十六、合伙 Partnership

1.A partnership is an association of two or more persons to carry on a business for profit.

2.Each partner is viewed as the other's agent.

3.Every partner may take part in the management of the partnership business.

4.Family partnership is one in which the partners are members of a family.

5.No partner shall be entitled to remuneration for acting in the partnership business.

6.Partners are taxed as individuals and are personally liable for torts and contractual obligations.

7.Unless it is a limited partnership,it need not be established in writing.

8.The other partners shall,under the same condition, enjoy priority in obtaining the assignment.

9.The partnership books are to be kept at the place of business of the partnership or the principal place.

10.Traditionally,a firm is referred to a partnership,as opposed to company.

合伙

合伙企业指的是两个或两个以上的个人为牟利而组成的商事联合体。

每个合伙人都被视为是其他合伙人的代理人。

每个合伙人都可以参与合伙企业的业务管理。

家庭合伙是指合伙人均为一个家庭成员的合伙。

任何合伙人均无权因参与合伙企业业务活动而获得报酬。

合伙人按个人纳税，且以个人名义承担侵权和合同责任。

除非属于有限责任性质，合伙关系无须以书面缔结。

在同等条件下，其他合伙人有优先购买权。

合伙企业的账簿应保存在企业营业处或企业本部。

按惯例,firm是指合伙企业，与公司相对。