总部位于中国古老的美丽的首都北京，是汇聚了东方技术与现代西方前卫管理理念的中、澳合伙人制的顾问公司。
The headquarters of Infantel located in Beijing, our beautiful and historic capital. We own orient technology expert and western management professional from China and Australia.
“像麦肯锡这样的公司，正是“合伙人精神”帮他们度过金融危机，因为合伙人们认为长远来看，自己和公司是休戚与共的。这种观点也是其他合伙人制公司所普遍认同的。”
At firms like McKinsey it was the partnership ethos that helped them through the crisis, as partners believed they were in it for the long term.
普通合伙人往往就是，合伙制企业的组织者。
The general partner is typically the organizer of the partnership.
简单的合伙制企业，正常情况下是不需要缴税的，因为你是在以一个合伙人的身份来做生意，所以要对你征税而不是合伙制企业。
In a normal — in a simple partnership, the partnership would not be taxed because it's you doing business just as partners, so you are taxed but not the partnership.
通常合伙制企业的问题是，合伙人具有无限责任。
The problem with partnerships, generally, has been that they don't have limited liability.
普通合伙人，指合伙制企业的合伙人，拥有合伙人的传统权利和责任，包括相互代理关系和无限的个人责任。
A partner is a business organized as a partnership who possesses the traditional rights and responsibilities of a partner, including mutual agency and unlimited personal liability.
合伙制让合伙人以无限责任的形式为自己的审计失败承担风险，它有助于注册会计师行业的自律，可从责任制度安排上保证注册会计师行业的诚信。
This new system requires the partner undertake all the responsibility for auditing risks and it helps to restrict the certificated public accounting career, which will ensure integrity.
然而，也有一种有限合伙制，其中包括两类合伙人，普通合伙人和有限合伙人，或者，通常会有多个有限合伙人。
There is something, however, called a limited partnership that has two kinds of partners: a general partner and a limited partner -or usually, many limited partners.
像个体制工商企业，普通合伙人以个人财产向欠下任何债务负责。假如合伙制企业破产，这些人将失去全部的个人财产。
Like sole proprietorships, general partners are personally responsible for any debt they owe and may lose all their personal property if the partner-ship goes broke.
合伙制下合伙人互为代理的制度安排，将有效提升CPA审计质量。
The arrangement for partners' mutual agency under the partnership system would effectively improve the quality of CPA audit.
七人制橄榄球的首席合伙人是2009年阿联酋航空公司，一个增长最快的国际航空公司在全世界，总部设在迪拜。
The Principal Partner of IRB RWC Sevens 2009 is Emirates airline, one of the fastest-growing international airlines in the world based in Dubai.
合伙制会计师事务所的价值需通过合伙人个体共同创造和维持，合伙人应当如何选择也是目前一个难题。
The value of accounting firm in partnership needs individual partner creation and maintenance. And a difficult problem is how to choose the partners.
合伙制中介机构中应不少于3名专职矿业权评估师，其中合伙人应不少于2名专职矿业权评估师；
There are at least 3 full-time Appraisers in a partnership intermediary, and at least 2 full-time Appraisers among its partners;
合伙制专利代理机构应当由3名以上合伙人共同出资发起，有限责任制专利代理机构应当由5名以上股东共同出资发起。
A partnership patent agency shall be jointly invested and initiated by at least 2 persons, and a limited liability patent agency shall be jointly invested and initiated by at least 5 persons.
合伙制专利代理机构应当由3名以上合伙人共同出资发起，有限责任制专利代理机构应当由5名以上股东共同出资发起。
A partnership patent agency shall be jointly invested and initiated by at least 2 persons, and a limited liability patent agency shall be jointly invested and initiated by at least 5 persons.
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