经商术语

烟民

Sole Proprietorship
You and your business are considered to be the same. 你个人与你的生意合为一体。

利：
Most simple type of business 最简单
Usually only one person is involved and the business can be run under the persons name 一个人经营，而且生意的名字可以就是你自己的名字
Most inexpensive type of business to start up 最便宜的生意开展方式
Business taxes are paid through personal income taxes; therefore, any loss can be deducted from income taxes. 生意税务按个人收入税务处理，一切生意损失可以抵扣个人收入。

弊：
If you can't pay your debts or your business fails, your personal and business assets (your property and belongings) can be seized. 如果你无法偿还债务或生意失败，你个人和生意资产均可被充公。
If the sole proprietor (owner) dies, the business dies also 如果东主死亡，生意也随之消失
Business income is considered to be owner's personal earnings. Business and personal taxes are calculated at the same rate. The more the business makes, the higher the personal tax you pay.
生意收入会被当作个人收入，按个人收入报税。生意赚钱越多，个人所得税越重。
Partnership
A type of business that two or more people run together, for profit. 两人以上为盈利合伙做生意的方式
利：
All partners share the business losses or liabilities and responsibilities, instead of only one person 所以合伙人共同承担风险，债务，责任
Partners pay business income taxes in relation to their share in the business 各合伙人分别按他们投资的比例缴纳收入税
Partners may have complementary skills and experiences that one person alone as sole proprietor may lack 合伙人可能有不同的经验和技能互相补充不足
Financial support is possible from each partner. 合伙人之间可以在经济上互相支持

弊：
Each partner shares liability (consequences and responsibilities) for the other partners actions - You may have to pay for your partner's mistakes. A great deal of trust is needed among partners
每个合伙人为其他合伙人共同分担责任和风险，有可能为其他人的错误付出代价。合伙人相互之间需要极大的支持和信任。
Business and personal assets can be seized 生意和个人资产仍有被充公的可能
If a partner dies, drops out of the partnership, or if a new partner joins, then the existing partnership dissolves. 如果其中一个合伙人死亡，解除合作关系，或者新合伙人加入，那么现有的合作关系将不复存在。
Corporation
This is also known as a 'limited company', or as 'incorporating'. 这也是众所周知的有限公司。
A corporation is considered as a separate and legal entity; as if it were a separate 'person'. Its owners are known as shareholders, officers, or directors. 有限公司是一个独立的法律个体，就好比是一个独立的“人”。有限公司的持有人可以是股东，总裁，行政长官等等。
利：
No person in the corporation is personally responsible, or liable for the business1 debts or actions. If the corporation goes bankrupt, only the business assets can be seized. 任何人都不需对有限公司负上个人的责任，不承担公司债务或行为。如果公司破产，只要属于公司的财产才会充公。
A company can choose to be federally or provincially incorporated, depending on the scope of the business 有限公司可以根据生意范围选择在联邦(全国)或省内注册。
If an owner leaves or dies, the corporation is not affected. 如果某个持有人离开或者死亡，公司不受影响。

弊：
There are many extra costs and legalities with corporation compared to the other types of business.
有限公司和其他生意形式比较可能产生更多额外费用和法律责任。
There is an initial cost to become incorporated usually through a lawyer
开办有限公司的费用较大，通常经过律师办理。
Company losses cannot be used for lowering income taxes 公司的损失不能用来抵扣持有人的个人收入

Business Co-Op
This is a specific type of corporation. 这是一个特殊的合作方式。