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花儿。 · 2024年09月01日

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NO.PZ2023090502000008

问题如下:

Which of the following features least likely distinguish a general partnership from a limited partnership?

选项:

A.

Owner–manager relationship

B.

Owner liability of business debts and obligations

C.

Taxation

解释:

C is correct. Like sole proprietorships, partnerships are typically pass-through businesses for tax purposes. Pass-through businesses are not taxed at the entity level, passing on all their profits or losses to the partners who are taxed personally.

A is incorrect. The management of a general partnership is typically shared by the general partners, while in a limited partnership, the general partner often exercises most managerial responsibilities.

B is incorrect. In a general partnership, the partners are personally legally liable for business debt and actions undertaken by the company. In a limited partnership, only the general partner faces personal liability; limited partners’ liability is limited to their investment in the partnership.

题目是什么意思,另外limited partnership是什么。。。。。

2 个答案

Kiko_品职助教 · 2024年09月02日

嗨,从没放弃的小努力你好:


另外关于limited partnership,基础班有很详细的介绍。 即有限合伙企业,由普通合伙人和有限合伙人组成。普通合伙人对合伙企业债务承担无限连带责任,有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。

基础班讲义11-12页请参考。

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努力的时光都是限量版,加油!

Kiko_品职助教 · 2024年09月02日

嗨,努力学习的PZer你好:


题目问的是,以下哪个特征最不可能区分普通合伙企业和有限合伙企业?变相考察不同企业组织形式的主要特点,对应基础班讲义23页


在普通合伙企业中,所有合伙人都对企业债务承担无限连带责任,且合伙人通常既是所有者又是管理者。在有限合伙企业中,有普通合伙人对企业债务承担无限责任,有限合伙人以其出资额为限对企业债务承担有限责任,且有限合伙人一般不参与企业的日常经营管理。

而在税收方面,普通合伙企业和有限合伙企业通常都不缴纳企业所得税,而是由合伙人分别缴纳个人所得税。

综上所述,税收最不可能区分普通合伙企业和有限合伙企业,答案是 C。

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努力的时光都是限量版,加油!

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