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9Pass through entity: 传递实体pass-through A security representing pooled debt obligations, that passes income from debtors to its shareholders. The most common type is the mortgage-backed certificate.
entity: A thing that exists it its own right. The law recognizes corporations and people as entities with rights and legal obligations. pass through certificate
A document that allows the holder to receive payments of principal and interest from the underlying pool of mortgages.
The LLC is treated as a pass-through entity for tax purposes, like a partnership
But their responsibilities to the organization are also limited. A partnership is often called a pass-through entity : money passes through it to the individual partners
Taxation of the same earnings at two levels. One common example is taxation of earnings at the corporate level and then again at the shareholder dividend level. Another example is taxation of foreign investments in the country of origin and then again upon repatriation, although many countries have signed agreements to prevent this latter type of double taxation. repatriation [,ri:peitri'eiʃən]： Capital flow from a foreign country to the country of origin. This usually refers to returning returns on a foreign investment in the case of a corporation, or transferring foreign earnings home in the case of an individual.
11 Limited liability 有限责任Type of investment in which a partner or investor cannot lose more than the amount invested. Thus, the investor or partner is not personally responsible for the debts and obligations of the company in the event that these are not fulfilled.
12 LLC. operating agreement：An LLC (limited liability company) operating agreement allows you to structure your financial and working relationships with your co-owners in a way that suits your business. In your operating agreement, you and your co-owners establish each owner's percentage of ownership in the LLC, his or her share of profits (or losses), his or her rights and responsibilities, and what will happen to the business if one of you leaves.
An operating agreement will help you guard your limited liability status, head off financial and management misunderstandings, and make sure your business is governed by your own rules -- not default rules created by your state.
Similar to the partnership entities, the LLC is governed by an operating agreement. The LLC may be formed by one or more members
13 Board of directors: 董事会Individuals elected by a corporation's shareholders to oversee the management of the corporation. The members of a Board of Directors are paid in cash and/or stock, meet several times each year, and assume legal responsibility for corporate activities. also calleddirectorate.
14 Shareholder annual meeting:年度股东大会 A gathering of company officers, board of directors (BOD), and shareholders. An annual shareholder meeting is held after the close of each fiscal year when the company's performance over the past year is reviewed, the shareholders elect the board of directors, and vote on matters affecting the company's operation. The board of directors can also call special shareholder meetings to discuss business that cannot be deferred until the next annual meeting
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