On the rights and obligations of investors of partnership and joint venture enterprises;

合伙主體與聯(lián)營主體的權利義務評析

View of the Third Civil Subject of Partnership --Both View of the Perfection of the Partnership Legislation System;

合伙第三民事主體論——兼論我國合伙立法體系的完善

Reflections on the Independent Subject Position of Civil Commerce of Partnership;

關于合伙的獨立民商主體地位的思考

Whether Partnership Can Be the Civil Legal Subject:A Prerequisite Illustration;

合伙能否成為民事法律主體:一個前提性的說明

The Legal Status As the Subject and the Default Rules of Business Partnership;

商合伙的主體法律地位與責任承擔規(guī)則

Some reflections and suggestions on individual enterprises and partnerships as taxpayers;

個人獨資企業(yè)、合伙企業(yè)納稅義務主體的思考

Dissussing about State-Private Enterprises Accounting-mainbody and its Continual Management;

合伙企業(yè)會計主體及其持續(xù)經(jīng)營問題探討

From Contract-community to Organization-community--Partnership:a New Independent Civil Body;

從契約共同體到組織共同體——合伙:一個嶄新的獨立民事主體

Business partnership is one of the three essential business subjects.

商合伙乃介于商法人與商個人之中重要的基本商主體之一。

The individual owner or owners must also assume most of the risks connected with the enterprise.

個體業(yè)主或合伙人必須承擔與企業(yè)有關的大部分風險。

The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.

會計主體概念適用于獨資、合伙和公司中的任何一種組織形式。

Article44 For the admission of a new partner to the partnership, the consent of all the partners shall be required, and a written partnership admission agreement shall be concluded.

第四十四條新合伙人入伙時，應當經(jīng)全體合伙人同意，并依法訂立書面入伙協(xié)議。

The senior partner 's office be on the third floor .

主要合伙人的辦公室在四樓。

A partner is considered an owner of the business, not all employees.

合伙人是企業(yè)的業(yè)主,不是雇員。

Single proprietorships and partnerships prepare the statement of owner's equity.

獨資和合伙企業(yè)需要編制業(yè)主權益表。

On Business Partnership System;

社會主義市場經(jīng)濟下的商事合伙制度

In a general partnership, each partner has responsibilities similar to those of a sole proprietor.

在普通合伙企業(yè)中,每個合伙人的責任與獨資業(yè)主相似。

For accounting purposes, we view a partnership as an entity separate from the other activities of its owners.

從會計意義出發(fā),合伙企業(yè)是與其業(yè)主的其他業(yè)務相分離的企業(yè)實體。