金融英语相关阅读指导(二十八)

会计考友

　　Types of Companies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
) _7 \* U4 p6 D& z, [　　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
  o# Z* Q; s- G5 q+ Y　　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
$ ?$ ~2 E, C; M6 ]　　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：一种是个人所有，这个人拥有全部资产并承担所有债务。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。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。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。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。