缺点：与普通合伙企业相比，有限合伙企业需符合正式的法定要求。
Disadvantages. A limited partnership is subject to formal statutory requirements not placed on general partnerships.
第五十九条特殊的普通合伙企业应当建立执业风险基金、办理职业保险。
Article 59 a specialized general partnership shall set up a fund against malpractice risks and purchase professional liability insurance.
就所得税的缴纳而言，有限合伙企业的普通合伙人与普通合伙企业的合伙人一样。
For income tax purposes, the general partners of a limited partnership are treated identically to the partners of a general partnership.
特殊的普通合伙企业是指合伙人依照本法第五十七条的规定承担责任的普通合伙企业。
A specialized general partnership is a general partnership whose partners bear liability according to the provisions in Article 57 of this Law.
优点：与独资企业一样，企业成立和经营的灵活性和简单性是普通合伙企业的重要优点。
Advantages. As with a proprietorship, flexibility and simplicity of formation and operation are the significant advantages of a general partnership.
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.
有限合伙企业至少应当有一个普通合伙人。
There shall be at least one general partner in a limited liability partnership.
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.
典型的现代有限合伙企业以公司作为其唯一的普通合伙人。
The modern limited partnership typically has a corporation as its sole general partner.
除合伙协议另有规定外，缺少普通合伙人会导致合伙企业解散。
Unless otherwise agreed to in the partnership agreement, a loss of general partners dissolves the partnership.
合伙企业依法被宣告破产的，普通合伙人对合伙企业债务仍应承担无限连带责任。
Where a partnership is declared bankrupt according to law, its general partners shall still bear unlimited joint and several liability for the debts of the partnership.
激励分配权利让普通合伙人在MLP企业增加对有限合伙人的分红时也获得相应增加的增量收益。
IDRs entitle the GP to receive increasing percentages of the incremental as the MLP raises distributions to limited partners.
此外，普通合伙人就企业债务和义务仍承担无限责任。
In addition, the general partners retain unlimited liability for the debts and obligations of the partnership.
有限合伙作为一种企业组织形式，具有普通合伙和公司无法比拟的优势，是风险投资的最佳中介选择。
Limited partnership is a form of organization of the company and it has incomparable advantage over common partnership and companies, which makes it the best choice for risk investment.
然而，与普通合伙人不同的是，有限合伙人利用合伙企业的损失抵消其他收入的能力受到一定限制。
However, unlike general partners, the limited partners are subject to certain limitations on their ability to utilize partnership losses to offset other income.
一个普通合伙人通常在其管理的MLP企业里有2%的股权。
A general partner commonly owns a 2% stake in an MLP it manages.
第八十三条有限合伙人转变为普通合伙人的，对其作为有限合伙人期间有限合伙企业发生的债务承担无限连带责任。
Article 83 Where a limited partner becomes a general partner, he shall bear unlimited joint and several liability for the debts the partnership incurs during the period he is a limited partner.
普通合伙人转让权益的能力通常受到限制，而有限合伙人的权益通常可依据有限合伙企业协议的规定进行转让。
The ability of a general partner to transfer his interest is usually restricted, while a limited partner's interest is usually made transferable by provisions of the limited partnership agreement.
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.
第八十四条普通合伙人转变为有限合伙人的，对其作为普通合伙人期间合伙企业发生的债务承担无限连带责任。
Article 84 Where a general partner becomes a limited partner, he shall bear unlimited joint and several liability for the debts the partnership incurs during the period he is a general partner.
如此一来，公司能否成为普通合伙人在《公司法》和《合伙企业法》上有截然不同的规定。
Sc, there are very different requirements in the "Company Law" and the "Partnership Enterprise Law" on the problem of whether or not the company can become a general partner.
第六十七条有限合伙企业由普通合伙人执行合伙事务。
Article 67 the affairs of a limited liability partnership shall be managed by the general partners of the partnership.
第十五条合伙企业名称中应当标明“普通合伙”字样。
Article 15 the words "general partnership" shall be clearly indicated in the name of a partnership.
第十五条合伙企业名称中应当标明“普通合伙”字样。
Article 15 the words "general partnership" shall be clearly indicated in the name of a partnership.
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