这次考试考了很多我没想到要复习的地方， 比如：

• balance sheet和income sheet上面分别有什么
  • 好险卷子里面有一个例子
• EBIT和Interest的比例

  • EBIT is calculated as revenue minus expenses excluding tax and interest.

  • Earnings Before Interest and Taxes (EBIT) - Investopedia
• 优先股和普通股的区别

  • Earnings per share (EPS) is a company’s net income subtracted by preferred dividends and then divided by the number of common shares it has outstanding. EPS

  • Earnings Per Share(EPS): What It Means and How to Calculate It
  • 似乎优先股变多真的会导致普通股每股的earning变少，还查到优先股是没有股东的那些权利的，就是优先分钱。
• Limited Liability Company (LLC) is a hybrid between
  • a partnership and a corporation.
  • Types of Business Entities - ASHA
• Easiest form of business organization to transfer ownership
  • Corporation Corporations

  • Transferring Ownership of a CorporationCorporations are by far, the easiest to types of incorporated structures to transfer, whether this is part or the whole company.

  • Transfer of Ownership of Various Business Types
  • 这题我做错了😭，不死心又问了GPTeasiest form to transfer ownership corporate or sole proprietorship

  • The easiest form to transfer ownership is a corporation.

  • In a corporation, ownership is represented by shares of stock, which can be easily bought and sold without affecting the operations or legal status of the company. This makes it straightforward for shareholders to transfer their ownership interest to others.

  • On the other hand, a sole proprietorship is owned and operated by a single individual. Transferring ownership in a sole proprietorship involves selling the entire business, including its assets and liabilities, which can be more complicated and requires more legal and administrative work.

  • Therefore, in terms of ease of transferring ownership, a corporation is the better option.

一开始比较纳闷提到利润是算单利还是复利，但是只有复利算出的结果出现在选项里。 还发现Derek真的是不环保，居然没有双面打印。