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.
入伙的新合伙人对入伙前合伙企业的债务承担连带责任。
The new partner who has been admitted to the partnership shall be jointly and severally liable for the liabilities incurred by the partnership prior to his admission.
由于合伙企业不再因合伙人的离开而倒闭，他们较以前更能打持久战。
They are more durable【4】 than before, since they are no longer destroyed when one partner leaves.
波士顿咨询集团(Boston Consulting Group)合伙人哈尔•西尔金(Hal Sirkin)表示：“西方企业如今的潮流是，把与在芝加哥或伦敦销售的相同的产品拿到新兴市场销售。但是，其售价过于高昂。
The tendency is to bring the same product to these markets that companies sell in Chicago or London but that is way too expensive.
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.
企业家们会得到合伙人提供的商业机会。这会让你学到更多，更会使企业的地位得以推动。
Entrepreneurs may receive an offer of partnership, all the rest - the opportunity to learn and improve their business status.
私营合伙企业具有很好的灵活性，但缺乏有限责任的重要元素。也就是说，一旦他们拥有的企业失败，合伙人将一无所有。
Private partnerships were wonderfully flexible but lacked the vital ingredient of limited liability: partners could lose everything they owned if the business failed.
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.
那是一家合伙企业，合伙人既有发财的机会，也要承担沉重的责任。
It was a partnership then, which meant opportunities for enrichment, but also significant obligations.
BGC合伙人公司(坎特·菲兹·杰拉德金融公司所设的合伙企业)在伦敦的市场分析师布伊克表示，在美国以外地区做出的明智选择所获利润超过了在美国的债务损失。
Market analyst David Buik from the London brokerage firm BGC Partners says wise choices outside of the U.S. more than covered the debt damage.
除合伙协议另有约定或者经全体合伙人一致同意外，合伙人不得同本合伙企业进行交易。
No partner may conduct business transactions with the partnership in which he is a partner, unless otherwise stipulated in the partnership agreement or consented by all the partners.
作为风险投资机构高原资本(Highland CapitalPartners)的招聘合伙人，我有幸与一些十分卓越的年轻企业家合作。
As the recruiting partner at venture capital firm Highland capital Partners, I have the privilege of working with some truly remarkable young entrepreneurs.
新闻集团作为Hulu的企业合伙人公开表示这应该成为订阅服务。
News Corporation, a part-owner of Hulu, had publicly argued that it should become a subscription service.
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.
合伙企业如今抗风险能力更强，因为他们不必再因某一位合伙人离开而倒闭。
They are more durable than before, since they are no longer destroyed when one partner leaves.
这意味着，不像一个公司的股东，当合伙企业资产不足以抵债时，合伙人个人会承担偿还合伙企业债务的责任。
This means that, unlike a shareholder of a corporation, a partner can be personally liable for the debts of the partnership when the partnership's assets are insufficient to meet its obligation.
有限责任合伙企业是一种所有合伙人都参加管理，但对其联属合伙人的行为负有有限责任的合伙企业。
A partnership in which all partners may participate in management, but have limited liability for the actions of fellow partners.
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.
合伙企业领取营业执照前，合伙人不得以合伙企业名义从事合伙业务。
Before a partnership obtains the business license, no partner therein shall engage in any partnership activities in the name of the partnership.
这个概念适用于公司的股东及有限责任合伙企业中的有限合伙人。
This concept normally applies to Stockholders in a corporation and to the limited partners in a limited 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.
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.
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.
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