Partnership 合伙
- A partnership is an association of two or more persons to carry on a business for profit.
合伙企业指的是两个或两个以上的个人为牟利而组成的商事联合体。 - Each partner is viewed as the other’s agent.
每个合伙人都被视为是其他合伙人的代理人。 - Every partner may take part in the management of the partnership business.
每个合伙人都可以参与合伙企业的业务管理。 - Family partnership is one in which the partners are members of a family.
家庭合伙是指合伙人均为一个家庭成员的合伙。 - No partner shall be entitled to remuneration for acting in the partnership business.
任何合伙人均无权因参与合伙企业业务活动而获得报酬。 - Partners are taxed as individuals and are personally liable for torts and contractual obligations.
合伙人按个人纳税，且以个人名义承担侵权和合同责任。 - Unless it is a limited partnership, it need not be established in writing.
除非属于有限责任性质，合伙关系无须以书面缔结。 - The other partners shall, under the same condition, enjoy priority in obtaining the assignment.
在同等条件下，其他合伙人有优先购买权。 - The partnership books are to be kept at the place of business of the partnership or the principal place.
合伙企业的账簿应保存在企业营业处或企业本部。 - Traditionally, a firm is referred to a partnership, as opposed to company.
按惯例，firm是指合伙企业，与公司相对。
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