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[翻译字幕]Economics Report - A Quick Lesson in Ways Businesses Are Organized

来源:慢速英语   时间:2011-09-24 09:14:42

经济报道 - 企业组成形式快速入门

This is the VOA Special English Economics Report.

这里是美国之音慢速英语经济报道。

Businesses are structured in different ways to meet different needs.

企业存在不同的构成形式以满足不同需求。

The simplest form of business is called an individual or sole proprietorship. The proprietor owns all of the property of the business and is responsible for everything.

最简单的一种企业构成形式就是独资企业,企业主拥有企业所有资产,也承担一切责任。

For legal purposes, with this kind of business, the owner and the company are the same. This means the proprietor gets to keep all of the profits of the business, but must also pay any debts.

从法律上来讲,独资企业主等同于企业,这意味着企业主获取企业所有收益,也承担所有债务。

Another kind of business is the partnership. Two or more people go into business together. An agreement is usually needed to decide how much of the partnership each person controls.

另外一种是合伙企业,由两个或两个以上的人合伙经营。合伙人之间通常必须拟定协议,以规定各自所控制的企业份额。

One kind of partnership is called a limited liability partnership. These have full partners and limited partners. Limited partners may not share as much in the profits, but they also have less responsibility for the business.

其中一种合伙企业成为有限责任合伙企业。合伙人分为普通合伙人和有限责任合伙人。有限责任合伙人可能享受的收益不高,但他们相应承担的责任也少。

Doctors, lawyers and accountants often form partnerships to share their risks and profits. A husband and wife can form a business partnership together.

医生、律师和会计们经常组建合伙企业,共同分担风险和收益。夫妻也可以共同组建合伙企业。

Partnerships exist only for as long as the owners remain alive. The same is true of individual proprietorships.

合伙企业仅在企业主在世的情况下存在,独营企业也是如此。

But corporations are designed to have an unlimited lifetime. A corporation is the most complex kind of business organization.

公司没有经营期限限制,这是最复杂的一种企业形式。

Corporations can sell stock as a way to raise money. Stock represents shares of ownership in a company. Investors who buy stock can trade their shares or keep them as long as the company is in business.

公司可以通过出售股票的形式筹集资金。股票代表公司所有权,股票投资人可以进行股票交易,也可以长期持有,只要公司仍在经营。

A company might use some of its earnings to pay dividends as a reward to shareholders. Or the company might reinvest the money back into the business.

公司可能会拿出一部分收益作为股息奖励给股东,也可能把钱再次投入公司经营。

If shares lose value, investors can lose all of the money they paid for their stock. But shareholders are not responsible for the debts of the corporation.

如果股份失去价值,投资者就会损失掉所有投到股票里的钱。但是股东不用对公司的债务承担责任。

A corporation is recognized as an entity -- its own legal being, separate from its owners.

公司被认为是一个合法存在的实体(即独立法人),与股东是分离的。

A board of directors controls corporate policies. The directors appoint top company officers. The directors might or might not hold shares in the corporation.

董事会控制公司决策。董事任命公司的上层员工,但董事不一定就是该公司股东。

Corporations can have a few major shareholders. Or ownership can be spread among the general public.

公司可能只有几个主要的股东,也可能所有权为公众广泛持有。

But not all corporations are traditional businesses that sell stock. Some nonprofit groups are also organized as corporations.

但不是所有公司都是出售股票这种传统商业模式。一些非营利性组织也以公司形式存在。

And that's the VOA Special English Economics Report, written by Mario Ritter. You can learn more about business and economics on our website, voanews.cn. We're also on Facebook, Twitter and YouTube at VOA Learning English. I'm Jim Tedder.

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