(经济法英语基础1.docVIP

经济法英语基础1：基本规则及企业的设立 Ⅱ.Rights and Responsibility Assumption of different Enterprise（“权利分配与责任承担”） （4）公司、（普通、有限）合伙企业及个人独资企业的债务应该如何承担? 公司company： A company shall be liable for its debts to the extent of all its assets. 公司以其全部财产对公司的债务承担责任。 Shareholders: In the case of a limited liability company, shareholders shall assume liability towards the company to the extent of the irrespective capital contributions. 有限责任公司股东以认缴出资额为限对公司承担责任。 In the case of a joint stock limited company, shareholders shall assume liability towards the company to the extent of the irrespective shareholdings. 股份有限公司股东以认购的股份为限对公司承担责任。 合伙企业 Partnership： General partnership（普通合伙企业） With regard to a general partnership ,partners bear unlimited joint and several liability for the debts of the partnership. 普通合伙人对合伙企业债务承担无限连带责任。 Limited liability partnership（有限合伙企业） With respect to a limited liability partnership, general partners bear unlimited joint and several liability for the debts of the partnership and limited partners assume liability within the limits of the capital contributions subscribed for. 普通合伙人对合伙企业债务承担无限连带责任，有限合伙人以认缴的出资额为限对合伙企业债务承担责任。 Specialized general partnership（特殊普通合伙企业） ①Where a partnership incurs debts through the intentional acts or gross negligence on the part of one or more partners in business activities ,he or they shall bear unlimited liability or unlimited joint and several liability ,and the other partners shall bear limited liability based on the share of property they each have in the partnership.一个合伙人或者数个合伙人在执业活动中因故意或者重大过失造成合伙企业债务的，应当承担无限责任或者无限连带责任，其他合伙人以其在合伙企业中的财产份额为限承担责任。 ②Where a partnership incurs the debts not through the intentional acts or gross negligence on the part of a partner in his business activities or the other debts incurred by the partnership ,all the partners of a partnership shall bear unlimited joint and several liability.合伙人在执业活动中非因故意或者重大过失造成的合伙企业债务以及合伙企业的其他债务，由全体合伙人承担无限连带责任。 个人独资企业sole proprietorship： Proprietorassumesunlimitedliabilityforthedebts