商务英语入门术汇编.docVIP

商务英语入门术语汇编Chapter 1：TermsEnglish Definition中文翻译sole proprietorshipAn organization that is owned, and usually managed, by one person is called a sole proprietorship.个人独资企业partnershipA partnership is a legal relationship between persons carrying on a profit-motivated business.合伙企业general partnershipA 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 partnershipA 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corporationThe 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 taxationThe 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 ventureA 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mergerA merger is the result of the combination of two or more companies to form a new company.兼并acquisitionAn acquisition is one company buying the property and obligations of another company.收购horizontal mergerA horizontal merger joins firms in the same industry and allows them to diversity or expand their products.横向兼并vertical mergerA vertical is the joining of two firms involved in different stages of related businesses – a manufacturer merging with a supplier of component product