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TYPES OF COMPANIES

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Unit 2: Types of companies

UNIT OBJECTIVES - MỤC TIÊU

DURATION (9 periods) - THỜI LƯỢNG HỌC (9 TIẾT)

• Provide students with the language and knowledge related to main types of companies andcompany finance.

Cung cấp cho sinh viên vốn ngôn ngữ và kiến thức liên quan đến các loại hình công ty cơ bảnvà tài chính công ty.

• Provide students with the language of comparison and contrast and the way of writing a comparison and contrast essay.

Cung cấp cho sinh viên ngôn ngữ về so sánh và đối lập và phương thức viết một bài luận sosánh và đối chiếu.

• At the end of this unit, students will be able to talk and write about main types of companies,how they are established, what are their similarities and differences, and the advantages anddisadvantages of each type.

Sau khi kết thúc bài học này, sinh viên có thể nói và viết về các loại hình công ty cơ bản, chúngđược thành lập ra sao, các điểm giống và khác nhau cũng như điểm mạnh và điểm yếu củatừng loại công ty.

In this unit, we will study three most basic types of companiesincluding proprietorships, partnerships and limited companies.At the end of this unit, you will be able to talk and write aboutmain types of companies, how they are established, what are their similarities and differences, and the advantages anddisadvantages of each type.

Trong bài học này, chúng ta sẽ tìm hiểu về ba loại hình côngty cơ bản nhất gồm công ty do một nghiệp chủ duy nhất, doanhnghiệp hợp doanh và công ty TNHH. Sau khi kết thúc bài họcnày, các bạn có thể nói và viết về các loại hình công ty cơ bản,chúng được thành lập ra sao, các điểm giống và khác nhaucũng như điểm mạnh và điểm yếu của từng loại công ty.

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Match the words or expressions in column A with their definition in the column B.The suggested time to do this exercise is 10 minutes.

Text A: Read text A below and do exercise 2.1. The suggested time for readingthe text and completing the exercise is 30 minutes.

Column A

1 Articles of co-partnership A

2 Articles of incorporation B

3 Asset C

4 Bankrupt D

5 Dissolve E

6 Dividend F

7 Entity G

8 Inventory H

9 Liability I

10 Partnership J

11 Proprietorship L

12 Corporation M

Column B

Anything of value to a company. Anything whichcan be sold or converted into cash.

To break up a partnership or corporation.

The agreement telling the terms and conditions of apartnership.

A share of the profits of corporation which is givento the stockholders.

The agreement telling the terms, conditions andpurposes of a corporation.

Unable to pay ones debts and legally released fromthe liability.

Debt or legal responsibility.

Sole ownership of a small business.

The amount of goods, merchandise or materials on hand.

Company or a group of persons granted a charter todo business as a separate unit with its own rightsand responsibilities.

A separate unit for ownership or legal purposes.

A business owned by two or more individuals.

TYPES OF COMPANIES

In business, there are manylegal forms of organization

but generally, organizationsusually belong to either publicor private sector. Organizationsin public sector are financed bythe state and they do not operatein order to make profit but to

provide a public service. Examplesof public sector organizationsare schools, hospitals, libraries,police and the national defense.The organizations in privatesector, however, operate inorder to make profit and aresplit into 2 categories: Non-

limited companies (includingproprietorship and partnership)and limited companies. In this lesson, we will focus onthese three basic forms of organizations in private sector.

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An organization of Non-Limited type can be either

a proprietorship (sole trader) ora partnership and the owner(s)will be personally liable for all of the debts if the businessfails. The form, which requires

the least amount of capital and personnel, is the sole proprietorship. Sole means single and the proprietor is the owner. Therefore, a soleproprietorship is a businessowned and operated by singleperson. This single person canstart a business by simply purchasing the necessarygoods and equipment andopening up shop. There arevery few government and legal regulations to comply with.The sole proprietor owns allthe business assets, makes allthe decisions, takes all the risksand keeps all the profits of thebusiness. The business itselfpays no tax, but the ownermust pay personal incometaxes on his profits. If a soleproprietor is successful, he takesa lot of personal satisfaction in his enterprise. If he is notsuccessful and he wants toclose his business and start anew one, he simply has to sellhis inventory and equipment,pay his bills, close up shop,and begin a new activity.

Apartnership consists of twoor more people who share

the ownership of a business (normally less than 20 people).A partnership should beginwith legal agreement coveringthe various aspects of the business. Two important itemsthat need to be covered are exactly which assets each partner is contributing, as wellas how the partnership can bechanged or terminated. Thisagreement is called the articlesof co-partnership. It is not ascomplicated as the articles of incorporation. However the articles of co-partnership indicate that the initiation of a partnership is not as easy as the beginning of a sole proprietorship. Partners arelike sole proprietors becausethey own all the assets, owe allthe debts, make the decisions,and share the profits. They payonly personal income taxes ontheir share of the profits. If each partner has a differentexpertise in an important businessarea, the partnership has an ad-vantage over the sole propri-etorship in managerial ability.

Limited companies can be either privately owned

when they are referred to asLimited (often abbreviated toLtd) or publicly owned (Plc).Some Plc's can sell shares to members of the public on thestock exchange, unlike Ltd'sthat cannot. The liability forboth Ltd's and Plc is limited.This means that if the companyfails, the liability of the company's shareholders is limited to the value of theshares and not their personal

funds.

The limited company is verydifferent from both a sole

proprietorship and a partnership.First of all, the limited companyis a legal entity that is charteredby the state in which it is incorporated. As a legal entity,the limited company can ownproperty that is not the personalwealth of its owners. It alsomeans that the limited companycan enter into business agreementson its own. Forming a limited company is not easy. There aremany legal procedures to follow.A legal company raises capitalin a different way from the proprietorship or partnership.The ownership of the limitedcompany is divided into sharesof stock. One stockh older orshareowner can buy, sell, and trade his shares withoutpermission from the otherowners. A limited company canraise large amounts of capital byselling shares of stock. Thestockowners vote for a board ofdirectors who hire a president orchief executive officer to run

the company. The board of directors also decides what todo with the company’s profits.It usually retains part of theprofits for reinvestment in thecompany and distributes theother part to the shareholdersas dividends.

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Source: Text A: John Thomas French and Nguyen Thanh Yen, You are in Business, Nha Xuat banHo Chi Minh, 2000.

According to text A, which of the following sentences are true (T) or false (F).Correct the false information

Text B: Read text B and do exercises 2.2 and 2.3. The suggested time for reading the text and completing the exercises is 30 minutes

PRIVATE AND PUBLIC COMPANIES

Questions T/F

1. A sole proprietorship has to comply with hardly any legal regulations.

2. If the business fails, a sole proprietorship only pays the money he invests inthe business.

3. At the beginning of a partnership, partners must agree on how much eachshould contribute only.

4. A partnership is, in many ways, similar to a sole proprietorship.

5. All stockholders can decide the use of the company’s profits.

6. A limited company can own property that is not the personal wealth of its owners.

7. When one person doesn’t want to invest into a limited company, he can obtain his money back by selling his shares.

8. Profits of the limited company are shared among shareholders in form of dividends.

Unlike the sole proprietorshipand the partnership, the liabilityof a company is limited to the value of the assets of thecompany. The personal wealthof the stockholders cannot beused to pay debts in case ofbankruptcy. Limited companiesdo not operate like other forms

of business because the ownership can be easily transferred through stock sales.

As we can see in the threetypes of legal organizations

discussed in this lesson, themain differences between thetypes of companies are the

ownership, ability to raise capital, the size and continuityof enterprise, the disposition ofprofits, tax duties and the legalobligations in the event ofbankruptcy.

2.1

Private companies usuallyhave “Limited” or “Ltd”

at the end of their name. Theyare not allowed to sell theirstocks or shares on an openmarket. Most companies areprivate; there are about onemillion private companies

in Britain, compared toaround 2000 public limitedcompanies (Plcs). These com-panies have ‘plc’ at the end oftheir name, and their sharesare publicly traded on theLondon Stock Exchange.

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Source: Ian Mackenzie, Profesional English in Use, Cambridge University Press.

Complete the following table

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(1) ...................

companies

Public companies

can’t sell shares onthe ...............(2)

in the UK in the US

are called

(3)............................ companies

or

(4)............................companies

are called

(6)....................................

or

(7).......................companies

produce (5)..................

reports

produce

(8)............................reports

publish an (9).................and hold an (10)..............................

2.2

A stock exchange is a marketwhere anyone can buy or sellstocks and shares. The USequivalent of a PLC is a companyor corporation registered withthe Securities and ExchangeCommission (SEC). SEC-registered companies, alsoknown as listed companies,have to make quarterly reports(i.e. every three months). Theyreport on:

a. Sales revenue or turnover:the money received by thecompany in that periodfrom selling goods or services.

b. Gross profit: turnover lesscost of sales.

c. Net profit: gross profit less administrative expensesand tax.

Companies on the LondonStock Exchange, known

as quoted companies, have toproduce a half-yearly interimreport which informs share-holders about the company’sprogress. These reports arenot audited.

All companies with share-holders or stockholders

have to send them an AnnualReports each financial year.This contains a review of theyear’s activity, an examina-tion and explanation of thecompany’s financial positionand results. There are also fi-nancial statements and notes,and the auditors’ report onthe financial statements.

Public companies have tohold an Annual General

Meeting (AGM), and mostprivate ones do too. At thismeeting, the shareholderscan question directors aboutthe content of the Annual Re-port and the financial state-ments, vote to accept orreject the dividend recom-mended by the directors, andvote on replacements for re-tiring members of the board.The meeting can also carryout any other business statedin the company’s Memoran-dum of Association or Certificate of Incorporation.

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Match the two parts of the sentences in column A and column B according towhat you read in text B

From what you have read in text A and text B, draw a comparison of three formsof companies by completing the following table. The suggested time for this exercise is 20 minutes

2.4.

You will hear Laura King describing how she got the original idea for openingFasta Pasta. Listen and answer the following questions

1. What was Laura King’s job when he worked for thepizza restaurant company?

2. What kind of hours was she working at the time?

3. What observation did she make about the home delivery market?

4. Where did she first see a takeaway pasta operation?

5. Why does Laura King call pasta ‘the ultimate fast food’?

Sole trader Partnership Private and Public Company

Formation formalities

Legal Status

Ownership

Change of Ownership

Control

Management

Number of members

Owners’ liability inevent of insolvency

Owners’ entitlement toprofits

Termination of the business

Column A Column B

1. Only quoted or listed companies2. American corporations publish details3. Companies’ financial statements, and the

auditor’s report, 4. Quarterly and half - yearly reports5. Shareholders can ask company directors

questions.

a. about their sales and profits everythree months.

b. are contained in their annual reports.c. are not checked by external auditore. can have their shares traded on a stock

exchange. f. at an annual meeting

2.3

2.4

3.1

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Listen to Laura King’s description of the customers of the Fasta Pasta

1. What are the differences between the customers she serves (a) at lunchtime and (b) in the

evening?

2. How does he describe the average customer?

In this extract, Laura King answer the question ‘What advice would you give toyoung people thinking of setting up their own business?’ Listen and completethe following pieces of advice with the verbs which she uses

1. …………….what ever you want to do carefully

2. …………….to friends and relatives and people you know about what you want to do

3. …………….in what you’re doing

4. ……………..to people and ………….from others

5. ……………..the right sort of background

In the following sentences, try to determine the meanings of the underlinedwords from the context. Select the word which most similar to the underlinedword. The suggested time to do this exercise is 5 minutes

1. The sole proprietor is liable for all the debts of his enterprise. He owns all the assets, buthe owes all the liabilities. a. inventory c. capitalb. proprietorship d. debts

2. The different forms of organization are taxed differently on their profits. They also havedifferent legal obligations with regard to their debts in the event of bankruptcy. a. case c. costb. aspect d. failure

3. His personal assets can be used to settle the debts.a. wealth c. freedomb. capital d. inventory

4. The article of co-partnership explains how the partnership is started and how it should bedissolved. a. initiated c. ended b. sold d. regulated

5. Not all profits of a corporation are distributed among shareholders. The Board of Direc-tors retains a part of the profits to increase the capital of the corporation. a. earns c. sharesb. distributes d. keeps

6. Once each year the owners of the store must record their entire inventory in order to knowwhich merchandise they have on hand. a. profits c. goods

b. sales d. transaction


3.2

3.3

4.1

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Choose the best word to fill each gap from the alternatives given below. Put a circle around the letter, A, B or C, of the word you choose. The suggested time todo this exercise is 5 minutes

When I started my engineering company five years ago I had to (1)………..a lot of capital.First, I looked around for a (2)………………and took out a loan. The (3)……………..was£100,000 at an (4)………………..rate of 5.3%. I had to use my house for(5)……………..so that was a big worry. Next I found ten people who wanted to (6)………………in the business. Each one put (7)………………....£10,000 in return for 1,000 shares. I (8)…………..12,000 shares so I am the biggest shareholder. Our total (9)…………..isnearly a quarter of a million pounds. We paid our first (10)……………….last year but it wasn’t very big. Now we are making a profit, we will start to reduce our (11)…………... I don’t like carrying this much (12)…………….

1. A rise B raise C rose 2. A lender B borrower C capitalist

3. A money B balance C principal 4. A account B interest C audit

5. A security B safety C salary 6. A lend B borrow C invest

7. A out B up C off 8. A hold B pick C hand

9. A gearing B venture C equity 10. A division B divider C dividend

11. A borrowing B lending C sharing 12. A capital B debt C collateral

Look at the following business cards. What type of business does each one correspond to: public limited company, sole trader, partnership or private limited company?

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DISCOUNT NEW/USEDFISHING TACKLE

SPECIALIST

* * * *

Tel : 0932 242377Mobile: 0850 866136

THETACKLE EXCHANGE

29 Church StreetWalton-on-Thames

SurreyProprietor:

M J SHOFIELD

ACCOLADELiz Morris

Marking Assistant

Accolade Europe Ltd.Bowling House, Point Pleasant. Tel: 081-877 0880Wandsworth, London SW18 3PE Fax: 081-877 3303

4.2

5.1

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Work in pairs. Which of the following advantages and disadvantages would you associate with (a) a sole trader, (b) a partnership, and (c) a private limitedcompany?

Have you ever thought of opening your own business? Answer the questionnaireand discuss your answers with partners

HOW DO YOU RATE AS AN ENTREPRENEUR?

For each of the following questions, tick the answer which comes closest to what you feelabout yourself.

1. Are you a self-starter ?

a. I only make an effort when I want to.

b. If someone explains what to do, then I can continue from there.

c. I make my own decision. I don’t need anyone to tell me what to do.

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Jonathan GrinstedProject System

Division

Hoskyns Group plcHoskyns South Bank95 Wandsworth Road

London SWB 2LX

Telephone: 071-735 0800D.D.I. : 071-917 4387Fax : 071-917 4666

FREED STONE GOODMAN SOLICITORS

Charles Goodman

14 & 15 Craven Street, London WC2N 5ADTelephone: 071-925 0303/071-629 4445 Fax: 071-925 0334This firm is regulated by the Law Society in the Conduct of InvestmentBusiness

Advantages

1 You have total control of your business. ......................................

2 This is good way of sharing the pressure and work involved in starting a business.

......................................

3 The financial risks that you are taking are restricted. ......................................

4 You can increase your capital by selling shares. ......................................

Disadvantages......................................

1 There is a danger that conflicts of personality couldruin your business.

......................................

2 It may be difficult to expand. ......................................

3 You may have to sell your possession if the companygoes into debt.

......................................

4 It is complicated and expensive to set up. ......................................

5.2

5.2

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2. How do you get on with other people?

a. I get on with almost everybody.

b. I have my own friends and I don’t really need anyone else.

c. I don’t really feel at home with other people.

3. Can you lead and motivate others?

a. Once something is moving I’ll join in.

b. I’m good at giving orders when I know what to do.

c. I can persuade most people to follow me when I start something.

4. How do you get on with other people?

a. I like to take charge and to obtain results.

b. I’ll take charge if I have to but I prefer someone else to be responsible.

c. Someone always wants to be the leader and I’m happy to let them do the job.

5. Are you good organizer?

a. I tend to get confused when unexpected problems arise.

b. I like to plan exactly what I’m going to do.

c. I just let things happen.

6. How good a worker are you?

a. I’m willing to work hard for something I really want.

b. I find my home environment more stimulating than work.

c. Regular work suits me but I don’t like it to interfere with my private life.

7. Can you make decisions?

a. I am quite happy to execute other people’s decisions.

b. I often make very quick decisions which usually work but sometime don’t.

c. Before making a decision I need time to think it over.

8. Do you enjoy taking risks?

a. I always evaluate the exact dangers of any situation.

b. I like the excitement of taking big risks.

c. For me safety is the most important thing.

9. Can you stay the course?

a. The biggest challenge for me is getting a project started.

b. If I decide to do something, nothing will stop me.

c. If something doesn’t go right first time I tend to lose interest.

10. Are you motivated by money?

a. For me, job satisfaction cannot be measured in money terms.

b. Although money is important to me, I value other things just as much.

c. Making money is my main motivation.

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11. How do you react to criticism?

a. I dislike any form of criticism.

b. If people criticize me I always listen and may or may not reject

what they have to say.

c. When people criticize me there is usually some truth in what they say.

12. Can people believe what you say?

a. I try be honest, but it is sometimes too difficult or too complicated to explain

things to other people.

b. I don’t say things I don’t mean.

c. When I think I’m right, I don’t care what anyone else thinks.

13. Do you delegate?

a. I prefer to delegate what I consider to be the least important tasks.b. When I have a job to do I like to do everything myself.

c. Delegating is an important part of any job.

14. Can you cope with stress?

a. Stress is something I can live with.

b. Stress can be a stimulating element in a business.

c. I try to avoid situations which lead to stress.

15. How do you view your chances of success?

a. I believe that my success will depend to a large degree

on factors outside my control.

b. I know that everything depends on me and my abilities.

c. It is difficult to foresee what will happen in the future.

16. If the business was not making a profit after five years, what could you do?

a. give up easily

b. give up reluctantly

c. carry on

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1. a = 0 b = 2 c = 4 9. a = 2 b = 4 c = 02. a = 4 b = 2 c = 0 10. a = 0 b = 2 c = 43. a = 0 b = 2 c = 4 11. a = 0 b = 2 c = 44. a = 4 b = 2 c = 0 12. a = 2 b = 4 c = 05. a = 2 b = 4 c = 0 13. a = 2 b = 0 c = 46. a = 4 b = 0 c = 2 14. a = 2 b = 4 c = 97. a = 8 b = 4 c = 2 15. a = 0 b = 4 c = 28. a = 2 b = 4 c = 0 16. a = 4 b = 2 c = 0

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44 or above

You definitely have the necessary qualities to become the directorof a successful business.

You have a strong sense of leadership, you can both organize andmotivate and you know exactly where you and your team are going.

between 44 and 22

You may need to think more carefully before setting up your ownbusiness. Although you do have some of the essential skills forrunning a business, you will probably not be able to deal withpressures and strain that are a part of the job. You should perhapsconsider taking some professional training or finding an associatewho can compensate for some of your weaknesses.

below 22

Managing your own business is not for you. You are better suitedto an environment where you are not responsible for making decisions and taking risks. To operate successfully you need to follow well defined instructions and you prefer work that is bothregular and predictable.

How to write a comparison and contrast essay

I. Outlining a comparison and contrast essay

There are basically two ways in which we can write essays that involve comparison and/ or contrast.

One way is to write down all the main points about one of the subjects to be compared, thento take all the main points about the other subject, like this:

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The other way in which we can write essays that involve comparison and/or contrast is to takeeach point in turn and contrast them immediately, like this:

II. Language for writing

The followings are the language that are commonly used in a comparison and contrastessay. Refer to the examples below for the way of using such words and phrases.

A. Comparison structure words

Practice 1

Use the words and phrases in the box above to fill in the blanks below (there may be morethan one choice for one blank): 1. Human workers can detect malfunctions in machinery; (1)…................. , a robot can be

programmed to detect equipment malfunctions.

Human workers can detect malfunctions in machinery; a robot can (2)…………...

Human workers can detect malfunctions in machinery; a robot can, (3)….…… Robotscan detect malfunctions in machinery, (4) ………… human workers can. (5)………….robots ………… human workers/not only robots but also human workers can detect malfunctions in machinery. (6)…………. robots ………….human workers are infallible.

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I. INTRODUCTION

II. BODY

Subject 1 Subject 2 Subject 3

Paragraph 1: Point 1 to Point 1 to Point 1



III. CONCLUSION

SENTENCES

CONNECTORS

CLAUSE CONNE CTORS

OTHERS

SUBORDINATORS

COORDINATORS/

CORRE LATIVE

CONJUNTIONS

1. similarly

like

also

too

2. as

just as

3. and

both... and

not aloso

neither...

nor

4. like (+noun)

just like (+noun)

similar to (+noun)

5. (be) similar (to)

(be) the same as

6. (be) the same

7. (be) alike

(be) similar (to)

8. to compare (to/with)

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2. Robots, (7)………………. human workers, can detect malfunctions in machinery.

3. Robots are (8)…………………human workers because they can both detect malfunc-tions in machinery.

4. In their ability to detect malfunctions in machinery, robots and human workers(9)……………...

5. Robots and human workers (10)………………because they can both detect malfunctionsin machinery.

6. Robots can (11)…………………human workers in their ability to detect malfunctions inmachinery.

B. Contrast Structure Vocabulary

Contrast structure words fall into two main groups according to their meaning. The first groupshows contrast in the sense of concession or unexpected result. The second group shows con-trast in the sense of direct opposition. The clauses connected by the words in the second groupare reversible. This means, for example, that while and whereas may be placed at the begin-ning of either clause with no change in meaning:

- veto: cancel - siblings: brothers and sisters

I am short, whereas my brother is tall and Whereas I am short, my brother is tall are both pos-sible and are equal in meaning.

It is not always possible to do this with words from the first group, For example, the subor-dinator even though must be placed at the beginning of the clause It began to rain in the fol-lowing sentence: We continued our like even though it began to rain.

It would not make sense to write Even though we continued our hike, it began to rain.

Notice that but and however belong to both groups.

• Contrast structure words - Concession (Unexpected result)

Practice 2

Use the words and phrases in the box above to fill in the blanks below (there may be morethan one choice for one blank): 1. It began to rain; (1)…………………….. we continued our hike.

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SENTENCES

CONNECTORS

CLAUSE CONNECTORS

OTHERS

SUBORDINATORS COORDINATORS

1. however

nevertheless

nonetheless

still

2. althought

even though

though

3. but

yet

4. despite (+ noun)

in spite (+ noun)

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SENTENCES

CONNECTORS

CLAUSE CONNECTORSOTHERS

SUBORDINATORS COORDINATORS

1. however

in contrast

in (by) comparion

on the other hand

2. on the contrary

3. white

whereas

4. but 5. differ from

6. compared (to/with)

7. (be) different

(from)

(be) dissimilar to

(be) unlike

2. We continued our hike (2)……………….. it began to rain.

3. It began to rain, (3)……………… we continued our hike.

4. (4)………………. the rain, we continued our hike.

• Contrast structure words - Direct opposition

Practice 3

1. The term rock music commonly refers to music styles after 1959 that were influenced primarily by white musicians: (1) …………………………………, rhythm-and-bluesmusic styles were influenced primarily by black musicians.

2. Innovation in rock music comes not just from the United States; (2)………...........…….,the Beatles and the Rolling Stones were from Great Britain, and the music style knownas reggae came from the Caribbean island of Jamaica.

3. The term rock music commonly refers to music styles after 1959 that were influenced primarily by white musicians, (3)……….....…...rhythm-and-blues music styles were influenced primarily by black musicians.

4. The term rock music commonly refers to music styles after 1959 that we were influencedprimarily by white musicians, (4)……….............. rhythm – and blues music styles wereinfluenced primarily by black musicians.

5. Early rock music (5)…………………............…..later styles in that later styles make useof electronics to produce new sounds.

6. (6)…………………….. earlier rock styles, later styles have a harder sound.

7. The punk, rap, grunge, and techno styles, of the ‘90s’ are very (7)…………………....….the rock music played by Elvis Presley in the ‘50s, but they have the same roots.

Writing practice

What are the similarities and differences of three main types of companies? Use the information you have learned in this lesson to write a 5-paragraph essayto answer this question. The suggested time for completing the exercise is 45 minutes.

6.2

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B

- Bankrupt (adj)

- Board of Directors

C

- Capital (n)

D

- Dissolve (v)

- Dividend (n)

E

- Enterprise (n)

- Entity (n)

- Equipment (n)

- Expertise (n)

I

- Income tax (n)

- Inventory (n)

L

- Liabilities

N

- Non - limited company

O

- Ownership

P

- Proprietorship

- Phá sản

- Ban giám đốc

- Vốn

- Giải thể

- Cổ tức

- Công ty, xí nghiệp

- Thực thể

- Thiết bị

- Chuyên môn

- Thuế thu nhập

- Hàng hóa (tồn kho, trong kho)

- Khoản nợ

- Công ty trách nhiệm vô hạn

- Quyền làm chủ

- Quyền sở hữu doanh nghiệp bởi một nghiệpchủ duy nhất

S

- Stock holder

- Sole trader

- Cổ đông

- Thương nhân cá thể (một mình đứng ra kinhdoanh và tự chịu trách nhiệm về nợ nần củamình trong kinh doanh

English terms Vietnamese equivalentsA

- Articles of Co-partnership (n)

- Articles of Incorporation (n)

- Asset (n)

- Điều lệ hợp doanh

- Điều lệ công ty

- Tài sản

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