On the rights and obligations of investors of partnership and joint venture enterprises;
合伙主体与联营主体的权利义务评析
View of the Third Civil Subject of Partnership --Both View of the Perfection of the Partnership Legislation System;
合伙第三民事主体论——兼论我国合伙立法体系的完善
Reflections on the Independent Subject Position of Civil Commerce of Partnership;
关于合伙的独立民商主体地位的思考
Whether Partnership Can Be the Civil Legal Subject:A Prerequisite Illustration;
合伙能否成为民事法律主体:一个前提性的说明
The Legal Status As the Subject and the Default Rules of Business Partnership;
商合伙的主体法律地位与责任承担规则
Some reflections and suggestions on individual enterprises and partnerships as taxpayers;
个人独资企业、合伙企业纳税义务主体的思考
Dissussing about State-Private Enterprises Accounting-mainbody and its Continual Management;
合伙企业会计主体及其持续经营问题探讨
From Contract-community to Organization-community--Partnership:a New Independent Civil Body;
从契约共同体到组织共同体——合伙:一个崭新的独立民事主体
Business partnership is one of the three essential business subjects.
商合伙乃介于商法人与商个人之中重要的基本商主体之一。
The individual owner or owners must also assume most of the risks connected with the enterprise.
个体业主或合伙人必须承担与企业有关的大部分风险。
The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.
会计主体概念适用于独资、合伙和公司中的任何一种组织形式。
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.
第四十四条新合伙人入伙时，应当经全体合伙人同意，并依法订立书面入伙协议。
The senior partner 's office be on the third floor .
主要合伙人的办公室在四楼。
A partner is considered an owner of the business, not all employees.
合伙人是企业的业主,不是雇员。
Single proprietorships and partnerships prepare the statement of owner's equity.
独资和合伙企业需要编制业主权益表。
On Business Partnership System;
社会主义市场经济下的商事合伙制度
In a general partnership, each partner has responsibilities similar to those of a sole proprietor.
在普通合伙企业中,每个合伙人的责任与独资业主相似。
For accounting purposes, we view a partnership as an entity separate from the other activities of its owners.
从会计意义出发,合伙企业是与其业主的其他业务相分离的企业实体。