合伙企业

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。

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

按惯例，firm是指合伙企业，与公司相对。

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

合伙企业的另一主要缺点是决定要由大家来作

Partnerships suffer another major disadvantage : decision-making is shared .

假定100%的派息比率，投资者每年就可望得到6.7%的回报，就像很多业主有限责任合伙企业（MasterLimitedPartnerships）的安排一样。

Investors should expect to receive 6.7 % annually assuming a 100 % payout ratio similar to how many master limited partnerships are structured .

这正是在向其他投资者出售金融合伙企业时（往往以ipo的形式）出现的问题。

The issue is what happens when financial partnerships sell out to other investors , often in initial public offerings .

我国1996年《合伙企业法》（草案）第八章规定了有限合伙（LimitedPartnership），但是经立法机关对该草案审议后，取消了整个第八章。

The limited partnership abolished from the Partnership Law with the consideration by the legislative body was prescribed in the 8th chapter of the partnership law in 1996 for the draft of the law .

这是最佳合伙企业的好时光，尽管有些起伏&当布雷耶投资于Facebook时，阿塞尔生活在过去的辉煌之中。

This is a fine business for the best partnerships , despite some ups and downs – Accel was living on its past glories when Mr Breyer invested in Facebook .

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 .

安永（ernst&young）将合并其欧洲合伙企业，并纳入另外42个国家的业务，组成一个部门，这是自安达信（arthurandersen）破产以来专业服务行业规模最大的一次改革。

Ernst & Young is to launch the biggest shake-up of the professional services industry since the collapse of Arthur Andersen , by merging its European partnerships and integrating a further 42 countries into a single unit .

对于多数私人股本企业而言，其起点是单个或多个个人建立一个有限责任合伙企业（LLP），然后从一群投资者那里筹集资金。

The starting point for most firms is for an individual or group of individuals to set up a limited liability partnership ( LLP ) and raise capital from a group of investors .

它们开始采用一些稀奇古怪的企业组织形式，例如有限责任有限合伙企业（lllp），上市合伙企业（ptp）和不动产投资信托（reit）等。

They have adopted exotic forms of corporate organisation , such as limited liability limited partnerships ( lllps ) , publicly traded partnerships ( PTPs ) and real estate investment trusts ( REITs ) .

次年，在瑞银千方百计支撑自己摇摇欲坠的财务状况、剥离任何不必要的部门之际，他组建了一家合伙企业，买回了pactual，然后合并两家，组成btgpactual。

The following year , as UBS cast around for ways to shore up its crumbling financial position and divest any unnecessary divisions , he put together a partnership that bought back pactual , and merged the two to form BTG pactual .

从《合伙企业法》看合伙的法律地位

Research for Partnership 's Legal Position in the Partnership Enterprise Law

泰勒加入合伙企业的会计分录如下

The entry to record Taylor 's admission to the partnership follows

这家合伙企业的护城河将会随着名医的离去而消失。

The partnership 's moat will go when the surgeon goes .

资金还可以从其它私人机构比如承担有限责任的合伙企业获得。

Capital can be obtained from other individuals through limited partnerships .

合伙企业法的修订涉及多方面的问题，本文就此提出个人的一些看法和建议。

The revision relates to many aspects of the Enterprise Law .

比较个人独资企业，合伙企业，公司制企业的特色。

Compare the features of proprietorships , partnerships , and corporations .

代表合伙企业参与民事诉讼活动。

Participating in civil suits in the behalf of the partnership .

丈夫和妻子可以一起组建合伙企业。

A husband and wife can form a business partnership together .

合伙企业损益分配方法分析

Analysis on the Distribution of Gain and Loss in Joint Ventures

公司投资于普通合伙企业的法律风险及其防范

Legal Risk and Prevention on Corporate Investment in General Partnership Enterprise

我国合伙企业法律制度需要加以完善。

Chinese partnership enterprise law system needs improving in some aspects .

合伙企业内部权力配置结构初探

On the Individual-Central Structure of the Division of Powers in Partnership Enterprise

合伙企业破产法律问题研究

Legal Issues in Relation to the Insolvency of Partnership Enterprises

试论我国合伙企业法人制度

A Discussion on the Legal Person System of Partnership Enterprises in China

试论合伙企业与第三人之关系

Analysis on Relationship between A Partnership and a Third Party

合伙企业破产之法理研评

Studies on Principle of Law of Conflicts of Partnership Bankruptcy

对《合伙企业法（修订草案）》的思考与建议

Consideration and Suggestion to " Law of Partnership Enterprise ( Draft )"

它们用来筹资的各个基金都组织成有限合伙企业的形式。

The individual funds through which they raise money are limited partnerships .