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2016中级会计职称《经济法》预习:合伙企业法律制度

来源:环球网校 时间:2016/1/4 11:19:47 作者:环球网校

<p> <span style="line-height:2;font-size:14px;font-family:SimSun;"><a href="http://gxhqwx.soxsok.com/" target="_blank"><span style="color:#E53333;"><strong>环球网校(</strong></span><span style="color:#E53333;"><strong>http://gxhqwx.soxsok.com/</strong></span><span style="color:#E53333;"><strong></strong></span><span style="color:#E53333;"><strong>)</strong></span></a>小编结合往届的考试知识点的运用为大家准备了2016中级会计职称考试《经济法》预习有关第三章其他主体法律制度的第二节合伙企业法律制度 的预习,各位考友可以结合一些例题对这些概念性的东西进行吸收。下面我们一起来看一下相关知识点吧!</span> </p> <p style="text-align:center;"> <span style="line-height:2;font-size:14px;font-family:SimSun;"><strong>知识点预习——普通合伙企业的概念 </strong></span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">普通合伙企业,指的是由普通合伙人组成,合伙人对该合伙企业债务依照《合伙企业法》规定承担无限连带责任的一种合伙企业。普通合伙的企业具有以下的特点: </span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">1.是由普通合伙人组成。 </span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">2.合伙人对合伙企业债务依法承担无限连带的责任,法律另有规定的除外。 </span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">(1)连带责任。即所有的合伙人对合伙企业的债务都有责任向债权人偿还,不管自己在合伙协议中所承担的比例如何。一个合伙人不能清偿对外债务的,其他合伙人都有清偿的责任。 </span> </p> <p> <br /> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;">(2)无限责任。即所有的合伙人不仅以自己投入合伙企业的资金和合伙企业的其他资金对债权人承担清偿责任,而且在不够清偿时还要以合伙人自己所有的财产对债权人承担清偿责任。</span> </p> <p> <span style="line-height:2;font-size:14px;font-family:SimSun;"><a href="http://gxhqwx.soxsok.com/" target="_blank"><span style="color:#E53333;"><strong>环球网校</strong></span></a>小编提醒各位:会计资格考试瞬息万变,想要报考会计职称考试的同学们要抓紧时间了,记得环球网校小编一直陪在你身边,助你轻松!想要了解更多较新会计资讯,请登录环球网校考试网频道,届时我们将会为大家分享更多相关考试信息!</span> </p>

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