(单词翻译:单击)
听力文本
This is the VOA Learning English Economics Report.
Businesses are structured in different ways to meet different needs.
The simplest form of business is called an individual or sole proprietorship. The proprietor owns all of the property of the business and is responsible for everything.
For legal purposes, with this kind of business, the owner and the company are the same. This means the proprietor gets to keep all of the profits of the business, but must also pay any debts.
Another kind of business is the partnership. Two or more people go into business together. An agreement is usually needed to decide how much of the partnership each person controls.
One kind of partnership is called a limited liability partnership. These have full partners and limited partners. Limited partners may not share as much in the profits, but they also have less responsibility for the business.
Doctors, lawyers and accountants often form partnerships to share their risks and profits. A husband and wife can form a business partnership together.
Partnerships exist only for as long as the owners remain alive. The same is true of individual proprietorships.
But corporations are designed to have an unlimited lifetime. A corporation is the most complex kind of business organization.
Corporations can sell stock as a way to raise money. Stock represents shares of ownership in a company. Investors who buy stock can trade their shares or keep them as long as the company is in business.
A company might use some of its earnings to pay dividends as a reward to shareholders. Or the company might reinvest the money back into the business.
If shares lose value, investors can lose all of the money they paid for their stock. But shareholders are not responsible for the debts of the corporation.
A corporation is recognized as an entity -- its own legal being, separate from its owners.
A board of directors controls corporate policies. The directors appoint top company officers. The directors might or might not hold shares in the corporation.
Corporations can have a few major shareholders. Or ownership can be spread among the general public.
But not all corporations are traditional businesses that sell stock. Some nonprofit groups are also organized as corporations.
And that's the VOA Learning English Economics Report, written by Mario Ritter. You can learn more about business and economics on our website. We're also on Facebook, Twitter and YouTube at VOA Learning English. I'm Christopher Cruise.
VOA英文文本来自51VOA，译文属可可原创，仅供学习交流使用，未经许可请勿转载。
参考译文
这里是美国之音慢速学英语经济报道。
企业为了满足不同的需求，按照不同的方式组织起来。
企业最简单的形式是个人企业或独资企业。经营者拥有企业的所有财产，并为企业的一切行为负责。
在法律目的方面，个人企业的业主和公司是一致的。也就是说，经营者可以拥有这个企业的所有赢利，也必须偿还该企业的所有债务。
另外一种企业是合伙企业。两个或两个以上的人共同组建公司。通常需要签订合伙协议，规定每个合伙人应该控制的部分。
其中一种合伙制企业叫做有限责任合伙企业，包含全面的合伙人和有限的合伙人。有限合伙人不能分享那么多收益，但是也无需承担那么多责任。
医生，律师和会计通常组成合伙企业来分享风险和收益。丈夫和妻子可以一起组建合伙企业。
只有经营者在世的情况下，合伙企业才合法存在。个人企业也是如此。
但是公司是有无限的生命期限的。公司是最复杂的企业组织。
公司可以通过出售股票来筹集资金。股票代表对该公司的所有权。购买股票的投资者可以对股票进行交易，或者一直持有股票，只要该公司仍然正常运营。
公司可能使用其中一些赢利来支付该红利，作为对股东的奖励。或者，公司还可以将这些资金再次投资到生意中。
如果股价下跌，投资者可能会损失购买股票所花的所有钱。但是股东通常不为公司的债务负责。
公司是按照一个实体组织起来的——是一个合法的存在，与经营者是分离开的。
董事会控制公司的政策。董事们委任公司最高官员。董事或许持有，也可能不持有公司的股票。
公司可以拥有几个主要的股东。所有权也可以遍布至普通大众。
但是并不是所有的公司都是出售股票的传统企业。一些非营利组织也以公司的形式组织起来。
以上就是今天的美国之音慢速学英语经济报道，由Mario Ritter编辑。您还可以登录我们的网站了解更多企业和经济知识。或者登录Facebook,
Twitter和YouTube查看我们的页面。我是Christopher Cruise。
词汇学习
1.structure vt.组织; 安排; 构造; 制定
It's often difficult to structure one's career.
安排自己的职业通常很困难。
She hoped that more activities like this could be structured.
她希望能组织更多这类活动。
2.sole a.唯一的,仅有的,单独的,独身的
He was the sole heir of the large estate.
他是这一大笔遗产的唯一继承人。
3.proprietor n.所有人,业主
He is now sole proprietor of the business.
他现在一个人拥有这家公司。
4.partnership n.合伙关系,伙伴关系
Martin has taken him into general partnership in his company.
马丁已让他成为公司的普通合伙人。
5.liability n.责任,债务,倾向，束缚
He have on excess of assets over liability.
他的资产大于其他负债。
6.dividend n.红利, 股息
What dividend did you receive?
你得到多少红利?
7.entity n.实体, 独立存在体, 实际存在物.统一性
The country is no longer one political entity.
这个国家不再是一个统一的政治实体了。
内容解析
1.For legal purposes, with this kind of business, the owner and the company are the same. This means the proprietor gets to keep all of the profits of the business, but must also pay any debts.
keep用作及物动词
（1）保留、保存、保持、留下
e.g. We'd better keep a seat for him.
我们最好给他留个座位。
He kept all the money in the bank.
他把所有的钱都存入了银行。
（2）履行（诺言）遵守
e.g. One should keep one's promise.
一个人应当遵守自己的诺言。
Everybody must keep the law.
人人都必须守法。
（3）赡养，养活，饲养
e.g. He has a large family to keep.
他有一大家人要养活。
The old man kept many animals like dogs, pigs and cats.
这位老人养了许多动物，像狗、猪、还有猫等。
（4）经营，管理
e.g. He kept a hotel in this city.
在这座城市里，他开了一家旅店。
She is good at keeping house.
她擅长管理家务。
2.Limited partners may not share as much in the profits, but they also have less responsibility for the business.
在情态动词中can 、should 、may 、might 、must都可以用于表示"猜测"。实际上， "猜测"与"可能性"在逻辑上是有必然联系的。如果认为没有某种可能性，人们就不会作出某些猜测。因此，这里讨论的五个情态动词之间的区别与他们各自在表示"可能性"方面的差异是相关的。-- 在五个情态动词中must的语气最为强烈，它是以事实为依据而进行的逻辑上的推理，因此它所指的动作发生的可能性最大。--can 和should表示以事实、理由为依据而进行猜测，它们所指的动作有发生的可能性，但语气没有must那么肯定。其中should的主观性较强，往往表示说话人猜想"应该会怎么样"的意思。
--may 和might这两个词在这方面的语气较弱、没有那么肯定，表示说话人根据自己的主观意断而进行的猜测，一般地说没有足够的客观依据。
其中，might的语气更弱一些。例如：
As a football fan, he must have watched the football match on TV last night --Brazil vs. France .
（说话人料定自己的推测不会有错：哪有足球迷不看巴西队与法国队比赛的道理。）作为一个足球迷，他昨晚肯定看了那场巴西对法国的比赛。
He can't be out I just saw him a moment ago .
（他不可能出去，因为我刚刚还见过他。）他不可能出去，因为我刚才一会儿还见过他。
It's 2:30 .I think she should be in her office .
（现在两点半是上班时间，她应该在办公室。）现在两点半钟。她应该在她的办公室。
Brown may come back in ten minutes or so .
（布朗或许一会儿回来，也许不回。）布朗或许十分钟左右就会回来的。
I thought although she was clever she might have difficultylearning a foreign language .
（尽管她很聪明，但也许在学习语言方面会有困难。）我认为，尽管她很聪明但也许在学习语言方面还是会有困难的
3.Investors who buy stock can trade their shares or keep them as long as the company is in business.
as long as只要, 如果
例句：I'll stay in Mexico as long as my money holds on.
只要我的钱还能维持一天, 我就在墨西哥待一天。
