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
合伙企業指的是兩個或兩個以上的個人為牟利而組成的商事聯合體。
每個合伙人都被視為是其他合伙人的代理人。
每個合伙人都可以參與合伙企業的業務管理。
家庭合伙是指合伙人均為一個家庭成員的合伙。
任何合伙人均無權因參與合伙企業業務活動而獲得報酬。
合伙人按個人納稅，且以個人名義承擔侵權和合同責任。
除非屬于有限責任性質，合伙關系無須以書面締結。
在同等條件下，其他合伙人有優先購買權。
合伙企業的賬簿應保存在企業營業處或企業本部。
按慣例,firm是指合伙企業，與公司相對。
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