会计PPT推荐.ppt
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会计PPT推荐.ppt
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nThebusinessenvironmentnThetaxenvironmentnThefinancialenvironmentnThecapitalmarket10/28/20221chapter2Whatdoesitmean?
nCorporation,n.aningeniousdeviceforobtainingindividualprofitwithoutindividualresponsibility-AmbroseBierce,TheDevilsDictionary10/28/20222chapter2TheBusinessEnvironmentnTherearefourbasicformsofbusinessorganization:
soleproprietorships(oneowner),partnerships(generalandlimited),corporations,andlimitedliabilitycompanies(LLCs)nSoleproprietorshipsoutnumbertheotherscombinedbyover2to1,butcorporationsrankfirstbyfarwhenmeasuredbysales,assets,profits,andcontributiontonationalincome10/28/20223chapter2Whyshallweknowtheformofbusinessorganization?
nFinancialdecisionrightsnRisknDifferentlegalstatusnDifferentcapitalmarketpositionsnAllthesewillhavedifferentimpactonbusinessFM10/28/20224chapter2SoleproprietorshipsnThesoleproprietorshipistheoldestformofbusinessorganization.Asthetitlesuggests,asinglepersonownsthebusiness,holdsthetitletoallitsassets,andispersonallyresponsibleforallofitsdebts.10/28/20225chapter2TheadvantageofaproprietorshipnPaysnoseparateincometaxnEasilyformednNoseparateofownershipandmanagement,solittleagencycost10/28/20226chapter2ThedisadvantageofaproprietorshipnUnlimitedliabilitiesforitsowners,somoreriskynDifficultinraisingcapital(smallinscale,andthisgivestheinvestorsbadimpression).nInChina,mostnationalbanksrankprivatebusinessasthelastone,thisiswhysomeprivatebusinessesgrowsoslowlynDifficultintransferownership(risktoitsowner)nLimitedlife(stakeholderswillnottryhisbesttocooperation)10/28/20227chapter26年锐减810万个体户背后第一财经日报,王石川n国家工商总局的数据表明,1999年我国实有个体工商户3160万户,到了2004年,这一数字下降为2350万户,6年间净“缩水”810万户,平均每年减少135万户。
国家工商总局的另一组数据显示,截至2005年底,全国内资企业实有350万户,比上年净减少30.1万户,下降7.9%。
10/28/20228chapter2为什么6年锐减810万个体户?
n“国内私企平均寿命只有2.9岁”n中央党校研究室副主任周天勇:
以下是抑制创业活力的关键因素。
n沉重的税费负担n缺位的创业服务n困难的融资环境10/28/20229chapter2PartnershipsnApartnershipexistswhentwoormorepersonsassociatetoconductanoncorporatebusinessnMostindependentprofessionbusinesses,suchasthelawyersfirm,aphysiciansclinic,areorganizedasapartnershipnWhy?
Becauseprofessionalknowledgeisneededinthemanagementofmostofthesebusiness,andthehumanresourceisthemostimportantasset,whileotherfirmsneedphysicalcapitalmost.10/28/202210chapter2PartnershipsnThemajoradvantageofapartnershipisitslowcostandeaseofformation,taxbenefitnThedisadvantagesare:
(1)unlimitedliability;
(2)limitedlifeoftheorganization;
(3)difficultyoftransferringownership,and(4)difficultyofraisinglargeamountofcapitalnThus,growthcompaniessuchasHewlett-PackardandMicrosoftgenerallybeginlifeasaproprietorshiporpartnership,butatsomepointtheyfinditnecessarytoconverttoacorporation10/28/202211chapter2CorporationnAcorporationisanartificialentitycreatedbylaw.ItcanownassetsandincurliabilitiesnTheprincipalfeatureofthisformofbusinessorganizationisthatthecorporationexistslegallyseparateandapartfromitsowner10/28/202212chapter2AdvantagesofcorporationnUnlimitedlife,solessriskytostakeholdersnEasytransferability,somoreattractivetoinvestorsnLimitedliability,solessriskytoitsownernEasinessforraisingfunds10/28/202213chapter2教师首富俞敏洪身家2.42亿美元n北京时间9月7日22:
24,新东方教育科技集团(EDU)在美国纽约股票交易所开始交易,开盘价22美元,比发行价15美元高出7美元,涨幅达46.66%。
新东方校长俞敏洪在新东方上市后仍将拥有公司31.18%的股权(4400万股),按每股存托凭证相当于4股普通股计算,俞敏洪的身家已高达2.42亿美元。
10/28/202214chapter2新东方发展历史n新东方创建于1993年,号称是中国最大私立教育服务机构。
自创办以来,累计已有300万名学生参与新东方培训课程,仅今年就有87.2万名。
资料显示,公司2004年2006年收入快速增长,分别为4.418亿、6.433亿和7.703亿元人民币,其中语言和考试培训课程的收入分别占到了96%、91.9%和89.2%。
公司表示将会动用1850万美元募集资金偿还债务,用2000万美元来扩大学校的网络以及支付其他一般性的运营资金。
10/28/202215chapter2为什么新东方走向上市?
n投资增值n投资转让n筹集资本n扩大影响10/28/202216chapter2DisadvantagesofcorporationnCorporateearningsmaybesubjecttodoubletaxationnMorecomplexandtime-consumingtosetupnInformationdisclosureregulationsgetsacorporationknowntoitscompetitorsnAgencycostisoftenlargerthanotherforms10/28/202217chapter2LimitedliabilitycompaniesnAlimitedliabilitycompanyisahybridformofbusinessorganizationthatcombinethebestaspectsofbothacorporationandapartnership.Itprovidesitsownerswithcorporate-stylelimitedpersonalliabilityandthefederal-taxtreatmentofapartnership(USA)10/28/202218chapter2LimitedliabilitycompaniesnInChina,LLCsharesthesameinterestasacorporation.TheonlydifferenceisthatthenumberofaLLCsshareholdersshouldbe2-50,whilethenumberofacorporationhasnotsuchalimitation(thenumbermustlargerthan2)10/28/202219chapter2TheTaxEnvironmentnMostbusinessdecisionsareaffectedeitherdirectlyorindirectlybytaxesnWhy?
Becausetaxesaffectthecashflowofafirm.Whatmightprovetobeanoutstandingbusinessdecisionintheabsenceoftaxesmayprovetobeveryinferiorwithtax10/28/202220chapter2CorporateincometaxnWhywepayattentiononlytocorporateincometax,nototherkind?
nBecauseincometaxiscollectedonnetprofit,anddifferentprojecthasdifferentlevelofprofit.Astootherkindsoftax(suchasvalue-addtax),theywillnotaffectprojectdifferently10/28/202221chapter2CorporateincometaxratenInAmerica,progressivetaxnTaxcalculation:
page17nInChina:
fixedrate33%nButtherearesometaxreductionandremissionpoliciesappliedtodifferentsituations10/28/202222chapter2AlternativeMinim
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