然而，本书只介绍股份公司的财务。
股份公司：该实体不用交公司税。
因此我们需要解释什么是股份公司。
但是，股份公司并不都是发行股票的传统企业。
But not all corporations are traditional businesses that sell stock.
对于经营股份公司来说，也有一些不利的因素。
There are also some disadvantages toorganizing as a corporation.
股份公司还需要支付自己的税费(但是不能参加投票)。
什么是股份公司？
纳税人：看起来朝着组建正规的股份公司比较有利。
Taxpayer: it looks like beneficial that we move towards the formal equity joint venture.
股份公司需要各种各样的实物资产来开展公司的业务。
To carry on business, corporations need analmost endless variety of real assets.
俄罗斯天然气工业股份公司的天然气价格将进步下跌。
例如，如果股份公司有“已发行的股份”会意味着什么？
For example, What does it mean to say that a corporation has "issued shares"?
尽管股东对股份公司拥有所有权，但并不对公司进行管理。
Although the stockholders own thecorporation, they do not manage it.
诸多产业中，由几家公司组成的股份公司，大量生产各种产品。
A corporation made up several companies that produce large quantities of output in a variety of industries.
乍一看，股份公司听起来是一个理想的解决方案：不需要权衡利益。
At first glance, s Corp sounds like the ideal solution: no trade-off required.
股份公司的成功与否取决于如何激励每个员工都朝着一个目标努力工作。
The success of a corporation depends on how well itharnesses everyone to work to a common end.
从本章开始，我们将解释什么是股份公司以及财务经理应该担负哪些职责。
We start in this chapter by explaining whata corporation is and introducing you to the responsibilities of its financialmanagers.
如果铁路行政部门没能够准备就绪，那些私有普通股份公司会帮助他们的。
If railway executives fail to gear up, private-equity firms may well do it for them.
我们从讨论股份公司有哪些财务决策方法，以及为什么这些决策重要开始。
We should start by saying what these decisions are and whythey are important.
一个保险公司,可以是,非盈利性股份公司,也可以是以盈利为目的的股份公司
There's the insurance company, could be a corporation and it could be either a non-profit corporation or a for-profit corporation owned by shareholders.
一个股份公司能够接收另一个股份公司的出价进行收购，然后整合两家公司的业务。
One corporation can make a takeover bid foranother and then merge the two businesses.
为了筹集足够的资金，股份公司出售实物资产以及这些资产将会创造出的现金的索取权。
To obtainthe necessary money, the corporation sells claims on its real assets and on thecash those assets will generate.
基亚西门子网络公司是诺基亚与德国西门子股份公司的合资公司，生产计算机网络设备。
Nokia Siemens Networks, Nokia's joint venture with Siemens AG of Germany, makes networking equipment.
管理运作股份公司的法律机制、与股东沟通交流都是非常消耗时间、而且成本非常高的事情。
Managing a corporation’s legal machinery andcommunicating with shareholders can be time-consuming and costly.
法人组织的章程必须符合国家法律规定的商业是以法人组织或者股份公司的形式来经营运作的。
These articles mustconform to the laws of the state in which the business is incorporated. corporated.
公共赞助机子市场的复苏要归功于私人股份公司，后者为偿还焦虑的投资者们的利息不断变卖自身持有的股份。
Private-equity firms are driving the revival of the IPO market, as they sell shares in companies they own to repay their increasingly agitated investors.
不像合伙制和独资经营的方式，股份公司是有限责任制的。这意味着股东不必以个人的名义对公司的债务负责。
Unlike partnerships and soleproprietorships, corporations have limited liability, which means thatstockholders cannot be held personally responsible for the firm’s debts.
天然气巨头"俄罗斯天然气工业股份公司"在本月设宴庆祝其成立15周年，梅德韦杰夫作为该公司的董事长出席了宴会。
This month the gas giant Gazprom threw a party for its 15th anniversary.
天然气巨头"俄罗斯天然气工业股份公司"在本月设宴庆祝其成立15周年，梅德韦杰夫作为该公司的董事长出席了宴会。
This month the gas giant Gazprom threw a party for its 15th anniversary.
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