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

合伙企業(yè)指的是兩個(gè)或兩個(gè)以上的個(gè)人為牟利而組成的商事聯(lián)合體。

每個(gè)合伙人都被視為是其他合伙人的代理人。

每個(gè)合伙人都可以參與合伙企業(yè)的業(yè)務(wù)管理。

家庭合伙是指合伙人均為一個(gè)家庭成員的合伙。

任何合伙人均無(wú)權(quán)因參與合伙企業(yè)業(yè)務(wù)活動(dòng)而獲得報(bào)酬。

合伙人按個(gè)人納稅，且以個(gè)人名義承擔(dān)侵權(quán)和合同責(zé)任。

除非屬于有限責(zé)任性質(zhì)，合伙關(guān)系無(wú)須以書(shū)面締結(jié)。

在同等條件下，其他合伙人有優(yōu)先購(gòu)買(mǎi)權(quán)。

合伙企業(yè)的賬簿應(yīng)保存在企業(yè)營(yíng)業(yè)處或企業(yè)本部。

按慣例,firm是指合伙企業(yè)，與公司相對(duì)。