商务英语第二课new.pptVIP

Chapter 2 Business Organizations Students will be able to: understand the basic idea of business organizations; master some key types of business organizations (corporation, general partnership, limited partnership, sole proprietorship, professional corporation, joint-stock companies, business trusts and joint ventures, etc.); conduct a series of reading, listening, speaking and writing activities related to the theme of the unit; complete all the relative exercises in this unit collaboratively with other peers. Explanatory Notes on Technical Terms (1)proprietorship－ownership (2)stockholder－one who owns stock in a company. (3)partnership－unregistered business where two or more people agree to share, not necessarily equally, in the risks and profits of the organization. (4)entity－something that has a real and separate existence. (5)bankruptcy－state of being declared by a court of law not to be capable of paying its debts. (6)Joint-stock company－public company whose shares are owned by very many people. (7)dividend－percentage of profits paid to shareholders. (8)bylaw－a law or rule governing the internal affairs of an organization (9)treasurer－person who looks after the money or finance of a club or society (10)comptroller－financial controller. Warming-up questions 1. How much do you know about business organizations? 2. Can you say something about the different types of companies? 3. Do you know the difference between sole proprietorship and partnership? 1.Introduction The majority of business organizations are corporations, others are general partnerships(一般合伙企业), limited partnerships（有限合伙企业）, sole proprietorships（独资企业）, and joint ventures（合资企业）. Less common are professional corporations（专业公司）, joint-stock companies（合股公司), business trusts（商业信托）. The factors to be weighted in making the decision are ease of formation, financial resource available, control, taxation, management skills available, ability to raise capital, continuity, and legal capacity. 2.Sole Pro