金融英语口语：公司类型.docx

金融英语口语：公司类型
A company is an organization which operates a business in one of these forms: A business which is owned by a single individual who is entitled to all of the profits
and assumes all liabilities of the business is called a sole proprietorship. When two or more parties share the profits and liabilities of a company it is called a
partnership. Partnerships usually are “limited partnerships“ in which a managing partner runs the day-to-
day business while the limited partners are not involved in management decisions and enjoy limited liability. Sole proprietorships and partnerships usually
adopt a company name known as a DBA or “doing business as“ that company name. As business grows, the principals might want to apply for a corporate charter.
The corporation formed in this process is considered to be a separate individual by law and usually provides certain tax relief, expense deductions, and liability
protection to the principals involved. Corporations may be privately or publicly owned.
公司是经营某项业务的组织，它有两种形式：一种是个人全部，这个人拥有全部资产并担当全部债务。假如有两个或更多的团体共同共享公司的利润并担当义务，这样的公司被称作合伙。合伙企业通常是“有限合伙“，也就是合伙人执行每天的经营不参加治理决策并担当有限义务。独资和合伙企业通常使用全部人之外的名称作为公司的名字。随着业务进展，公司负责人就会申请一个公司章程。在制定公司章程的过程中，公司被看作是独立的法人，负责人通常会有一些税务减免，费用削减和债务爱护。公司可以是私有制或共有制。