摘要：Internationally,the franchise system has become one of the major sources of income for major brands. Franchise is a modern way to start and carry on a business on its own to produce and market in a certain space goods and services that have been successfully launched in other territories. Perhaps the most important advantage for the franchisee is the purchase or use of a well-established product or service. So the Franchisee benefits from a business that already has an established product or service.
关键词：franchise;advantage for the franchisee;Accounting treatment of franchise business operations
