商务英语入门术语汇编

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1、WORD文档可编辑商务英语入门术语汇编Chapter1：TermsEnglishDefinition中文翻译soleproprietorshipAnorganizationthatisowned,andusuallymanaged,byonepersoniscalledasoleproprietorship.个人独资企业partnershipApartnershipisalegalrelationshipbetweenpersonscarryingonaprofit-motivatedbusiness.合伙企业generalpartnershipAgeneralp

2、artnershipisabusinesswithatleastonegeneralpartnerwhohasunlimitedliabilityforthedebtsofthebusiness.普通合伙generalpartner主要合伙人limitedpartnershipAlimitedpartnershipisanarrangementwhereapersoncancontributeabusinesswithoutbeinginvolvedintheaffairsofthepartnership.有限合伙limitedpartner有限合伙人invest

3、or投资者creditor债权人liability债务责任corporationThecorporationisalegalentity（法人实体），allowedbylegislation,whichpermitsagroupofpeople,asshareholdersormembers,tocreateanorganization,whichcanthenfocusonpursuingsetobjectives.（股份制）公司for-profitcompany营利性公司non-profitcompany非营利性公司limitedliability有限责任（以

4、出资额为限）unlimitedliability无线责任（个人财产也要用于清算）doubletaxationThecorporationhastopaytaxesonitsprofits.Thestockholdersmushalsopayincometaxonthedividendstheyreceivethroughownership.双重课税jointventureAjointventureisthepoolingofresourcesandexpertisebytwoormorebusinesses,typicallyfromdifferentareaso

5、rcountriestoachieveaparticulargoal.合资公司limitedliabilitycompanies（LLC）Alimitedliabilitycompany(LLC)isatypeofbusinessownershipcombiningseveralfeaturesofcorporationandpartnership有限责任公司技术资料专业分享WORD文档可编辑structures.minute会议记录mergerAmergeristheresultofthecombinationoftwoormorecompaniestoform

6、anewcompany.兼并acquisitionAnacquisitionisonecompanybuyingthepropertyandobligationsofanothercompany.收购horizontalmergerAhorizontalmergerjoinsfirmsinthesameindustryandallowsthemtodiversityorexpandtheirproducts.横向兼并verticalmergerAverticalisthejoiningoftwofirmsinvolvedindifferentstagesofrel

7、atedbusinesses–amanufacturermergingwithasupplierofcomponentproducts,oramanufacturermergingwithadistributorofitsproducts.纵向兼并conglomeratemergerAconglomeratemergerunitesfirmsincompletelyunrelatedindustries.混合兼并franchiseAfranchiseistherighttouseabusinessnameandsellproductsorservices,usua

8、llyin