【正文】 商務(wù)英語入門術(shù)語匯編Chapter 1：TermsEnglish Definition中文翻譯sole proprietorshipAn organization that is owned, and usually managed, by one person is called a sole proprietorship.個人獨資企業(yè)partnershipA partnership is a legal relationship between persons carrying on a profitmotivated business.合伙企業(yè)general partnershipA general partnership is a business with at least one general partner who has unlimited liability for the debts of the business.普通合伙general partner主要合伙人limited partnershipA limited partnership is an arrangement where a person can contribute a business without being involved in the affairs of the partnership.有限合伙limited partner有限合伙人investor投資者creditor債權(quán)人liability債務(wù)責(zé)任corporationThe corporation is a legal entity（法人實體），allowed by legislation, which permits a group of people, as shareholders or members, to create an organization, which can then focus on pursuing set objectives. （股份制）公司forprofit pany營利性公司nonprofit pany非營利性公司limited liability有限責(zé)任（以出資額為限）unlimited liability無線責(zé)任（個人財產(chǎn)也要用于清算）double taxationThe corporation has to pay taxes on its profits. The stockholders mush also pay ine tax on the dividends they receive through ownership.雙重課稅joint ventureA joint venture is the pooling of resources and expertise by two or more businesses, typically from different areas or countries to achieve a particular goal.合資公司limited liability panies（LLC）A limited liability pany(LLC) is a type of business ownership bining several features of corporation and partnership structures.有限責(zé)任公司minute會議記錄mergerA merger is the result of the bination of two or more panies to form a new pany.兼并acquisitionAn acquisition is one pany buying the property and obligations of another pany.收購horizontal mergerA horizontal merger joins firms in the same industry and allows them to diversity or expand their products.橫向兼并vertical mergerA vertical is the joining of two firms involved in different stages of related businesses – a manufacturer merging with a supplier of ponent products, or a manufacturer merging with a distributor of its products.縱向兼并conglomerate mergerA conglomerate merger unites firms in pletely unrelated industries.混合兼并franchiseA franchise is the right to use a business name and sell products or services, usually in a specific geographical territory.特許franchising特許經(jīng)營franchiserthe person who sells a franchise特許者franchiseethe person who buys a franchise被特許者Chapter 2：TermsEnglish Definition中文翻譯bandwagon effect從眾效應(yīng)market assessment市場評估m(xù)arket niche縫隙市場market research市場調(diào)查business planBusiness plan is a detailed written document that defines the goals of your business and describes the means you will use to attain those goals, the advantages the business will have in relation to petition, and the resources and qualifications of the owners.企業(yè)計劃書，企劃書lease agreementA lease agreement is a contract between you and the owner of the property.租賃協(xié)議general business licenseA general business license is assessed annually for the privilege of operating a business in the jurisdiction.普通經(jīng)營許可證special licenseA special license is one that is issued to a business that will provide products or services that require regulation.特殊經(jīng)營許可證cash float現(xiàn)金流overdraft透支bank statement銀行結(jié)單Chapter 3：TermsEnglish Definition中文翻譯fringe benefits附加福利corporate ethicscorporate ethics are the evaluation of corporate activities and behavior as right or wrong.企業(yè)道德ethical dilemma道德困境corporate social responsibility（CSR）Corporate social responsibility is the awareness that business activities have an impact on society, and the consideration of that impact by firms in decision making.企業(yè)社會責(zé)任corporate cultureCorporate culture is described as the personality of an organization,