2014年12月ACCA考试备考已经开始，ACCA考生们都进入到了紧张的复习备考中了，为了让考生们顺利通过考试，高顿网校小编为大家整理了ACCA考试各科目知识点，供考生们参考。
 
　　Disadvantages
　　- All personal assets of each partner are at risk if the business fails. Personal bankruptcy can occur.
　　- Decisions are taken jointly. The partnership agreement may specify different levels of decision making for each partner.
　　- A partnership is a very risky type of business to get involved in due to the potential for conflict， and the financial effect conflict between partners can have on the business.
　　- Considerably more administration involved in running a limited company than there is for a partnership or sole trader.
　　- Even with no other staff the “owner” or director of the company is considered to be an employee of the company. This may have tax disadvantages to the company or individual.
　　- A company cannot keep its business affairs private， must hold an AGM and file “Annual Reports”.
 
　　高顿网校小编寄语：努力了，就无怨无悔。有道是：天道筹勤！相信自己，你是最棒的！

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程