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カード 27枚 作成者: Jared Woodward (作成日: 2016/06/15)

  • sole proprietorship

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教材の説明:

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公開範囲:

公開

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  • 1

    sole proprietorship

    補足(例文と訳など)

    答え

    • a form of business in which the owner is actually the business, the business is not a separate legal entity

    解説

  • 2

    fictitious business name statement

    補足(例文と訳など)

    答え

    • a document filed with the state that designates a trade name of a business

    解説

  • 3

    unlimted personal liability of a sole propirietor

    補足(例文と訳など)

    答え

    • the personal liability of a sole propietor for all debts and obligations of a sole proprietorship

    解説

  • 4

    general partnership

    補足(例文と訳など)

    答え

    • an association of two or more persons to carry on as co-owners of a business for profit

    解説

  • 5

    general partners

    補足(例文と訳など)

    答え

    • persons liable for the debts and obligations of a general partnership

    解説

  • 6

    uniform partnership act

    補足(例文と訳など)

    答え

    • a model that codifies partnership law that most states have adopted

    解説

  • 7

    4 elements of a general partnership

    補足(例文と訳など)

    答え

    • an association of two or more owners, carrying on a business, as co-owners, for profit

    解説

  • 8

    flow-through taxation

    補足(例文と訳など)

    答え

    • income and losses of a business are reported on the owner's personal income tax return

    解説

  • 9

    right to participate in management

    補足(例文と訳など)

    答え

    • a situation in which, unless otherwise agreed, each partner has a right to participate in the management of the partnership an has an equal vote on partnership matters

    解説

  • 10

    right to share profits

    補足(例文と訳など)

    答え

    • UPA mandates that a general partner has the right to an equal share on the partnership's profits and losses

    解説

  • 11

    action for an accounting

    補足(例文と訳など)

    答え

    • a formal judicial proceeding in which the court is authorized to review the partnership and the partners' transactions and award each partner his or her share of the partnership assets

    解説

  • 12

    unlimited personal liability

    補足(例文と訳など)

    答え

    • a general partner's personal liability for the debts and obligations of the general partnership

    解説

  • 13

    joint and several liablility

    補足(例文と訳など)

    答え

    • tort liabillity of partners together and induvidually. a plaintiff can sue one or more partners separately

    解説

  • 14

    joint liability

    補足(例文と訳など)

    答え

    • liability of partners for contracts and debts of the partnership. aplaintiff must name the partnership and all of the partners as defendents in the lawsuit

    解説

  • 15

    partnership for a term

    補足(例文と訳など)

    答え

    • partnership with a fixed duration

    解説

  • 16

    partnership at will

    補足(例文と訳など)

    答え

    • partnership with no fixed duration

    解説

  • 17

    dissolution of a general partnership

    補足(例文と訳など)

    答え

    • the change in relationship of partners in a partnership caused by any partner ceasing to be associated in the carrying on of the business

    解説

  • 18

    winding up

    補足(例文と訳など)

    答え

    • the process of liquidating partnership's assets and distibuting the proceeds to satifsfy claims against the partnership

    解説

  • 19

    wrongful dissolution

    補足(例文と訳など)

    答え

    • a situation in which a partner withdraws from a partnership without having the right to do so at that time

    解説

  • 20

    continuation agreement

    補足(例文と訳など)

    答え

    • sets forth the events that allow for a continuation of the partnership, the amount to be paid outgoing partners, and other details

    解説

  • 21

    limited partnerships

    補足(例文と訳など)

    答え

    • a type of partnership that has two types of partners general partners and limited partners

    解説

  • 22

    general partners of lp

    補足(例文と訳など)

    答え

    • partners who invest capital, manage the business, and are personally liable for debts

    解説

  • 23

    limited partners in lp

    補足(例文と訳など)

    答え

    • partners who invest in capital but do not participate in management and are not personally liable for partnership debts beyond their capital contributions

    解説

  • 24

    uniform limited partnership act

    補足(例文と訳など)

    答え

    • contains a uniform set of provisions for the formation, operation, and dissolution of lps

    解説

  • 25

    certificate of limited partnership

    補足(例文と訳など)

    答え

    • a document that two or more persons must execute and sign and that makes a lp legal and binding

    解説

  • 26

    defective information

    補足(例文と訳など)

    答え

    • incorrect creation of a limited partnership that occurs when a certificate of lp is not properly filed, there are defects in a certificate that is filed or some other satutory requirement for the creation of an lp is not met

    解説

  • 27

    limited liability of limited partners of a lp

    補足(例文と訳など)

    答え

    • limited partners are only liable for the debts and obligationsof a lp up to their capital contribution, they are not personally liable for the debts and obligations of a limited partnership

    解説

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