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Partnership 合伙

1.A partnership is an association of two or more persons to carry on a business for profit.
合伙企業(yè)指的是兩個(gè)或兩個(gè)以上的個(gè)人為牟利而組成的商事聯(lián)合體。

2.Each partner is viewed as the other's agent.
每個(gè)合伙人都被視為是其他合伙人的代理人。

3.Every partner may take part in the management of the partnership business.
每個(gè)合伙人都可以參與合伙企業(yè)的業(yè)務(wù)管理。

4.Family partnership is one in which the partners are members of a family.
家庭合伙是指合伙人均為一個(gè)家庭成員的合伙。

5.No partner shall be entitled to remuneration for acting in the partnership business.
任何合伙人均無權(quán)因參與合伙企業(yè)業(yè)務(wù)活動(dòng)而獲得報(bào)酬。

6.Partners are taxed as individuals and are personally liable for torts and contractual obligations.
合伙人按個(gè)人納稅，且以個(gè)人名義承擔(dān)侵權(quán)和合同責(zé)任。

7.Unless it is a limited partnership, it need not be established in writing.
除非屬于有限責(zé)任性質(zhì)，合伙關(guān)系無須以書面締結(jié)。

8.The other partners shall, under the same condition, enjoy priority in obtaining the assignment.
在同等條件下，其他合伙人有優(yōu)先購(gòu)買權(quán)。

9.The partnership books are to be kept at the place of business of the partnership or the principal place.
合伙企業(yè)的賬簿應(yīng)保存在企業(yè)營(yíng)業(yè)處或企業(yè)本部。

10.Traditionally, a firm is referred to a partnership, as opposed to company.
按慣例，firm是指合伙企業(yè)，與公司相對(duì)。