GRE ISSUE写作论证论据素材 商业类

　　1 商业组织形式

　　Many businesses are operated through a separate entity such as a corporation, limited partnership or limited liability company. Most legal jurisdictions allow people to organize such an entity by filing certain charter documents with the relevant Secretary of State or equivalent and complying with certain other ongoing obligations. The relationships and legal rights of shareholders, limited partners, or members are governed partly by the charter documents and partly by the law of the jurisdiction where the entity is organized. Generally speaking, shareholders in a corporation, limited partners in a limited partnership, and members in a limited liability company are shielded from personal liability for the debts and obligations of the entity, which is legally treated as a separate “person”. This means that unless there is misconduct, the owner’s own possessions are strongly protected in law, if the business does not succeed.

　　2 商业的九大基本类型

　　There are many types of businesses, and, as a result, businesses can be classified in many ways. One of the most common focuses on the primary profit-generating activities of a business:

　　1. Manufacturers produce products, from raw materials or component parts, which they then sell at a profit. Companies that make physical goods, such as cars or pipes, are considered manufacturers.

　　2. Service businesses offer intangible goods or services and typically generate a profit by charging for labor or other services provided to government, other businesses or consumers. Organizations ranging from house decorators to consulting firms to restaurants and even to entertainers are types of service businesses.

　　3. Retailers and distributors act as middle-men in getting goods produced by manufacturers to the intended consumer, generating a profit as a result of providing sales or distribution services. Most consumer-oriented stores and catalogue companies are distributors or retailers.

　　4. Agriculture and mining businesses are concerned with the production of raw material, such as plants or minerals.

　　5. Financial businesses include banks and other companies that generate profit through investment and management of capital.

　　6. Information businesses generate profits primarily from the resale of intellectual property and include movie studios, publishers and packaged software companies.

　　7. Utilities produce public services, such as heat, electricity, or sewage treatment, and are usually government chartered.

　　8. Real estate businesses generate profit from the selling, renting, and development of properties, homes, and buildings.

　　9. Transportation businesses deliver goods and individuals from location to location, generating a profit on the transportation costs.

　　3 影响商业组织形式的五大主要因素

　　1. The size and scope of the business, and its anticipated management and ownership. Generally a smaller business is more flexible, while larger businesses, or those with wider ownership or more formal structures, will usually tend to be organized as partnerships or (more commonly corporations. In addition, a business which wishes to raise money on a stock market or to be owned by a wide range of people will often be required to adopt a specific legal form to do so.

　　2. The sector and country. Private profit making businesses are different from government owned bodies. In some countries, certain businesses are legally obliged to be organized certain ways.

　　3. Limited liability. Corporations, limited liability partnerships, and other specific types of business organizations protect their owners from business failure by doing business under a separate legal entity with certain legal protections. In contrast, unincorporated businesses or persons working on their own are usually not so protected.

　　4. Tax advantages. Different structures are treated differently in tax law, and may have advantages for this reason.

　　5. Disclosure and compliance requirements. Different business structures may be required to make more or less information public (or reported to relevant authorities, and may be bound to comply with different rules and regulations.