中英文：Partnerships and corporations

4次大中小

Partnerships and corporations are two forms of business organizations. A partnership is an association of two or more persons for profit. Unless it is a limited partnership, it need not be established in writing. A corporation is a legal entity created in accordance with state law. Incorporation establishes the business as a distinct financial entity. Owners of a corporation are not personally liable for the debts of the business. Partnerships are less complicated to set up than corporations and may be more favorable to smaller businesses for tax purposes. However, each partner can be held personally responsible for the debts in a partnership, and in the event that one of the partners quits, dies, or declares bankruptcy, the partnership is dissolved. In deciding whether to incorporate, one should study the following: Who will control the affairs of the entity？ How much financial risk is involved？ What is the potential for growth？ Does incorporation provide for a favorable tax effect？ For more information regarding partnerships and corporations, contact a qualified attorney.

翻译:

合伙企业和有限责任公司属于两种商业组织,合伙企业指的是两个或两个以上的人为了共同利益而组成了的联合体,除非这种合伙企业属于有限责任性质,建立合伙企业无需以书面形式签订（内部之间的权利义务合同）。有限责任公司是根据州的法律创建的法人,并且财务账目清晰。有限责任公司的股东对公司债务无需以个人财产承担责任。建立合伙企业没有有限责任公司那么复杂,对于小宗的商务活动在税务处理上更加有利。但是,合伙企业每个合伙人必须以个人财产为合伙企业债务承担责任,如果其中的一个合伙人退出、死亡或宣布破产,合伙企业就会解散。在决定是否合作前,你需要对以下方面进行研究:谁来掌管公司事务？存在多大的金融风险？什么会是企业发展的潜在动力？有限责任形式是否使对公司税务有利。想了解更多有关合伙企业和有限责任公司的信息,可与资深律师联系。

单词注解:

1、Incorporation n

（1）合并；并入

（2）公司

（3）社团

2、distinct 源自拉丁语distinguere的过去分词distinctus

（1）（常与from连用）不同的；分别的；独特的

Keep the two ideas distinct. 将这两个观念分开来。

（2）清楚的；明白的；清晰的；明显的

a distinct smell清晰易辨的气味

Those two suggestions are quite distinct from each other. 这两个建议截然不同。

Silk is distinct from rayon in every respect. 在各个方面真丝跟人造丝截然不同。