商务英语入门术语汇集

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1、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generalpartnershipAgeneralpartnershipisabusine

2、sswithatleastonegeneralpartnerwhohasunlimitedliabilityforthedebtsofthebusiness.普通合伙generalpartner主要合伙人limitedpartnershipAlimitedpartnershipisanarrangementwhereapersoncancontributeabusinesswithoutbeinginvolvedintheaffairsofthepartnership.有限合伙limitedpartner有限合伙人investor投资者creditor债权人liability债务责任

3、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（以出资额为限）unlimitedliability无线责任（个人财产也要用于清算

4、）doubletaxationThecorporationhastopaytaxesonitsprofits.Thestockholdersmushalsopayincometaxonthedividendstheyreceivethroughownership.双重课税jointventureAjointventureisthepoolingofresourcesandexpertisebytwoormorebusinesses,typicallyfromdifferentareasorcountriestoachieveaparticulargoal.合资公司limitedlia

5、bilitycompanies（LLC）Alimitedliabilitycompany(LLC)isatypeofbusinessownershipcombiningseveralfeaturesofcorporationandpartnership有限责任公司资料structures.minute会议记录mergerAmergeristheresultofthecombinationoftwoormorecompaniestoformanewcompany.兼并acquisitionAnacquisitionisonecompanybuyingthepropertyandobli

6、gationsofanothercompany.收购horizontalmergerAhorizontalmergerjoinsfirmsinthesameindustryandallowsthemtodiversityorexpandtheirproducts.横向兼并verticalmergerAverticalisthejoiningoftwofirmsinvolvedindifferentstagesofrelatedbusinesses–amanufacturermergingwithasupplierofcomponentproducts,oramanufacturerm

7、ergingwithadistributorofitsproducts.纵向兼并conglomeratemergerAconglomeratemergerunitesfirmsincompletelyunrelatedindustries.混合兼并franchiseAfranchiseistherighttouseabusinessnameandsellproductsorservices,usuallyinaspecificgeographicalter