Chapter 2 Business Structure Worksheet | 第2章 企业结构练习单

📚 Chapter 2 Business Structure Worksheet | 第2章 企业结构练习单

This worksheet covers the main ownership structures tested in Cambridge A-Level Business Chapter 2. Work through the key ideas, comparison tables, and exam-style questions to check your understanding.

本作业单覆盖剑桥 A-Level 商务第2章考查的主要所有权结构。请依次学习关键概念、对比表格和考试风格问题，检查你的理解。

1. Ownership Basics | 所有权基础

In the private sector, businesses are owned by private individuals or groups, while in the public sector, organisations are owned or controlled by the government.

在私营部门，企业由私人或私人团体拥有；在公共部门，组织由政府拥有或控制。

A crucial distinction is between unincorporated and incorporated businesses. Unincorporated businesses such as sole traders and ordinary partnerships have unlimited liability. Incorporated businesses such as limited companies have a separate legal identity and limited liability.

关键区别在于非法人企业和法人企业。个体经营者和普通合伙企业等非法人企业承担无限责任；有限公司等法人企业具有独立法律身份并承担有限责任。

Owners should understand how liability, control, taxation, and continuity change with each legal structure because this affects both risk and decision-making power.

所有者应了解每种法律结构如何影响责任、控制权、税收和存续性，因为这会影响风险和决策权。

2. Sole Traders | 个体经营者

A sole trader is a business owned and run by one person. It is often the easiest type of business to set up because there are few legal formalities and start-up costs are usually low.

个体经营者是由一个人拥有和经营的企业。由于法律手续很少，启动成本通常较低，这通常是最容易设立的企业类型。

Advantages include complete control, quick decision-making, low set-up costs, and the owner keeps all profits. There is also greater privacy because accounts do not usually have to be published.

优点包括完全控制、决策迅速、启动成本低以及所有者保留全部利润。此外，由于通常无需公开账目，保密性也更强。

Disadvantages include unlimited liability, long working hours, limited capital, and lack of continuity if the owner is ill or dies. The business is often heavily dependent on one person’s skills and energy.

缺点包括无限责任、工作时间长、资本有限以及所有者生病或去世时企业缺乏存续性。企业往往严重依赖一个人的技能和精力。

3. Partnerships | 合伙企业

A partnership is a business formed by two or more people who share capital, workload, and profits. It is advisable to have a deed of partnership setting out how decisions are made, how profits are shared, and what happens if a partner leaves.

合伙企业是由两个或更多人共同出资、分担工作并分享利润的企业。建议签订合伙协议，规定决策方式、利润分配方式以及合伙人退出后的安排。

Partnerships can bring together more skills and finance than a sole trader. However, ordinary partners typically have unlimited liability, meaning each partner can be held responsible for the full debts of the business.

与个体经营者相比，合伙企业可以汇集更多技能和资金。然而，普通合伙人通常承担无限责任，这意味着每个合伙人都可能对企业全部债务负责。

Disagreements between partners can also slow decision-making, and the partnership may end if one partner resigns or dies unless a new agreement is made.

合伙人之间的分歧也可能降低决策速度。如果某一合伙人退出或去世，除非达成新的协议，合伙企业可能终止。

4. Limited Companies | 有限公司

A limited company is incorporated, so it is a separate legal entity from its shareholders. This means the company can own assets, enter contracts, and sue or be sued in its own name.

有限公司是法人企业，因此是独立于股东的法律实体。这意味着公司可以以自己的名义拥有资产、签订合同以及起诉或被起诉。

Shareholders have limited liability: if the company fails, they can lose only the money they invested in shares, not their personal assets.

股东承担有限责任：如果公司倒闭，他们最多损失投入股份的资金，而不会损失个人资产。

Companies must follow registration procedures and usually have two main documents: the memorandum of association and the articles of association. These set out the company’s name, location, internal rules, and powers of directors.

公司必须遵循注册程序，通常有两份主要文件：公司组织大纲和公司章程。这些文件规定公司名称、所在地、内部规则以及董事权力。

Incorporation also gives continuity: the company can continue to exist even if shareholders change. However, setting up and running a company involves more administration and disclosure than being a sole trader.

法人化还带来存续性：即使股东变更，公司仍可继续存在。但与个体

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