sole proprietorship. 1. A business in which one person owns all the assets, owes all the liabilities, and operates in his or her personal capacity. [Cases: Corporations 1. C.J.S. Corporations §§ 2, 4.] 2. Ownership of such a business. — Also termed individual proprietorship.
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sole proprietorship 独资企业 由一个人拥有企业全部资产并独自承担企业的全部债务的一种企业组织形式。与合伙、托拉斯或公司相对。
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individual proprietorship 个人独资企业；个人独资企业主 (=sole proprietorship)
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proprietas (pr[schwa]-prI-[schwa]-tas). [Latin] Hist. Ownership. proprietas nuda (pr[schwa]-prI-[schwa]-tas n[y]oo-d[schwa]). Naked ownership; the mere title to property, without the usufruct. proprietas plena (pr[schwa]-prI-[schwa]-tas plee-n[schwa]). Full ownership, including both the title and the usufruct. PROPRIETATE PROBANDA proprietate probanda (pr[schwa]-prI-[schwa]-tay-tee pr[schwa]-ban-d[ schwa]). See DE PROPRIETATE PROBANDA. PROPRIETOR proprietor, n. An owner, esp. one who runs a business. See
Money that represents the initial investment in a sole proprietorship.
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company n. 公司；企业 指数人为了共同目标特别是为营利而设立的一种联合组织，有独特的组织形式、经营管理方式和责任承担方式。其重要特征是具有法人地位，不因公司成员的变化而影响其存在。英国《公司法》〔Companies Act〕规定了三种基本的公司种类：１股份有限公司〔company limited by shares〕，股东对公司承担提供资产的责任，但以其根据公司章程认购的股份中可能尚未缴清的股金为限，如果其已全部付足股金，则对公司债务不承担责任。这种公司以营利为目的，是最普通的公司形式。２保证有限公司〔company limited by guarantee〕，股东的责任以其已在公司章程中作出的保证在公司清算时向公司承担提供资产的数额为限。该公司通常并不需要营业资本，因为其创立并非出于营利目的，而是为了社会或慈善、宗教、艺术等目的。３无限公司〔unlimited company〕，股东对公司债务承担无限责任，该种公司形式并不常见。在美国泛指任何企业，不论它是独资企业〔sole proprietorship〕，还是合伙企业〔partnership〕或公司〔corporation〕。在普通法中，corporation指一切具有法人资格的团体。而company既可表示合伙企业又可指非法人的人合团体。股份公司〔incorporated company〕即corporation的含义则是company现代的惯常用法。 (→corporation)