工商管理英语第二章翻译

英语第二章

Organized societies throughout the world operate within various type of legal systems can be broken down into five broad categories :common law ,civil law, socialist law ,Islamic law and Hindu law . While these categories are, of course ,an oversimplification , with much overlapping , a company doing business in a legal system different from its own must learn the perimeters of the foreign law .for instance , under Islamic legal systems the paying of interest on money is forbidden .

全世界有组织的社会在不同类型的法律制度下运作，可以分为五大类：普通法、民法、社会主义法、伊斯兰法和印度教法。而这些类别，当然，过于简单化，多重叠，一个公司在不同于自己的法律体系做生意必须借鉴国外法律的周长。例如，伊斯兰法律系统的支付利息的钱是被禁止的。

Common law countries include the united states , britain and former british colonies . The predominant characteristic of common law is its dependence on judicial decisions , that is the authority of prior decisions in resolving current cases. In recent times ,however ,these countries are passing more legislation ; the judicial rule therefore becomes increasingly a matter of interpreting statutes.

英美法系国家包括美国、英国和英国前殖民地。英美法系的主要特征是对司法判决的依赖，这是解决当前案件的优先决定权。然而，近年来，这些国家正在通过更多的立法，司法规则因此变得越来越成为一个解释法规的问题。

Civil law countries ,such as France, Spain and Germany ,base their system on comprehensive ,legal codes that grew out of the roman Justinian code . Most Latin American countries have adopted this system. The role of court decisions,is minimized, although this is changing sd these systems are influenced by court decision in common law countries.

大陆法系国家，如法国，西班牙和德国，为系统全面，法律规范了罗马查士丁尼法典。大多数拉丁美洲国家都采用了这个系统。法院判决的作用最小化，虽然这是变化的标清这些系统的影响，在普通法国家的法院判决。

The socialist system is based on the teachings of Karl Marx and his followers . After the Russian revolution of 1917 ,the czarist system was replace by a system of people’s courts staffed mostly by members of the communist party . Eventually , formal legal codes ,civil and criminal,(similar to civil law system) were developed.

社会主义制度是建立在马克思卡尔和他的追随者的教义的基础上的。1917俄国革命之后，沙皇制度是由人民法院工作人员大多由共产党员的系统取代。最后，正式的法律法规，民事和刑事，（类似于民事法律制度）的发展。

Islamic legal system are directly influenced by religious doctrine . Islamic law is called the Shari’a, and is sometimes enforces by Muslims alongside a secular system . When it is the predominant legal system,all citizens must obey it ,whether they are Muslims or not. punishment for violations is fast and sometimes harsh by western standards .

伊斯兰法律制度直接受宗教教义的影响。伊斯兰法是所谓的伊斯兰教法，有时是

执行由穆斯林与世俗化。当它是主要的法律制度，所有公民都必须服从它，不管他们是否是穆斯林。对违规行为的惩罚是很快，有时也会受到西方标准的严厉的处罚。

Hindu law is prominent primarily in india where it exists alongside secular law derived from the british common law .it deals primarily with family matter and property succession .after independence from britain in1950 ,india codified hindu law in this areas.

印度法突出主要在印度，它存在于世俗的法律源于英国的普通法。它主要涉及家庭和财产继承。1950年印度从英国独立后，印度法律在这方面的规定。

It is impossible to answer the question of which these legal systems in the best . most of us tend to favor the system used in our own nation and culture . An evidence of a mature society ,however ,is its willingness to question and criticize its own system and attempt changes and improvement when possible.

这是无法回答的问题，这些法律制度，在最好的。我们中的大多数人都倾向于在我们国家和文化中使用的系统。然而，一个成熟的社会的证据，是它愿意质疑和批判自己的系统和尝试的变化和改进，当可能。

Classifications of law in the united states

The large body of law in the united states may be segmented according to several classification systems:

美国的大法律，可以根据几个分类系统进行分段：

Public law versus private law . Public law involves the relationship between government and citizens (including business ). Private law resolves disputes between citizens . When a party alleges that another trading partner has breached a contract , it is private law (contract law) that is used to resolve the dispute . in public law disputes, the government is the plaintiff while the defendant is private entity such as a business or individual.

公法与私法。公共法律涉及政府与公民的关系（包括商业）。私法解决公民之间的纠纷。当一方当事人称另一个贸易伙伴违反了合同，那是私法（合同法），这是用来解决争端的。在公法上的纠纷，政府是原告，而被告是私人实体，如企业或个人。

In the united states, the government has intervened and modified agreements that citizens and businesses made among themselves . By way of example , the government has declared that employment discrimination based on race ,sex and national origins is illegal under the civil right act of 1964,subjecting companies to damaged claims and other penalties for discriminatory employment conditions they allow to exist . This is an important aspect of the right of equal protection as discussed below . Another example of government oversight of businesss dealings is the sherman antitrust act .,which prevent businesses from anticompetitive practices such as price collusion . One of the driving forces behind government intervention in

certain arenas is to protect the right of individuals,such as consumers and employees . The basis for this protectionism of individual rights in the US . Constitution which is dis cussed below.

在美国，政府已经介入并修改了公民和企业之间的协议。举例来说，政府已宣布以种族、性别和国家起源为基础的就业歧视是非法的，在1964的民事权利法案之下，受损害的公司对其允许存在的歧视性就业条件的损害赔偿和其他惩罚。这是平等保护权的一个重要方面，如以下所讨论的。另一个例子，其交易的政府监督是舍曼反托拉斯法。，这阻碍了企业的反竞争行为，如价格合谋。在某些领域，政府干预背后的驱动力之一是保护个人的权利，如消费者和雇员。美国个人权利保护的基础。宪法是讨论以下。

Substantive law versus procedural law . Substantive law is concerned with the laws that define, describe ,regulate and create the rights and responsibilities of the parties to a lawsuit . Procedural law ,on the other hand ,relates to ways in which substantive laws are enforced against violators. It involves the methods used to resolve disputes among citizens.

实体法与程序法。实体法涉及对当事人的权利和责任的界定、描述、规范和创造的法律。程序法，另一方面，涉及如何在实体法的执行对违规者。它涉及公民之间的纠纷解决的方法。

Civil law versus criminal law . For most businesses ,civil law is more pertinent than criminal law . There are some notable differences between civil and criminal . First , the sanctions against a defendant in civil case are generally monetary whereas in criminal court the penalties include not only fines but imprisonment or even execution (in the case of a capital offense ). Second ,the burdens of proof in the tow areas of law are sharply different . In a criminal case , the state has the responsibility to prove beyond a reasonable double that the defendant is guilty . In a civil case , the plaintiff must prove by a preponderance of the evidence that the defendant committed a tort that entitles the plaintiff to monetary relief or an injunction .

民法与刑法。对大多数企业而言，民法与刑法相关。民事与刑事有一些显著的区别。首先，对民事案件中的被告的制裁一般是货币，而在刑事法院的刑罚，包括不仅罚款，但有期徒刑甚至死刑（在一个死刑的情况下）。二、两方面的证明责任在法律上的差异是显著的。在刑事案件中，国家有责任证明被告有罪，这超出了一个合理的双重责任。在民事案件中，原告必须由一个占优势的证据，被告的侵权行为，使原告的货币救济或禁制令，证明。

The legal system in the unite stated and the protection of individual rights

The American legal system is one of the most complex ,expensive systems in the world and is divided into two part :federal and state . The federal court systems has thirteen circuits each containing district courts and appellate courts. Each of the fifty states has it own multi-tiered system . While it is complex , the American legal system provides more protection to individuals than most other legal systems. Most of these rights are guaranteed by the united states constitution ,in particular , the first ten amendments known as the bill of rights . Two of the more cherished rights are

freedom of speech and press , the right of peaceable assembly . Those more relevant to businesses are discussed below.

美国法律制度是世界上最复杂、最贵的制度之一，分为两个部分：联邦和州。联邦法院系统有十三个电路，每个地方都有地方法院和上诉法院。五十个州中的每一个都有多层次的系统。虽然它是复杂的，美国的法律制度提供更多的保护，个人比其他大多数法律制度。大多数的这些权利是由美国宪法，保证，前十条修正案被称为权利的账单。两个更加珍视的权利是言论自由和新闻自由，和平集会的权利。这些更与企业相关的讨论。

The equal protection clause . After the American civil war, the fourteenth amendment was added to the constitution . It provides that a state cannot deny to any person within its jurisdiction the equal protection pf the laws . This protection of the laws . This provision prevent local and state governments from passing laws that invidiously discriminate against individuals . Not all discrimination is forbidden ; absolute equality wound be impracticable and impossible to enforce . Recognizing this reality , the supreme court has carved out three standards for evaluating equal protection claims: 1 the strict scrutiny test , where a classifications based on such things as age or color can be justified only where there is a compelling governmental interest (a very difficult standard ); 2 the intermediate scrutiny test , applicable to classifications based on such things as age or gender , where the government will win if it can demonstrate that the classification is reasonably related to a legitimate governmental purpose ; and 3 the rational basis test ,applicable to classifications that do not involve protected classifications , which will be upheld as long as there is a justifiable reason for the law .

平等保护条款。美国南北战争后，宪法第十四修正案增加了。它规定一国不能否认其管辖范围内的任何人的平等保护，法律。法律的保护。这一规定防止地方政府和州政府通过的法律，不公平歧视个人。不是所有的歧视是被禁止的；绝对的平等是不现实的，不可能执行的伤口。认识到这一现实，最高法院已经划分了三个标准，以评估平等保护要求：1严格审查测试，根据这样的事情，如年龄或颜色的分类可以是合理的，有一个令人信服的政府利益（非常困难的标准）；2的中间审查测试，适用于分类的基础上，如年龄或性别，政府将赢得如果它可以证明该分类是合理的相关的合法政府的目的，并适用于分类，不涉及保护分类，这将被支持，只要有一个合理的理由。

Due process . Both the fifth and fourteenth amendments to the united states constitution contain due process clauses. They provide that government can take a person’s life, liberty or property only when it has provided that person with substantive and procedural due process. Substantive due process demands clarity in the law . A statute fails this test if it is so vague that ordinary people cannot understand its meaning or application . Procedural due process requires that a person have reasonable notice and a fair hearing in front of an impartial fact-finder,before being found in violation of a law.

正当程序。美国宪法第五和第十四修正案都包含正当程序条款。他们提供的政府可以采取一个人的生命，自由或财产，只有当它提供了实质性和程序性正当程序

的人。实质性正当程序要求法律明确。如果这项测试是如此的模糊，以致普通人无法理解它的含义或适用，则该测试失败了。程序性正当程序要求一个人在公正的事实查找前有合理的通知和公正的听证，在被发现违反法律之前。

Right to a jury . The seventh amendment to the U.S . Constitution provides that citizens in common law litigation shall have the right to a jury . When any party to a suit requests a jury , the judge must comply .this has created problems for business management . Juries tend to have an anti-management bias ,and frequently return huge verdicts against companies . This problem is being addressed into ways in the united states . First ,many states are placing limits on the amount of punitive damages that can be assessed in relation to actual damages. These monetary caps are being upheld by the courts.

陪审团的权利。美国第七修正案。宪法规定，普通法的公民有权参加陪审团。当任何一方当事人请求陪审团时，法官必须遵守，这就为企业管理者创造了问题。陪审团有一个反管理偏差，并经常返回巨大的裁决对公司。这个问题在美国正在解决。首先，许多国家都在对实际损失进行评估的惩罚性赔偿金额的限制。这些货币上限由法院维持。

The second major move is the replacement of jury trials with binding arbitration . Arbitration is a relatively informal procedure where the parties present their cases before neutral arbitrators who hear the facts and arguments of the law ,and make a decision . Once a decision is made ,it is very difficultto overturn , more difficult in fact than reversing the decision of a trial court .binding arbitration can be used only when the parties have agreed to it in writing ,normally prior to the controversy .Increasingly , consumers and employees are being required to sigh these agreements as part of the contract (or application ) initiating the relationship . Once the agreement is signed ,it will be enforced by the courts . As early as1984 , the united states supreme court ruled that the federal arbitration act is enforceable on the parties who sign these agreements ,and override conflicting state laws . In addition ,in a case involving U.S auto dealership, the supreme court has upheld an international binding arbitration agreement . It ruled that the dealership was required to submit to binding arbitration in Japan, as agreed to in the contract in had signed .

第二个主要的举措是对具有约束力的仲裁的陪审团审判的更换。仲裁是当事人提出案件中立的仲裁员审理的事实和法律的争论相对正规的程序，并作出决定。一旦做了决定，这是很难推翻，事实上比一审法院判决更加困难。仲裁只能在各方都同意在写作，通常的争论之前。越来越多，消费者和员工都被要求叹息这些协议作为合同的一部分（或应用程序）启动的关系。一旦协议签署，法院将强制执行。早as1984，美国最高法院裁定，联邦仲裁法执行的当事人签署这些协定，并覆盖冲突的国家的法律。此外，在涉及美国汽车经销权的案件中，最高法院维持了一项国际性的具有约束力的仲裁协议。它规定，经销商必须提交在日本的约束力仲裁，如同意在合同中已签署。

The equal employment opportunity commission(EEOC) strongly objected to this approach in employment contracts ,insisting that it is contrary to the fundamental

principles of employment law. Nevertheless ,on March21,2001 ,the supreme court ruled that binding arbitration agreement signed by employees at the time of their employment, are fully enforceable . This decision has tremendous implications for business and industry and is examined in detail in part two of this Unit .

平等就业机会委员会（EEOC）强烈反对这种方法在就业合同，坚持认为它是违反劳动法的基本原则。然而，在march212001，最高法院裁定仲裁协议的签署，员工在他们的工作时间，是完全执行。这一决定对企业和行业有着巨大的影响，在这一部分的第二部分中详细检查了这一决定。

Protection of intellectual property rights : intellectual property refers to the creatives works or products of an individual’s mind . The protection of creative works stems from the U.S . Constitution which authorizes congress “to promote the progress of science and useful arts, securing for limited times to authors and inventors the exclusive right to their respective writings and discoveries ” . There are four types of intellectual property rights-- patents,copyrights ,trademarks(service mark or trade dress)and trade secrets.

知识产权保护：知识产权是指创意作品或产品一个人的心灵。创作作品的保护源于美国。《宪法》授权国会“以促进科学和实用艺术的进步，为作者和发明者在他们各自的著作和发现上的专有权的有限时间进行保护”。知识产权有四种类型：专利权、著作权、商标（服务商标或商业外观）和商业秘密。

A patent is a grant from the government that gives an inventor the exclusive rights to make , use and sell an invention for a period of twenty years from the date of filling the application for a patent . Patents for designs , as opposed to inventions , are given fora fourteen-year period . For either a regular patent or a design patent ,the applicant must demonstrate to the patent and trademark office that the invention ,discovery ,process or design is novel, useful and not obvious in light of current technology . In the united states ,the patent protection is given to the first person to invent and put into practice a product or process , even through someone else may have the first to a patent on that product or process .

专利是一项由政府授予发明者的专有权，并将其用于制造、使用和销售一项发明，期限为二十年，该发明为专利申请的申请之日起。外观设计专利，而不是发明，是在十四年。专利申请者必须向专利商标局证明发明、发现、工艺或设计新颖、实用且不明显的现行技术。在美国，专利保护是第一人发明并付诸实践的一种产品或工艺，即使是通过其他人可能有第一个专利的产品或过程。

A copyright is an intangible property right granted under the copyright act of 1976 to the author of a work that falls into one of the following categories: 1 literary works ;2 musical works ; 3 dramatic works; 4 pantomimes and choreographic works; 5 pictorial, graphic ,and sculptural works ;6 films and other audiovisual works ;and 7 sounds recordings . Thus ,an idea by itself is not copyrightable . What can be protected is the way in which the idea is expressed . Assuming the expression of the idea is original the author will receive protection from the copying of others for life plus 70 years. An exception to liability for copyright infringement is the “fair use ”

doctrine , which allow a person to person to reproduce copyrighted material without penalty for these purposes- criticism , comment , new reporting , teaching , scholarship ,or research.

版权是一种无形财产权，授予1976的版权法下的作品的作者有以下几类：1文学作品；2音乐作品；3戏剧作品；4哑剧、舞蹈作品；5图案，图形，和雕塑作品；6部电影和其他视听作品；和7声音的录音。因此，一个想法本身是不受版权保护。可以被保护的是思想表达的方式。假设表达的思想是原创的，作者将受到保护，从复制他人的生命，再加上70年。著作权侵权责任的例外是“公平使用”的原则，允许人对未经处罚的受处罚的人复制受版权保护的材料，批评、评论、新报告、教学、学术或研究。

A trademark is a distinctive mark, motto,device ,or emblem that its creator stamps, prints ,or otherwise affixes to the goods it produces so that they may be identified on the market and their origin vouched for . Ownership of the trademark occurs upon creation of the mark .In order to use the mark , it must be registered the mark with the Patent and trademark office. Registration provides for unlimited protection for unlimited protection of the mark to the creator so long as the mark is in use . One of the goals of trademark law is to protect consumers from being mislead .

商标是一种特殊的标记，座右铭，装置，或象征，它的创造者的邮票，印刷，或词缀产生使他们可以在市场上确定其原产地担保货物。商标的所有权发生在商标的创建上，为了使用该商标，必须在商标局注册商标。注册提供了无限的保护，无限的保护，对造物主的标记，只要是在使用。商标法的目标之一是保护消费者不被误导。

Some business processes and information that are not or cannot be patented , copyrighted or trademarked are nevertheless protected against misappropriation by a competitor as trade secrets . Trade secrets include such information as client lists ,plans ,pricing information, research and development ,marketing techniques ,and production methods . Generally ,anything that makes a company unique and that would have value to a competitor would fall under the purview of trade secrets. Unlike copyrights and trademarks , trade secrets extend to both ideas and their expression and do not require registration . Businesses generally attempt to protect their trade secrets by having all employees who use the process or information agree in their contracts, or in confidentiality agreements, never to divulge it .

一些业务流程和信息，没有或不能申请专利，版权或商标被竞争对手视为商业机密而防止挪用。商业机密包括客户名单、计划、定价信息、研发、营销技术和生产方法。一般来说，任何能使一个公司独特的，有一个竞争对手的价值将属于商业秘密的范围。与版权和商标不同，商业秘密延伸到两种思想和表达，不需要注册。企业一般试图让所有员工使用过程或信息在合同中同意保护其商业秘密，或在保密协议，不透露它。

Business structures in the modern environment

In the united states, there are three basic from forms of doing business :1 sole proprietorship ;2 partnerships; 3 corporations . There are more structures today, but

they are modifications or amalgamations of these basic three structures.

在美国，有三种基本形式：1个人独资企业；2个合伙企业；3家公司。今天有更多的结构，但是他们都是由这些基本结构修改或合并三。

Sole proprietorship. This is the oldest and most widespread from of entrepreneurship in the world . An individual simple owns and runs his own business . In the united states ,no formalities are required to create a sole proprietorship . One may need to “ assumed name certificate”with local authorities if she uses a name other than her own for the business . This is the most common type of small business in American . However, there are some disadvantages . It is often difficult to raise capital for expansion . If the business involves risks, the owner can be personally liable for injuries caused by business activities , even if he was not personally negligent . For these reasons, successful, growing businesses often seek another business structure.

独资。这是世界上最古老和最普遍的创业精神。个人简单的拥有并经营自己的生意。在美国，不需要任何形式的个人独资企业。如果她在商业中使用其他的名字，你可能需要向当地政府提交一个“假设的名称证书”。这是美国最常见的小型企业。然而，也有一些缺点。筹集资金往往难以筹集资金。如果企业涉及风险，业主可以个人承担责任，因经营活动造成的伤害，即使他本人并不是个人过失。因为这些原因，成功，不断增长的企业往往寻求另一种业务结构。

Partnerships. A general partnership is an association of two or more persons to carry on a business as co-owners for profit . Partners share management responsibilities and profits. It must be ongoing business, as distinguished from a passive investment . And it must be for the purpose of making a profit . Under common law , a partnership was not treated as a separate entity ,and partners had to sue or be used individually .most state status have changed this and a partnership is now treated as an entity separate from individual partners. The partners ,however ,remain individual personally liable for partnership obligations .

伙伴关系。一般合伙企业是一家两家或多个公司的合伙企业，以经营利润为合作伙伴的企业。合伙人分担管理责任和利润。它必须是持续的业务，作为区别于被动的投资。它必须是为了赚钱的目的。在普通法下，合伙企业不被视为一个单独的实体，而合伙人不得不起诉或单独使用，大多数国家的地位已经改变，现在的合伙企业被视为独立于个人合伙人的实体。然而，合作伙伴仍然是个人个人承担责任的义务。

Limited partnerships .it is because of the personal liability risk that the concept of limited partnership was developed. In this business form , a limited partner can join with one or more general partners and obtain from the state a certificate of limited partnership . This enables the limited partners to invest in the partnership without risking anything other than her original investment . There is no personal liability for partnership obligations . On the other hand , a limited partner has no right to participate in partnership management. Unlike a general partnerships van be formed without doing this ,or any other formalities for that matter. But it is highly

recommended that all partnerships begin with formal, written partnership agreements . If a limited partnership is not properly organized ,or if the limited partner becomes too active in the management pf the business,she may be treated by the courts as a general partner for liability purposes .

有限合伙企业的有限合伙，是因为有限责任合伙公司的概念被发展了个人责任风险。在这种业务形式，有限的合伙人可以加入一个或多个一般的合作伙伴，并获得从国家的有限责任合伙公司的证书。这使有限的合伙人在合伙企业中投资，而不冒任何风险，而不是她最初的投资。合伙义务不承担个人责任。另一方面，有限合伙人无权参与合伙经营。不像一般的合伙企业，是没有做这件事，或任何其他的手续。但它是高度建议所有的伙伴关系开始正式，书面合伙协议。如果有限责任合伙公司没有正确地组织，或者如果有限合伙人在管理层中变得过于活跃，她可能会被法院视为责任的一般合伙人。

Professional partnerships . Many states allow certain processionals to organize a type of limited liability partnership where there are no general partners . The limited partners incur no personal liability for partnership obligations . As a conditions for forming this type of organization, state law typically require the partners to show evidence of liability insurance to protect consumers . Attorneys ,certified pubic accountants and physicians often use this form of organization.

专业伙伴关系。许多州允许某些专业协会组织类型的有限责任合伙没有普通合伙人。有限合伙人不承担合伙义务的个人责任。作为形成这种类型的组织条件，国家法律通常要求的合作伙伴，以显示责任保险的证据，以保护消费者。律师，注册会计师和医生经常使用这种组织形式。

Corporations . Corporations are the most powerful form of American business organization. Most large businesses choose the corporate structure , as do many small businesses . The concept of the corporation is very old . It is an organization treated as an intangible entity separate from its owners . There are both non-profit and for-profit corporations ; our emphasis here is on the for-profit organizations . A corporation can own property in its own name and sue and be sued in its own name . Its owners are shielded from liability for corporate debts and wrongs . It can raise capital by selling its own shares .

公司。公司是美国商业组织中最强大的组织形式。大多数大企业选择的企业结构，做许多小企业。公司的概念是非常古老的。它是一个组织被视为一个无形的实体与它的所有者分开。这里既有非营利的公司，也有营利性的公司。公司可以以自己的名义，以自己的名义起诉和控告财产。它的所有者被保护企业债务和错误的责任。它可以通过出售自己的股份来筹集资金。

Small corporations are often called close corporations. These companies are usually owned by small groups of people who are all acquainted with each other . Large companies are often publicly held corporations, which trade its shares on the stock markets . It often has thousands of owners or shareholders .

小公司通常被称为“封闭公司。这些公司通常是由一小群的人所拥有，他们彼此都很熟悉。大型公司通常是公开持有的公司，其股票交易的股票市场。它往往有

成千上万的所有者或股东。

Corporations must choose a home state in which to incorporate ; it is a domestic corporation in that state and a foreign corporation in all other states. It is a simple procedure , however, to obtain authorization to do business in another jurisdictions ; therefore the state of incorporation is not particularly important . In any event , the incorporators must articles of incorporations (or charter )in compliance with state law ,and comply strictly with procedures for proper incorporation. By-law must be prepared. Minutes of the first meeting and annual meetings must be filed in corporate book . Stork certificates must be issued . Failure to perform these tasks may later cause a court to “disregard the corporate entity”and hold shareholders personally liable for corporate liabilities .

公司必须选择一个有合并的国家，这是一家本国公司，在该州和其他州的外国公司。这是一个简单的程序，但是，在另一个司法管辖区，以获得授权，在另一个司法管辖区，因此，国家成立并不是特别重要的。在任何情况下，发起人必须提交公司章程（或公司章程）在遵守国家法律，严格遵守适当的设立程序。法律必须做好准备。第一次会议和年度会议的会议记录必须提交企业图书。鹳证书必须发出。未能履行这些任务，可能会导致法院“无视企业实体”，并持有股东个人承担公司债务的责任。

S Corporations. One of the problem of American corporations is the possibility of double taxation ;when the corporations declares dividends, its income is taxed . When shareholders receive these dividends , they are taxed again as individual income . Chapter S of the internal revenue code provides a remedy for this for small corporations if they qualify to become an “S corporation”. The corporations are taxed as partnerships ; taxes are paid only by shareholders when they receive their individual dividends . To qualify as an S corporation, there can be no more than 35 shareholders ;the shareholders must be individuals; there can be only one class of shares;and shareholders must agree in writing to the arrangement.

公司。美国公司的问题之一是双重征税的可能性；当公司宣布分红的时候，它的收入就被征税。当股东收到这些股息时，他们又作为个人所得税。本章的内部收益代码提供了一种补救措施，为小型企业，如果他们有资格成为一个公司。公司按合伙企业纳税；当股东收到个人股息时，只缴纳税款。为符合公司法人资格，可以不超过35个股东，股东必须是个人，只有一类股份，股东必须书面同意的安排。

Limited liability companies . In recent yeas, many states have authorized the formation of a new kind of organization known as limited liability companies (LLCS). There companies combine the taxation benefits of partnerships with the limited liability advantage of a corporation. There are no restrictions on the number of owners ,and the owners can be separate and distinct from their members; therefore members incur no personal liability for corporate obligations. As might be expected , this form of business is becoming increasingly popular in the united states.

有限责任公司。近年来，许多国家已授权的一种新的组织被称为有限责任公司的

形成（有限责任公司）。公司的税收利益与有限责任公司的利益相结合。业主的数量没有限制，业主可以单独和不同的成员，因此，成员不承担个人责任的企业义务。正如人们所预料的那样，这种形式的商业在美国变得越来越流行了。

Choosing the form of business. At various point of the enterprise , an enterprise , an entrepreneur must decide on the business form most appropriate for his activities . This is a critical decision. As we have seen, there are many choices. These decisions should always be made in consultation with competent professionals.

选择业务的形式。在企业的不同点，一个企业，一个企业家必须决定最适合他的业务形式的业务。这是一个关键的决定。正如我们所看到的，有很多选择。这些决定应该经常与主管的专业人员协商。

Contract law in the United States

Contract law seeks to assure that promise under private agreement are enforceable and that parties under a contract honor their respective obligations. Objective evidence must be shown to demonstrate the existence of a contract .in order for an aggrieved party to succeed in a claim for breach of contract . There are four elements that must be met for a valid contract to exist :1 ,agreement ,which include an offer and acceptance ; 2, consideration , which requires a bargained-for-exchange of something of value received or promised ;3 ,capacity or competency to enter into a contract ; and 4, legality ,which means the purpose of the contract must accomplish a goal that is legal and that does not contradict public policy such as employment discrimination or anti-competitive behavior as discussed above.

合同法的目的是保证在私人协议下的承诺是可执行的，合同双方履行各自的义务。客观证据必须证明是为了证明合同的存在，为了一个受侵害的当事人在索赔中取得成功。有四个要素必须满足存在有效的合同：1，协议，其中包括要约和承诺；2，思考，这需要一个讨价还价的有价值的东西收到或答应交换；3，能力或能力订立合同；4，合法性，这意味着的合同的目的必须达到一个目标，是合法的，不违背公共政策如就业歧视或反竞争行为，如上面所讨论的。

If any of these elements is missing, no contract will have been formed . However ,even if all of these elements exist, a contract may be unenforceable if the additional requirements of genuineness of assent or proper form are lacking . For instance ,if a party to enter in to the contract , that would form the basis of undue influence and would make the contract voidable at the option of the threatened part . As to proper form , certain contracts are required to be in writing ,such as those relating to the sale of real estate, marriage, and the sale of goods valued at more $5000. If these types of contracts are based on only verbal communication courts will not enforce them even if they satisfy the four elements of a contract.

如果缺少了这些元素，就没有合同。然而，即使所有这些元素的存在，一个合同可能如果同意或适当的形式真实性的附加要求没有被强制执行。例如，如果一个政党进入到合同，这将形成不当影响的基础上，将使合同无效的威胁部分的选项。在适当的形式下，某些合同必须以书面形式进行，例如有关出售房地产、婚姻和价值的商品的出售，这5000美元。如果这些类型的合同是以口头沟通为基础的，

即使符合合同的四个要件，也不能强制执行。

Courts seek to protect parties to a contract form the potential of a third party intentionally interfering with that contract . In this instance, the non-breaching party must show that the interfering party knew or should have known of the contract’s existence and sought to have one of the parties breach that contract.

法院寻求保护当事人的合同形式的潜在的三分之一方故意干扰与该合同。在这种情况下，非违约方必须表明，干扰方知道或应该知道该合同的存在，并试图有一个当事人违反合同。