金融英語閱讀：公司類型

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.

公司是經(jīng)營某項業(yè)務(wù)的組織，它有兩種形式：一種是個人所有，這個人擁有全部資產(chǎn)并承擔(dān)所有債務(wù)。

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

如果有兩個或更多的團體共同分享公司的利潤并承擔(dān)義務(wù)，這樣的公司被稱作合伙。

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.

合伙企業(yè)通常是"有限合伙"，也就是合伙人執(zhí)行每天的經(jīng)營不參與管理決策并承擔(dān)有限義務(wù)。

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.

獨資和合伙企業(yè)通常使用所有人之外的名稱作為公司的名字。隨著業(yè)務(wù)發(fā)展，公司負責(zé)人就會申請一個公司章程。

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.

在制定公司章程的過程中，公司被看作是獨立的法人，負責(zé)人通常會有一些稅務(wù)減免，費用削減和債務(wù)保護。公司可以是私有制或共有制。