商务英语学习入门术语汇编

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2、商务英语入门术语汇编Chapter1：TermsEnglishDefinition中文翻译soleproprietorshipAnorganizationthatisowned,andusuallymanaged,byonepersoniscalledasoleproprietorship.个人独资企业partnershipApartnershipisalegalrelationshipbetweenpersonscarryingonaprofit-motivatedbusiness.合伙企业g

3、eneralpartnershipAgeneralpartnershipisabusinesswithatleastonegeneralpartnerwhohasunlimitedliabilityforthedebtsofthebusiness.普通合伙generalpartner主要合伙人limitedpartnershipAlimitedpartnershipisanarrangementwhereapersoncancontributeabusinesswithoutbeinginvolv

4、edintheaffairsofthepartnership.有限合伙limitedpartner有限合伙人investor投资者creditor债权人liability债务责任corporationThecorporationisalegalentity（法人实体），allowedbylegislation,whichpermitsagroupofpeople,asshareholdersormembers,tocreateanorganization,whichcanthenfocusonpu

5、rsuingsetobjectives.（股份制）公司for-profitcompany营利性公司non-profitcompany非营利性公司limitedliability有限责任（以出资额为限）unlimitedliability无线责任（个人财产也要用于清算）doubletaxationThecorporationhastopaytaxesonitsprofits.Thestockholdersmushalsopayincometaxonthedividendstheyreceivethr

6、oughownership.双重课税jointventureAjointventureisthepoolingofresourcesandexpertisebytwoormorebusinesses,typicallyfromdifferentareasorcountriestoachieveaparticulargoal.合资公司limitedliabilitycompanies（LLC）Alimitedliabilitycompany(LLC)isatypeofbusinessownershi

7、pcombiningseveralfeaturesofcorporationandpartnership有限责任公司

8、structures.minute会议记录mergerAmergeristheresultofthecombinationoftwoormorecompaniestoformanewcompany.兼并acquisitionAnacquisitionisonecompanybuyingthepropertyandobligationsofanothercompany.收购horiz

9、ontalmergerAhorizontalmergerjoinsfirmsinthesameindustryandallowsthemtodiversityorexpandtheirproducts.横向兼并verticalmergerAverticalisthejoiningoftwofirmsinvolvedindifferentstagesofrelatedbusinesses–amanufacturermergingwithasupplierofcomponentproducts,ora

10、manufacturermergingwithadistributorofitsproducts.纵向兼并conglomeratemergerAconglomeratemergerunitesfirmsincompletelyunrelatedindustries.混合兼并franchiseAfranchiseistherighttouseabusinessnameandsellproductsorservices,usuallyinaspecificgeographicalter