Sole traders（個(gè)體戶）是什么_2022年ACCA考試FA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-05-23 09:32:10

當(dāng)你的才華還撐不起你的野心時(shí)，就應(yīng)該靜下心來(lái)學(xué)習(xí);當(dāng)你的能力還駕馭不了你的目標(biāo)時(shí)，就應(yīng)該沉下心來(lái)歷練。夢(mèng)想不是浮躁，而是沉淀和積累。只有拼出來(lái)的美麗，沒(méi)有等出來(lái)的輝煌。機(jī)會(huì)永遠(yuǎn)是留給最渴望的那個(gè)人，學(xué)會(huì)與內(nèi)心深處的你對(duì)話，問(wèn)問(wèn)自己想要怎樣的人生。ACCA考試科目比較多，分F階段和P階段，備考的過(guò)程中一定要熟練掌握各科目知識(shí)要點(diǎn)，今天東奧小編為大家整理了FA科目知識(shí)點(diǎn)，趕快來(lái)看一下吧。

【內(nèi)容導(dǎo)航】

Sole traders-個(gè)體戶

【知識(shí)點(diǎn)】

Sole traders-個(gè)體戶

Sole traders (proprietorship): a business owned and operated by one person.

This type of business, which is the simplest and oldest form of business, is owned and managed by one person. The owner runs the business with or without employees. Sole traders tend to operate in industries where the barriers to entry are low and where limited capital is required on start up.

Because the sole traders are not legally separated from the business they operate, they are fully and personally liable for any losses that the business might make.

Also, there is no legal requirement for a sole trader to make their financial reports become publicized.

Advantages of being a sole trader

? ease of formation

? limited paperwork

? complete control

? less regulatory control

Disadvantages of being a sole trader

? high risk (owner liable for all debts)

? unavailable of large capital

雨，有急，有緩；路，有平，有坎。世上的事，有順，有逆；人生的情，有喜，有悲。順境，不要得意，狂妄傲慢，喜悅能夠持續(xù);逆境，不要?dú)怵H，絕望悲戚，事情還有轉(zhuǎn)機(jī)。人生路上，無(wú)論怎樣，我們都要走下去。榮也好，辱也吧，坦然面對(duì)，心平氣靜，安然于得失，淡然于成敗，依舊向前。以上就是東奧小編為大家整理的FA科目考試知識(shí)點(diǎn)了，距離6月份ACCA考試時(shí)間已經(jīng)越來(lái)越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭(zhēng)取順利上岸。

注：以上來(lái)自東奧教研團(tuán)隊(duì)

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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