会计英语翻译.doc

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1、Abusinessthatisownedandcontrolledbyonepersonisconsideredtobeasoletrader.Thisformofbusinessownershipissimpleandgenerallyinexpensive.Theownerofasoletraderisentitledtomakeallthedecisionsintheorganizationandretainalltheprofits.Apartnershipisanorganizationwheretwoormoreperson(partners)ownand

2、controlabusiness.Inapartnership,itisnormalforeachpartnertohaveunlimitedliabilityfordebitsofthebusiness.Inaddition,partnershipshavealimitedlife,andcanbedissolvedonthedeathorretirementofapartner.Acorporationisabusinessthatisorganizedasaseparatelegalentityunderthelaw.Corporationsareownedby

3、shareholderswhocontributetothecapitalofthebusinessbybuyingsharesinthecorporation.Theshareholdersarenotpersonallyliablefor(对……有责任)thedebitsofthecorporation.Inmostcorporations,controloftheaffairsofthecorporationismaintainedbyaboardofdirectorswhoareelectedbyshareholders.Abusinessthatisowne

4、dandcontrolledbyonepersonisconsideredtobeasoletrader.Thisformofbusinessownershipissimpleandgenerallyinexpensive.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。Theownerofasoletraderisentitledtomakeallthedecisionsintheorganizationandretainalltheprofits.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。Apartner

5、shipisanorganizationwheretwoormoreperson(partners)ownandcontrolabusiness.Inapartnership,itisnormalforeachpartnertohaveunlimitedliabilityfordebitsofthebusiness.Inaddition,partnershipshavealimitedlife,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

6、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。Acorporationisabusinessthatisorganizedasaseparatelegalentityunderthelaw.公司是依照法律规定成立的独立法人组织。Corporationsareownedbyshareholderswhocontributetothecapitalofthebusinessbybuyingsharesinthecorporation.公司由股东拥有，股东通过购买公司的股份为公司提供资本。Theshare

7、holdersarenotpersonallyliableforthedebitsofthecorporation.Inmostcorporations,controloftheaffairsofthecorporationismaintainedbyaboardofdirectorswhoareelectedbyshareholders.股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。InternalcontrolInternalcontrolisessentialtotheefficientandeffecti