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sər-ˈti-fə-ˌkā-təd- : a security that belongs to or is divisible into a class or number of shares, participations, interests, or obligations, is a usually acknowledged medium of investment, and it is represented on an instrument payable on the bearer or even a specified man or woman or on an instrument registered on guides by or on behalf on the issuer — convertible security : a security (for a share of most popular stock) the owner has the appropriate to convert into a share or obligation of Yet another class or series (as prevalent stock) — debt security : a security (for a bond) serving as proof of the indebtedness on the issuer (as a governing administration or corporation) to your operator — fairness security : a security (for a share of stock) serving as proof of an possession curiosity while in the issuer also : one convertible to or serving as evidence of the correct to invest in, offer, or subscribe to this type of security — exempted security : a security (as being a federal government bond) exempt from certain prerequisites with the Securities and Trade Fee (as Individuals referring to registration with a security exchange) — fastened-earnings security : a security (like a bond) that provides a hard and fast rate of return on an expenditure (as as a consequence of a fixed curiosity amount or dividend) — authorities security : a security (being a Treasury bill) that's issued by a federal government, a govt agency, or an organization by which a govt contains a immediate or oblique interest — hybrid security : a security with characteristics of the two an equity security as well as a financial debt security — mortgage-backed security : a security that represents ownership in or is secured by a pool of house loan obligations specially : a pass-through security based upon house loan obligations — move-by security : a security representing an ownership interest inside a pool of financial debt obligations from which payments of curiosity and principal pass from your debtor by an middleman (being a financial institution) for the investor Particularly : one particular determined by a pool of home loan obligations assured by a federal govt agency
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Menurut Molengraaff, pengertian apa itu firma adalah suatu persekutuan atau perkumpulan yang didirikan untuk menjalankan perusahaan di bawah nama bersama dan yang mana anggota-anggotanya tidak terbatas tanggung jawabnya terhadap perikatan perseroan dengan pihak ketiga.
Pembagian laba atau keuntungan didasarkan pada modal awal, sehingga sistemnya hampir sama dengan penanaman saham. Bedanya, setiap anggota firma yang menanamkan modal berhak dan bertanggung jawab untuk mengelola perusahaan.
Sistem pengelolaan badan usaha firma lebih profesinal karena adanya pembagian tugas yang jelas untuk setiap struktur organisasinya.
Jika ada satu anggota firma yang mengalami kerugian, maka semua anggota lain harus ikut menanggungnya. Pada intinya, kerugian firma ditanggung bersama oleh semua anggota, termasuk jika diperlukan penggunaan kekayaan pribadi untuk menutupi kerugian
Firma jasa usaha jenis ini bergerak di dalam industri jasa. Fokus kegiatannya adalah penjualan jasa berdasarkan keahlian. Contoh dari badan usaha jenis ini adalah Firma Hukum yang merupakan gabungan dari ahli hukum dan Firma akuntansi yang merupakan gabungan dari ahli akuntansi.
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The whole monument as soon as stood in front of the Reichstag, but was moved in 1938-39 to its recent place on the centre of a roundabout as Portion of Hitler’s formidable intend to remodel Berlin as “Entire world Cash Germania”.
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Condition boards of accountancy have last authority around the acceptance of personal courses for CPE credit.