掃描全能王 2-2-2026 13.51_1

獨資企業的資金來源較窄，主要來自於單一東主的儲蓄或借貸；而合夥企業的資金來源較廣，因為有多位東主的共同儲蓄或借貸。

獨資企業的決策靈活性較高，因為只有一位東主作出決定；而合夥企業的決策靈活性較低，因為需要經過多位合夥人的磋商才能作出決定。

獨資企業的所有權可以自由轉讓，不需他人同意；而合夥企業的所有權轉讓需要得到所有合夥人的同意。

獨資企業的利潤由單一東主獨享；而合夥企業的利潤則是由合夥人共同分享。

獨資企業的東主獨自承擔所有商業風險；而合夥企業的合夥人共同承擔風險，但每位合夥人均有權代表企業作出商業決定，並需承擔集體責任。

有限公司是一個獨立法人，公司的擁有者（股東）可享有有限責任。

私人有限公司不可以邀請公眾認購其股票，而公眾有限公司可以邀請公眾認購其股票。

有限公司的成立程序較獨資和合夥為繁複，除了申領商業登記證外，還需向公司註冊處註冊並支付名義股本註冊費。

有限公司的股東享有有限責任，即股東的最高債務責任只限於其在該公司的投資金額。

有限公司作為獨立法人，現有股東的退出、破產、死亡或新股東的加入均不影響公司的延續性，公司仍可繼續經營。

有限公司的利得稅稅率較獨資和合夥的利得稅稅率為高，利得稅稅率為8.25%及16.5%。

有限公司的股東提供資金並承擔風險，但大部分股東不參與公司的管理，管理層負責日常運作。

私人有限公司可以有1-50名股東，而公眾有限公司最少有1名股東且不設上限。

私人有限公司不可邀請公眾購買其股票，集資途徑較窄；而公眾有限公司可以透過上市邀請公眾購買其股票，集資途徑較闊。

私人有限公司的股票不可自由轉讓，需得到所有股東的批准；而公眾有限公司的股票轉讓不受限制。

私人有限公司的被收購風險較高，因為其股票不可自由轉讓；而公眾有限公司的被收購風險較低，因為其股票轉讓不受限制。

私人有限公司的財政私隱度較高，因為不需要向公眾公開帳目；而公眾有限公司的財政私隱度較低，因為需要定期向公眾公開帳目。

因為上市公司須受到嚴格的規管和限制，有些公眾有限公司選擇不申請上市。

因為有些公眾有限公司可以選擇不申請上市，儘管它們是公眾有限公司。

私人有限公司的股票是不可轉讓的，因此不可以邀請公眾購買其股票。

公眾有限公司可以發行股票，且其股票是可轉讓的。

Public ownership is when the government owns and operates enterprises, while private ownership refers to businesses owned by individuals or private entities. Public ownership aims to serve the public interest, whereas private ownership focuses on profit generation.

The different forms of private ownership include:

Advantages of Stocks:

• Potential for higher returns through capital gains and dividends.
• Ownership stake in the company.

Disadvantages of Stocks:

• Higher risk due to market volatility.
• No guaranteed returns.

Advantages of Bonds:

• Fixed interest payments, providing predictable income.
• Generally lower risk compared to stocks.

Disadvantages of Bonds:

• Lower potential returns compared to stocks.
• Interest rate risk affecting bond prices.

A firm is a production unit in the economic system that determines the employment of production factors and the production of goods and services.

1. Public Enterprise: Owned by the government.
2. Private Enterprise: Owned by private individuals or entities.

1. Government Department: A sector of the government.
2. Public Corporation: A corporation owned by the government but operates independently in financial matters.

Public services are goods and services provided by the government or its authorized agencies, aimed at serving the public, often at low or no cost.

A sole proprietorship is a private enterprise owned by a single individual who provides all the capital, makes all business decisions, and bears all the risks associated with the business.

A partnership is a private enterprise owned by two or more partners who must agree on contributions, management roles, and profit-sharing before establishing the business, working together to earn profits and share losses.