合伙

There are three major forms of business ownership: the single proprietorship, the partnership, and the corporation. Tax laws vary considerably for each of these.

企业的组织形式主要有三种：独资企业、合伙企业和股份有限公司，适用于这三种组织形式的税法规定有很大的差别。

Business ownership: the single proprietorship, the partnership, and the corporation.

选择恰当的企业组织形式企业的组织形式主要有三种：独资企业、合伙企业和股份有限公司，适用

Partnership accounting is similar to that in single proprietorship, except that separate capital and drawing accounts are maintained for each partner.

合伙企业的会计与独资企业的会计类似。

More single proprietorship and partnership than corporations, but in dollar volume of busine ss

上来讲，独资企业和合伙企业要多于股份有限公司，但从业务量的金额来看，股份公司占绝对优势。

There are still more single proprietorship and partnership than corporations, but in dollar volume of business activity, corporation holds an impressive lead.

从数量上来讲，独资企业和合伙企业要多于股份有限公司，但从业务量的金额来看，股份公司占绝对优势。

Although the traditional single proprietorship and jointly-run operation is the main stream, the company system has-developed ahead of time in the field of newspaper. These newspaper companies have played the critical roles in modern China and pointed out the developmental direction of modern newspaper.

传统的业主制和合伙制占据主流，但公司制在一些报业中超前发展，这些报业公司在近代中国举足轻重，引领着近代中国报业的发展方向。

The principal differences in the balance sheets for the three forms of business organizations-the single proprietorship, the partnership and the corporation-appear in the owners' equity section.

独资、合伙和股份有限公司这三种类型的企业组织的资产负债表中的主要不同，出现在叶主权益部分。

The history of the development of modern-times newspaper rules from later Qing Dynasty is in accordance with the general developmental pattern of enterprise rules. It has transformed from single proprietorship to jointly-run operation and to company operation, from the management of domestic workshop to the scientific management in modern times, from a single newspaper enterprises to a group of newspaper enterprises, during which every stage has its distinguished feature.

回顾晚清以来近代报业制度演变发展的历史，与企业制度的一般发展规律相符合，走上了一条从业主制、合伙制到公司制，从传统手工作坊式管理到近代科学化管理，从一单位企业到报团的历程，每个历史阶段都有其显著特征。

The principal differences in the balance sheets for the three types of business organizations---the single proprietorship, the partnership and the corporation---appear in the owners' equity section, State corporation laws require that corporations segregate, in their balance sheets, the capital stock (owners' investment) and any retained earnings.

独资，合伙和股份有限公司这三种类型企业组织的资产负债表中的主要不同，出现在业主权益部分。各州的公司法要求公司在其资产负债表中把股本和任何留存收益区分开。

Harry doesn't make any decisions; he's just my sleeping partner.

哈里不会做出任何决定，他只是个不参加与经营而与我合伙的人。

She gently rebuff ed him, but agreed that they could be friends

她婉言拒绝了，但同意作为朋友相处。

If in the penal farm, you were sure to be criticized.

要是在劳改农场，你等着挨绳子吧！