商务英语翻译课堂教学内容

No.1 企业介绍

Passage 1

Advantages and Disadvantages of Sole Proprietorships

Sole proprietorship has a number of advantages. One is the ease of establishment. All you have to do to launch a sole proprietorship is to obtain any necessary licenses and start your business with your own decision about price charges, work time, and disposal of all profits at your own will. A sole proprietorship also enjoys the advantage of privacy, which means you don’t have to prepare any reports for outsiders as you would if you owned a corporation.

个人独资企业的优势和弊端

个人独资企业有诸多优势。

其一，易成立。成立一家个人独资企业，只要获得必需的执照许可即可。公司产品或服务的价格、工作时间和利润分配都可以自主决定。其二，个人独资企业享有隐私权。公司成立后，不必向外界提供任何报告。

Most sole proprietorships are relatively small business. The small scale reflects their limited financial resources. Therefore, it may have difficulty to get a loan.In some cases, the sole proprietorship’s independence may be a drawback because it often means that the business depends on the talents and managerial skills of one person. The major disadvantage is the pr oprietor’s unlimited liability.

大多数独资企业规模相对较小，这就意味着其资金来源有限，所以个人独资企业很难获得贷款。由于个人独资意味着公司主要依赖个人的才华和管理技能，因此在某些情况下，个人独资企业的独立性也成为其弊端。个人独资企业最大的弊端是出资人要承担无限的债务责任。

From a legal standpoint, the owner and the business are one and the same. Any legal damages or debts in curred by the business are the owner’s responsibility. In that case, the sole proprietor will have to sell personal assets to satisfy the business debt. A final disadvantage is that sole proprietorships often have a limited life. The owner’s death may mean the demise of the business, particularly if the owner’s skills are crucial to the operation.

从法律角度讲，出资人和公司是一体的，公司产生的任何法律损坏赔偿或债务均应由公司出资者负责。在这种情况下，出资者必需卖掉个人所有资产来偿还债务。第三个弊端是个人独资企业通常生命有限。一旦公司出资者去世——尤其是其能

力对于公司运行及其关键，企业就会转让。

Passage 2

Partnership is a legal association of two or more people as co-owners of a business for profit. You and your partners would share the profits and losses of the business and perhaps the management responsibilities as well. partnership might remain a small, two-person operation, or it might grow into an international business with thousands of employees, as some accounting and consulting firms have.

合伙企业是指两人或两人以上作为共有人，以营利为目的进行经营的合法联合体。合伙人一起分享公司利润，承担公司损失，并共同担负管理责任。合伙企业可以小到只有两个出资者，也可以是拥有几千员工的跨国公司。一些会计公司和咨询公司往往采用合伙企业的形式。

Partnership is a legal association of two or more people as co-owners of a business for profit. You and your partners would share the profits and losses of the business and perhaps the management responsibilities as well. partnership might remain a small, two-person operation, or it might grow into an international business with thousands of employees, as some accounting and consulting firms have.

合伙企业是指两人或两人以上作为共有人，以营利为目的进行经营的合法联合体。合伙人一起分享公司利润，承担公司损失，并共同担负管理责任。合伙企业可以小到只有两个出资者，也可以是拥有几千员工的跨国公司。一些会计公司和咨询公司往往采用合伙企业的形式。

There are two basic types of partnerships: general partnership and limited partnership. In a general partnership, all partners are legally equal and are liable for the business's debts. In a limited partnership, however, one or more people act as general partners and run the business. The remaining partners are passive investors who are not involved in managing the business. These partnerships are called limited partners because their liability is limited to the amount of their capital contribution. They cannot be sued for more money than they invested in the business.

合伙企业分为普通合伙企业和有限合伙企业两类。在普通合伙企业中，所有投资者在法律上都是平等的，一起对企业债务承担连带责任。然而在有限合伙企业中，其中一个或多个作为主要投资者，负责经营公司，其余合伙人则为被动投资者，不参与公司管理。由于合伙人以其认缴的出资额对合伙企业承担债务责任，因此