公司法单词-.docVIP

sole proprietorship 个人独资企业 Eg. An individual who is operating a business is said to be running a ‘sole proprietorship’. limited liability 有限责任 Eg. The corporate form allows for limited liability. transferable 可转让的 Eg. Ownership interests in the corporation are freely transferable. corporate acquisitions and mergers 公司并购 Eg. The requirements for corporate acquisitions and mergers are determined by the law of the state of incorporation. dividend 股息 Eg. The circumstances under which dividends may be paid are determined by the law of the state of incorporation. incorporate 设立 Eg. Half of all the corporations listed on the New York Stock Exchange are incorporated in Delaware. tax 征税；税收 Eg. The entity can elect to be taxed either as a corporation or as a partnership. general partnership 普通合伙 Eg. The most important single fact about general partnerships is that each partner is liable for all the debts of the partnership. promulgate 颁布 Eg. The most recent version of the UPA was promulgated in 1997. estoppel 禁止反言 Eg. The two people who don’t actually intend to be in partnership with each other can even be found to have created a partnership ‘by estoppel’ if they represent to the outside world that they are in partnership together. limited partnership（LP） 有限合伙 Eg. Limited partnerships may only be created by filling a formal document with a state official. Limited Liability Partnership(LLP) 特殊普通合伙 Eg. Most states now also allow something called a ‘limited liability partnership’. make initial capital contribution 首次出资 Eg. If the corporation runs up large debts after the shareholders have made their initial capital contribution, the shareholders are normally not responsible for those debts. guarantee 担保 Eg. Lenders usually simply will not lend money to the corporation without personal guarantees by some or all shareholders. joint liability 连带责任 Eg. This joint liability applies even where one partner does not participate in the act that causes the partnership to become lia