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1、1soleproprietorshipandpartnership獨資與合伙Ifyouwishtostartabusinessyouhaveavarietyof如果你要開辦一個企業(yè),有幾種法律形式可供legaltypesfromwhichtochoose.你選擇。Asidefromcorporation,themostcommontypes除了公司之外,最普通的是獨資和合伙兩種形aresoleproprietorshipandpartnership.式。Asoleproprietorshipismerelyanextensionofthe獨資只是個別所有權(quán)人的擴大而已。individua
2、lowner.Thebusinessisliterallyhisorherbusiness.這樣的企業(yè)名副其實地就是他(她)的企業(yè)。Agentsandemployeesmaybehired,buttheowner當(dāng)然可以雇傭代理人或職工,但全部責(zé)任都?xì)whasalltheresponsibility;所有權(quán)人;allprofit,orloss,istheowner's.全部利潤或虧損都是所有權(quán)人的。Thebusinessmaybeconductedunderatrade這種企業(yè)不妨以某一個商號的名義營業(yè)。name.Forexample,JeffreyMillermightopenarest
3、aurant例如,杰弗里·米勒可能開一家飯店并以“紅門”andcallit"TheRedDoor."為商號。Supposeacustomerchokedonaboneinthefish假如有顧客吃魚鮮雜燴,給魚骨哽住了,于是chowderandsueMiller.他就對密勒提起訴訟。Thecomplaintwouldprobablybeaddressedinthe起訴狀上的被告大半會被寫作“杰弗里·米勒followingmanner:"JeffreyMiller,d/b/aTheRed-d/b/a紅門”,這d/b/a是英語首字母縮寫詞,Door,"d/b/abeinganabbrevia
4、tionfor"doing意即“以···名稱營業(yè)”。businessas."Thecomplaintdescribesthebusinessalthoughthe所以雖然告的是杰弗里·米勒其人,而訴狀描述超經(jīng)典法律翻譯100篇之獨資與合伙2suitisbroughtagainstJeffreyMillerasan的卻是企業(yè)。individual.TheUniformPartnershipAct(UPA)isineffectin48統(tǒng)一合伙法(簡稱UPA)在48個州內(nèi)施行。states.Itdeclares:"Apartnershipisanassociationoftwo該法規(guī)定:“合伙
5、是由兩人或兩人以上以共有人ormorepersonstocarryonasco-ownersa的身份經(jīng)營企業(yè)牟取利潤的一種組合。”businessforprofit."Ifonereceivesashareoftheprofitsfroma如有人從某企業(yè)分得利潤,則他(她)可能被business,heorsheislikelytobetreatedasa視為合伙人,而且根據(jù)UPA規(guī)定,這一事實就partner,andtheUPAsaysthatthisisprimafacie是存在合伙的初步證據(jù)。evidenceofapartnership.However,sometimespeople
6、inotherrelationships但有時候,屬于其他關(guān)系的人也從企業(yè)中分得aregivensharesintheprofitsofabusiness.利潤。TheUPAmentionsfivesuchsituations:這樣的情況,UPA提到的有五種:(1)paymentonadebt,(1)償債;(2)wagesorrent,(2)工資或租金;(3)anannuitytoawidowrepresentativeofa(3)付給遺孀或已故合伙人代表的年金;deceasedpartner,(4)interestonaloan,and(4)貸款利息和;(5)consideration
7、forthesaleofthegoodwillofa(5)出售商業(yè)信譽(即出售營業(yè)發(fā)達的企業(yè))business(thatis,asaleofagoingbusiness).的對價。Ifyouaregoingtoshareintheprofitsofabusiness如果你打算從一家企業(yè)中分得利潤而叉不愿承超經(jīng)典法律翻譯100篇之獨資與合伙3anddonotwanttohavetheliabilityofapartner,it擔(dān)合伙人