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Types of Company(公司的類型)是什么_2023年ACCA考試LW知識點

來源:東奧會計在線責編:田彤2023-08-09 09:22:31

強者不是沒有眼淚,只是可以含著眼淚向前跑。acca考試科目多,需要的備考周期長。同學們需要預留出大量的備考時間。今天整理了LW科目Types of Company(公司的類型)相關知識點,準備參加考試的同學們來看看吧,具體內(nèi)容如下。

Types of Company(公司的類型)是什么_2023年ACCA考試LW知識點

【內(nèi)容導航】

Types of Company-公司的類型

【知識點】

Types of Company-公司的類型

Types of Company-公司的類型

Unlimited (liability) companies:

Unlimited companies share all features of separate legal personality, just like limited companies, except for the privilege of limited liability enjoyed by its members. Unlimited companies do not have to file their accounts, are free to purchase their own shares.

Companies limited by guarantee:

A type of corporation used primarily for non-profit organizations. A company limited by guarantee does not usually have a share capital or shareholders, but instead has members who act as guarantors.

Private limited companies:

Private limited companies account for 99% of registered companies in the UK. They limit the liability of their members to unpaid share capital.

Public limited companies (plc):

Similar to private companies in that they limit the liability of their members. However, in a plc, its shares or debentures may be advertised for sale to the general public, and a stock market listing may be applied for.

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注:以上來自Rocky Zhang老師基礎精講班第33講

(本文為東奧會計在線原創(chuàng)文章,僅供考生學習使用,禁止任何形式的轉(zhuǎn)載)


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