（三）现代企业组织 （Modern Enterprise Organization) 1、单人业主制（The Single Proprietorship ） – 又称自然人企业，自然人承担无限经济责任。 – 财产的权利与义务的行为能力由个人（即自然人） 承担。
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Cooperation Quomodo: Single proprietorship, Joint venture or cooperation. The Single proprietorship is first.
合作方式：独资、合资、合作均可，以独资优先。
The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.
会计主体概念适用于独资、合伙和公司中的任何一种组织形式。
The income of a partnership or a single proprietorship is taxable only as personal income to the owners of the business.
合伙企业和独资企业的收入只作为企业主和合伙人的个人收入交纳所得税。
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