以下是高顿网校为大家整理的：F4公司法与商法第十四章，希望对考生们有所帮助。
 
　　3 Advantages and disadvantages of incorporation
　　Advantages
　　3.1 (a) Separate Legal Personality: Salomon & Salomon & Co Ltd
　　(i) the ability of a company to contract in its own name;
　　(ii) the ability to sue and be sued.
　　(b) Limited Liability
　　The liabilities of the company are distinct from those of its members.
　　(c) Perpetual Succession
　　A member's death or the sale of his shares leaves the company unaffected.
　　(d) Transferability of shares
　　Shares can be easily transferred (unlike assets, especially land).
　　(e) Ease of raising finance
　　(i) the ability of a company to grant a floating charge when borrowing
　　(ii) issuing shares is more flexible than admitting more partners.
　　(f) Distinction of property
　　Company property stays within the company
　　regardless of what happens to the shares. No
　　problems owning land
　　(g) Revenue.
 
　　Disadvantages
　　3.2 (a) Documents and Formalities
　　Statute (particularly CA '85) imposes strict rules on companies:
　　(i) Memorandum and articles;
　　(ii) need to register and prepare audited accounts;
　　(iii) rules governing share issues;
　　(iv) meetings and resolutions;
　　(v) payments to members;
　　(vi) winding up.
　　(b) Expense
　　(i) auditors;
　　(ii) solicitors (greater involvement with law);
　　(iii) compliance with statute;
　　(iv) Registrar's fees.
　　(c) Publicity and disclosure
　　(i) details of directors (e.g. emoluments);
　　(ii) business details.
 
　　高顿网校小编寄语：笔记要便于看，要经常看，这是又一本教材。

 　　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