有限责任合伙

而对合伙的提述，须解释为对上述合伙或有限责任合伙的提述；

And a reference to a partnership shall be construed as a reference to such a partnership or limited partnership ;

企业通常有三种合伙类型：普通合伙、有限合伙和有限责任合伙。

The three types of partnership are common to business : the general partnership , the limited partnership , and the limited liability partnership .

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 .

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 .

有限责任合伙（LLP）是近年来流行于美国的一种商业组织形式，它结合了传统合伙和公司两方面的优点，合理限制了专业人士以合伙方式运作时所需承担的法律责任。

The limited liability partnership ( LLP ) is a popular form of business organization in the US in recent years , which unifies the merits of the tradition partnership and the company , and limits the legal responsibility of partnership .

银行能够在无须出售有毒资产的情况下通过LLP（有限责任合伙）形式筹集资金，这反映了投资者对我们银行体系的信心有所恢复，联邦存款保险公司主席希拉拜尔（SheilaBair）上周表示。

Banks have been able to raise capital without having to sell bad assets through the LLP [ limited liability partnership ] , which reflects renewed investor confidence in our banking system , Sheila Bair , chairman of the FDIC , said last week .

一类合伙制被称为有限责任合伙制。

One kind of partnership is called a limited liability partnership .

有限责任合伙带来的最大问题应该是债权人保护问题。

The big problems must be the creditor protection arising from LLP .

有限责任合伙中的有限责任保护范围

The Scope of Limited Liability in the Limited Liability Partnership

推行有限责任合伙制，提高证券中介执业的独立性；

Practice partnership system , improve the independency of agency ;

有限责任合伙是一种相对较新的企业组织形式。

A limited liability partnership is a relatively new form of business organization .

英美有限责任合伙制度及其借鉴

International Limited Liability Partnership Scheme and Its Implication

在迅速的发展过程中，有限责任合伙本身也处在不断的变化过程中。

In the course of its rapid development , LLP has changed very much .

中国是否存在有限责任合伙？

Does the LLP exist in China ?

有限责任合伙在中国是否有现实意义以及该如何建立中国的有限责任合伙制度？

Could the LLP apply in China and how to properly set up the LLP system in China ?

有限责任合伙与其他企业形式有何区别，其特色又是什么？

What 's the difference between the LLP and other corporation forms , and what 's the features ?

其中一种合伙制企业叫做有限责任合伙企业，包含全面的合伙人和有限的合伙人。

One kind of partnership is called a limited liability partnership . These have full partners and limited partners .

有限责任合伙在普通合伙的基础上发展形成，是一种新型的企业形态。

As a new type of business organization , limited liability partnership developed on the base of general partnership .

其后文章对我国能否采用公司、合伙和有限责任合伙形式逐一加以了分析。

Then , it analyzes whether China could accept the patterns of company , partnership and limited liability partnership respectively .

有限责任合伙是90年代以来英美国家新出现的商业组织形式。

Limited liability partnership is a new form of commercial organization emerged in the common law countries in the 1990s .

加强有限责任合伙制度建设，使其符合我国事务所规模扩大化需要；为独资型会计师事务所创造良性发展空间。

Further strengthens the construction of limited liability partnerships and creates good condition for the development of single form accounting firm .

有限责任合伙中有限责任与债权人利益保护（四）整负责人及有关管理人员。

Limited Liability and Protection for Creditors in the Limited Liability Partnership ; To re-appoint leading members and related managing personnel .

由于有限责任合伙包含着公司与合伙的特点，融合了两者的长处，使得有限责任合伙迅速风靡美国，几乎美国所有的州都先后颁布了有限责任合伙法。

Because LLP has merged the characteristic of the company and the partnership , it becomes very popular in U.S.A. Almost all U.S.A.

通过对有限责任合伙的财产进行规范管理，对其进行界定和维持，以此来维护债权人的利益。

By regulate the property of a limited liability partnership , its definition and maintained in order to safeguard the interests of creditors .

对美国和英国在接受和适用有限责任合伙制度过程中发展出来的对债权人的保护措施进行介绍和探讨。

It mainly introduces and explores the protective measures for creditors which are accepted and applied in the USA and the United Kingdom .

上个世纪80年代针对会计师事务所以及律师事务所的诉讼风暴是有限责任合伙制产生的促因。美国和英国作为有限责任合伙制度的发源地，也是有限责任合伙立法最完善也是发展最快的国家。

In the 1980s , litigation explosion against accounting firms and law firms is the promotion for Limited Liability Partnership (" LLP ") .

会计师事务所组织形式应向有限责任合伙发展，但现阶段应采用合伙形式。

The trend of firm forms should be limited liability partnership , but at present , we should adopt the partnership as the main form .

前言以案例的形式引出中国缺乏有限责任合伙制度以及研究该制度的必要性。

By analyzing cases and precedents , the introduction sets forth the lack of LLP in China and the needs of the study of LLP issue .

本文力图从法律执业者的角度对有限责任合伙和有限责任合伙律师事务所所涉理论与实践问题进行较全面和细致的解读。

The article analyzes the theory and practice about the limited liability partnership and the law firm organized under LLP by the point of legal profession .

本论文围绕如下问题线索和逻辑思路展开研究与探索：1、有限责任合伙诞生的背景及其立法现状如何？

The following questions are explored and argued in the thesis : 1 . What are the historical background & genesis of LLP and its current legislative situation ?