商务英语学习进修学习入门术语汇编

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1、#*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generalpartnershipAgeneralpa

2、rtnershipisabusinesswithatleastonegeneralpartnerwhohasunlimitedliabilityforthedebtsofthebusiness.普通合伙generalpartner主要合伙人limitedpartnershipAlimitedpartnershipisanarrangementwhereapersoncancontributeabusinesswithoutbeinginvolvedintheaffairsofthepartnership.有限合伙limitedpartner有限合伙人i

3、nvestor投资者creditor债权人liability债务责任corporationThecorporationisalegalentity（法人实体），allowedbylegislation,whichpermitsagroupofpeople,asshareholdersormembers,tocreateanorganization,whichcanthenfocusonpursuingsetobjectives.（股份制）公司for-profitcompany营利性公司non-profitcompany非营利性公司limitedliab

4、ility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.Thestockholdersmushalsopayincometaxonthedividendstheyreceivethroughownership.双重课税jointventureAjointventureisthepoolingofresourcesandexpertisebytwoormorebusinesses,typicallyfr

5、omdifferentareasorcountriestoachieveaparticulargoal.合资公司limitedliabilitycompanies（LLC）Alimitedliabilitycompany(LLC)isatypeofbusinessownershipcombiningseveralfeaturesofcorporationandpartnership有限责任公司#*structures.minute会议记录mergerAmergeristheresultofthecombinationoftwoormorecompani

6、estoformanewcompany.兼并acquisitionAnacquisitionisonecompanybuyingthepropertyandobligationsofanothercompany.收购horizontalmergerAhorizontalmergerjoinsfirmsinthesameindustryandallowsthemtodiversityorexpandtheirproducts.横向兼并verticalmergerAverticalisthejoiningoftwofirmsinvolvedindiffer

7、entstagesofrelatedbusinesses–amanufacturermergingwithasupplierofcomponentproducts,oramanufacturermergingwithadistributorofitsproducts.纵向兼并conglomeratemergerAconglomeratemergerunitesfirmsincompletelyunrelatedindustries.混合兼并franchiseAfranchiseistherighttouseabusinessnameandsellpro

8、ductsorservices,usuallyinaspecificgeographicalt