学术英语(社科)听力原文与翻译.pdf

.专业.专注.
1.Unit1
Businessesarestructuredindifferentwaystomeetdifferent
needs.
Thesimplestformofbusinessiscalledanindividualorsole
proprietorship.Theproprietor(经营者)ownsallofthepropertyof
thebusinessandisresponsibleforeverything.
Forlegalpurposes,withthiskindofbusiness,theownerandthe
companyarethesame.Thismeansthattheproprietorgetsto
keepalloftheprofitsofthebusiness,butalsomustpayany
debts.
Anotherkindofbusinessisthepartnership.Twoormore
peoplegointobusinesstogether.Anagreementisusually
neededtodecidehowmuchofthepartnershipeachperson
controls.
Onekindofpartnershipiscalledalimitedliabilitypartnership.
Thesehavefullpartnersandlimitedpartners.Limitedpartners
maynotshareasmuchintheprofits,buttheyalsohaveless
responsibilitiesforthebusiness.
Doctors,lawyersandaccountantsoftenformpartnershipsto
sharetheirrisksandprofits.Ahusbandandwifecanforma
businesspartnershiptogether.

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Partnershipsexistonlyforaslongastheownersremainalive.
Thesameistrueofindividualproprietorships.
Butcorporationsaredesignedtohaveanunlimitedlifetime.A
corporationisthemostcomplexkindofbusinessorganization.
Corporationscansellstockasawaytoraisemoney.Stock
representssharesofownershipinacompany.Investorswhobuy
stockcantradetheirsharesorkeepthemaslongasthe
companyisinbusiness.
Acompanymightusesomeofitsearningstopaydividends(红
利)asarewardtoshareholders.Orthecompanymightreinvest
themoneyintothebusiness.
Ifshareslosevalue,investorscanloseallofthemoneytheypaid
fortheirstock.Butshareholdersarenotresponsibleforthedebts
ofthecorporation.
Acorporationisrecognizedasanentity(实体)——itsownlegal
being,separatefromitsowners.
Aboardofdirectorscontrolcorporatepolicies.Thedirectors
appointtopcompanyofficers.Thedirectorsmightormightnot
holdsharesinthecorporation.
Ifshareslosevalue,investorscanloseallofthemoneytheypaid
fortheirstock.

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.专业.专注.
Butnotallcorporationsaretraditionalbusinessesthatsellstock.
Somenonprofitgroupsarealsoorganizedascorporations.
2.Unit2
InthepastthreeweekIhaveintroducedyoutothe