2014年12月ACCA考試備考已經(jīng)開始，ACCA考生們都進(jìn)入到了緊張的復(fù)習(xí)備考中了，為了讓考生們順利通過考試，高頓網(wǎng)校小編為大家整理了ACCA考試各科目知識(shí)點(diǎn)，供考生們參考。
 
　　Disadvantages
　　- All personal assets of each partner are at risk if the business fails. Personal bankruptcy can occur.
　　- Decisions are taken jointly. The partnership agreement may specify different levels of decision making for each partner.
　　- A partnership is a very risky type of business to get involved in due to the potential for conflict， and the financial effect conflict between partners can have on the business.
　　- Considerably more administration involved in running a limited company than there is for a partnership or sole trader.
　　- Even with no other staff the “owner” or director of the company is considered to be an employee of the company. This may have tax disadvantages to the company or individual.
　　- A company cannot keep its business affairs private， must hold an AGM and file “Annual Reports”.
 
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　　報(bào)考指南：2014年ACCA考試備考指南
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