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金融英语阅读:公司类型

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2015年07月09日

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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.

公司是经营某项业务的组织,它有两种形式:一种是个人所有,这个人拥有全部资产并承担所有债务。

When two or more parties share the profits and liabilities of a company it is called a partnership.

如果有两个或更多的团体共同分享公司的利润并承担义务,这样的公司被称作合伙。

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.

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与管理决策并承担有限义务。

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.

独资和合伙企业通常使用所有人之外的名称作为公司的名字。随着业务发展,公司负责人就会申请一个公司章程。

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.

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,费用削减和债务保护。公司可以是私有制或共有制。


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