商务英语入门术语汇编重点分析.doc

商务英语入门术语汇编 Chapter 1： Terms English Definition 中文翻译 sole proprietorship An organization that is owned, and usually managed, by one person is called a sole proprietorship. 个人独资企业 partnership A partnership is a legal relationship between persons carrying on a profit-motivated business. 合伙企业 general partnership A general partnership is a business with at least one general partner who has unlimited liability for the debts of the business. 普通合伙 general partner 主要合伙人 limited partnership A limited partnership is an arrangement where a person can contribute a business without being involved in the affairs of the partnership. 有限合伙 limited partner 有限合伙人 investor 投资者 creditor 债权人 liability 债务责任 corporation The corporation is a legal entity（法人实体），allowed by legislation, which permits a group of people, as shareholders or members, to create an organization, which can then focus on pursuing set objectives. （股份制）公司 for-profit company 营利性公司 non-profit company 非营利性公司 limited liability 有限责任（以出资额为限） unlimited liability 无线责任（个人财产也要用于清算） double taxation The corporation has to pay taxes on its profits. The stockholders mush also pay income tax on the dividends they receive through ownership. 双重课税 joint venture A joint venture is the pooling of resources and expertise by two or more businesses, typically from different areas or countries to achieve a particular goal. 合资公司 limited liability companies（LLC） A limited liability company(LLC) is a type of business ownership combining several features of corporation and partnership structures. 有限责任公司 minute 会议记录 merger A merger is the result of the combination of two or more companies to form a new company. 兼并 acquisition An acquisition is one company buying the property and obligations of another company. 收购 horizontal merger A horizontal merger joins firms in the same industry and allows them to diversity or expand their products. 横向兼并 vertical merger A vertical is the joining of two firms involved in different