es available?taxation policies?continuity?legal capacityР2.2 Sole proprietorshipРadvantages & disadvantages ?D4: lack of continuity? If the owner dies or es too ill to manage the business, there is no separate legal entity in existence with which the public, creditors, suppliers or employees can deal to ensure the continuity of the business.Р2.3 PartnershipР2.3.1 Oral vs. written agreement?articles of partnership 合伙章程?names of the partners?name of the partnership?location of the partnership?purposes of the partnership?duration of the partnership?capital contributions by partners?rights and responsibilities of partners?allocation of profits and losses among partners?dissolution (破产清偿) proceduresР2.3.2 General partnership 普通合伙企业 vs. limited partnership 有限合伙企业Р2.3.3 Advantages & disadvantages
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