General Partner與Limited Partner之區別及其相關內容
General partner 普通合夥人；無限（責任）合夥人
指在普通合夥〔general partnership〕中的合夥人；也指在有限合夥〔limited partnership〕中完全參與合夥組織的經營管理，分享利益，分擔虧損，並以個人財產對合夥組織的全部債務承擔責任的合夥人，故與有限合夥人〔limited partner〕相對，後者僅以其出資為限對合夥債務承擔責任。
A general partner is one of two or more investors who jointly own a business and assume a day-to-day role in managing it。 A general partner has the authority to act on behalf of the business without the knowledge or permission of the other partners。 Unlike a limited or silent partner， the general partner may have unlimited liability for the debts of the business。 ［Important： The general partner shares the expenses and responsibilities of operating the business and shares in the profits if it is successful。］ 具體例句如下，可供參考：
例句1
A general partner may be held personally responsible for the liabilities of the partnership。 For example， a patient might sue a doctor for medical malpractice。 In some cases， courts have allowed the client to proceed against all of the general partners in the medical practice。
普通合夥人可以對合夥企業的債務承擔個人責任。例如，病人可能會因醫療事故起訴醫生。在某些情況下，法院允許顧客起訴醫療實踐中的所有普通合夥人。
例句2
If the court enters a judgment in favor of the client， all the general partners would be financially responsible。 In fact， the general partner with the most money invested in the business could bear a larger proportion of the penalty than the general partner whose alleged malpractice caused the suit。
如果法院做出有利於顧客的判決，所有普通合夥人都將承擔經濟責任。事實上，在企業中投資最多的普通合夥人比被指控瀆職導致訴訟的普通合夥人承擔更大比例的罰款。
例句3
General partner is a person who joins with at least one other person to form a business。 A general partner has responsibility for the actions of the business， can legally bind the business and is personally liable for all the business’s debts and obligations。
普通合夥人是指與至少一個其他人一起組建企業的個人。普通合夥人對企業的行為負責，可以依法約束企業，並對企業的所有債務和義務承擔個人責任。
有限合夥人 limited partner
與普通合夥人〔general partner〕相對，指根據合夥協議加入有限合夥組織的有限合夥人，其對第三人——合夥之債權人——的責任僅限於其在合夥中的投資額。
A limited partner is a part-owner of a company whose liability for the firm’s debts cannot exceed the amount that an individual invested in the company。 Limited partners are often called silent partners。 A limited partner invests money in exchange for shares in the partnership but has restricted voting power on company business and no day-to-day involvement in the business。
例句1
Although state laws vary， a limited partner doesn’t generally have the full voting power on the company business of a general partner。 The IRS thus considers the limited partner’s income from the business to be passive income。 A limited partner who participates in a partnership for more than 500 hours in a year may be viewed as a general partner。
儘管州法律各不相同，但有限合夥人通常不擁有普通合夥人對公司業務的全部投票權。因此，國稅局認為有限合夥人的業務收入屬被動收入。一年中參與合夥超過500小時的有限合夥人可視為普通合夥人。
例句2
Some states allow limited partners to vote on issues affecting the basic structure or the continued existence of the partnership。 Those issues include removing general partners， terminating the partnership， amending the partnership agreement， or selling most or all of the company’s assets。
一些州允許有限合夥人對影響基本結構或合夥企業繼續存在的問題進行表決。這些問題包括撤換普通合夥人、終止合夥關係、修改合夥協議或出售公司的大部分或全部資產。
例句3
A limited partner has purchased shares in the partnership as an investment but is not involved in its day-to-day business。 Limited partners cannot incur obligations on behalf of the partnership， participate in daily operations， or manage the operation。
有限合夥人購買合夥企業的股份作為投資，但不參與其日常業務。有限合夥人不能代表合夥企業承擔義務、參與日常運營或管理運營。
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