manager財務(wù)管理決策基本問題(編輯修改稿)
2025-01-28 12:59 本頁面
【文章內(nèi)容簡介】 ? Unlimited liability業(yè)主承擔公司債務(wù)的無限償還責任 ? Difficult to sell ownership interest 7 Partnership ? Advantages ? Two or more owners ? More capital available ? Relatively easy to start ? Ine taxed once as personal ine營業(yè)所得納入個人綜合所得稅課稅 ? Disadvantages ? Unlimited liability無限償還責任 ? General partnership ? Limited partnership ? Partnership dissolves when one partner dies or wishes to sell當有合夥人死亡或希望退出時即解散 ? Difficult to transfer ownership 8 Corporation ? Advantages ? Limited liability ? Unlimited life ? Separation of ownership and management ? Transfer of ownership is easy ? Easier to raise capital ? Disadvantages ? Separation of ownership and management ? Double taxation (ine taxed at the corporate rate and then dividends taxed at the personal rate)雙重課稅 (公司就盈餘繳納公司所得稅 ， 股東收到股利後再繳納個人所得稅 ) 9 Goal Of Financial Management ? What should be the goal of a corporation? ? Maximize profit? ? Are we talking about longrun or shortrun profits? accounting profits? ? Minimize costs? ? We can minimize costs today by not purchasing new equipment or delaying maintenance ? Maximize
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