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Sole Proprietorship: Most people are familiar with this type of business. This form is one person or married couple that usually operate the business by themselves. This is the “Mom and Pop” type of store. The owner receives all of the income from the business but is also responsible for all for the liabilities that the business incurs. The income or loss is also reported on the personal income tax of the owner. Most small businesses are started as this form of business. This is the easiest of all of the types of businesses to open. General Partnership: In this type of business organization, there are two or more partners. The income is split between the partners, usually based on the amount of money or assets that each partner invests in the business and each must report his share of the income on his personal income tax form. Each of the partners have unlimited liability for the debts of the business partnership. Another drawback to this type is problems can arise between the partners. However, sometimes another opinion in a decision is just what a business needs. Limited Partnership: A limited partnership is similar to the general partnership. All of the general partners have an unlimited liability for the business debts. However, a limited partners liability, as the name implies, is limited to the amount of the contribution that he has made to the business. Usually, a limited partner does not have as much input as the other partners and like the other partnerships must report income on personal tax forms. Corporations: A Corporation is usually viewed as a separate legal entity with many of the rights and responsibilities of a person. The investors have limited liability; shareholders are not responsible for the corporation’s debts. The corporation files its taxes just like an individual. If the corporation makes a profit and distributes dividends, it cannot deduct the dividends from its taxes and the individual recipients must also pay taxes. Therefore, a corporation is taxed twice on its earnings. A corporation has other tax benefits that an individual does not.
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sole proprietorship 一个owner 记owners' equity 时记作 例John, capital stockpartnership has several owners, when you record the owner's equity you record it like: John, capital stock Mary, capital stockcorporation is a publicly owned company ,when you record the owners' equity, you record it as capital stock retained earnings
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sole proprietorship 个人拥有的企业. 最大的问题是, 如果公司倒闭, 债权人可以要求把你个人资产变卖来还债.partnership 合伙人公司. 与sole proprietorship差不多, 唯一的不同是sole proprietorship 只有一个拥有人, partnership由多个合作伙伴拥有. 但是如果公司倒闭, 债权人可以要求把所有合伙人的个人资产变卖来还债corporation 有限公司. 公司的资产和公司拥有人的资产分开, 公司如果倒闭, 与拥有人的个人资产无关, 债权人不可以要求把公司拥有人的个人资产变卖.
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