会计英语翻译.pdf

Abusinessthatisownedandcontrolledbyonepersonisconsideredto

beasoletrader.Thisformofbusinessownershipissimpleandgenerally

inexpensive.Theownerofasoletraderisentitledtomakeallthe

decisionsintheorganizationandretainalltheprofits.Apartnership

isanorganizationwheretwoormoreperson(partners)ownandcontrol

abusiness.Inapartnership,itisnormalforeachpartnertohave

unlimitedliabilityfordebitsofthebusiness.Inaddition,partnerships

havealimitedlife,andcanbedissolvedonthedeathorretirementof

apartner.

Acorporationisabusinessthatisorganizedasaseparatelegalentity

underthelaw.Corporationsareownedbyshareholderswhocontributeto

thecapitalofthebusinessbybuyingsharesinthecorporation.The

shareholdersarenotpersonallyliablefor(thedebitsofthe

对……有责任)

corporation.Inmostcorporations,controloftheaffairsofthe

corporationismaintainedbyaboardofdirectorswhoareelectedby

shareholders.

Abusinessthatisownedandcontrolledbyonepersonisconsideredto

beasoletrader.Thisformofbusinessownershipissimpleandgenerally

inexpensive.一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且

通常投资额较小。Theownerofasoletraderisentitledtomakeallthe

decisionsintheorganizationandretainalltheprofits.个人独资企业的

所有者对企业内所有的事务制定决策并拥有企业的全部利润。Apartnershipisan

organizationwheretwoormoreperson(partners)ownandcontrola

business.Inapartnership,itisnormalforeachpartnertohaveunlimited

liabilityfordebitsofthebusiness.Inaddition,partnershipshavea

limitedlife,andcanbedissolvedonthedeathorretirementofapartner.

合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业

中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能

因为某个合伙人死亡或退休而终止。