ACCA复习：Types of organisations

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　　Types of organisations

　　Commercial / Profit-seeking organisations are generally profit seeking organisations （i.e.they aim to maximise the wealth of their owners/shareholders）。

　　Not-for-profit organisations： organisations that do not consider profit to be their primary objective. They aim to satisfy particular needs of their members （they do not have shareholders） or of society in general and usually consider financial objectives as constraints under which they have to operate（government departments， hospitals， charities）

　　Classifying organisation by ownership：

　　Public sector organisation： owned or run by central or local government（e.g.military）

　　Private sector organisations： not owned or run by government

　　Co-operatives： owned by their workers or customers， who share the profits（e.g.farmers）

　　Classifying organisation by legal status size：

　　Sole trader

　　Partnership

　　Limited company （not normally sued for the debts of the business unless give personal guarantee， shareholders are owners， directors are appointed）

　　Non-governmental organisations （NGO）

　　“An independent voluntary association of people acting together on a continuous basis， for some common purpose， other than achieving government office， making money or illegal activities.”

　　independence from the direct control of any government；

　　not constituted as a political party；

　　non-profit-making；

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