporatio
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