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Forms of Business Organizations
商業組織形式
Businesses are structured to meet different needs.
企業的組織形式因需要的不同而不同。
One basic difference involves who is responsible for the business.
其中最基本的一個差異在于誰負責這家企業；
Another involves how long the organization can stay in business.
另一個差異是該組織能經營多久。
The simplest form of business is called an individual proprietorship.
企業最簡單的組織形式是個人獨資企業：
The proprietor owns all the property of the business and is responsible for it.
經營者擁有企業的所有權并全權對企業負責。
This means the proprietor receives all the profits,but must also pay all the debts of the business.Also, any legal action against an individual proprietorship is taken against the owner.
所有者獨占所有的盈利，但也需獨力支付所有的債務以及承擔對獨資企業提出的任何法律訴訟。
The law recognizes no difference between the owner and the business.
在法律上，個人獨資企業的所有者與企業沒有任何差別。
Another kind of business is the partnership.
另一種形式是合資企業：
Two or more people go into business together.
兩個或兩個以上的合伙人共同經營企業，
An agreement is usually needed to state how much of the partnership each person controls.
合伙人必須訂立合同說明各人的控股權。
They can end the partnership at any time.
合伙關系可以在任何時候中斷，
But partnerships and individual proprietorships exist only as long as the owners are alive.
但只要所有人活著，合資公司和獨資企業就一直存在。
