General partner 普通合伙人；无限（责任）合伙人

指在普通合伙〔general partnership〕中的合伙人；也指在有限合伙〔limited partnership〕中完全参与合伙组织的经营管理，分享利益，分担亏损，并以个人财产对合伙组织的全部债务承担责任的合伙人，故与有限合伙人〔limited partner〕相对，后者仅以其出资为限对合伙债务承担责任。

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.] 具体例句如下，可供参考：

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.

普通合伙人可以对合伙企业的债务承担个人责任。例如，病人可能会因医疗事故起诉医生。在某些情况下，法院允许顾客起诉医疗实践中的所有普通合伙人。

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.

如果法院做出有利于顾客的判决，所有普通合伙人都将承担经济责任。事实上，在企业中投资最多的普通合伙人比被指控渎职导致诉讼的普通合伙人承担更大比例的罚款。

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.

普通合伙人是指与至少一个其他人一起组建企业的个人。普通合伙人对企业的行为负责，可以依法约束企业，并对企业的所有债务和义务承担个人责任。

有限合伙人 limited partner

与普通合伙人〔general partner〕相对，指根据合伙协议加入有限合伙组织的有限合伙人，其对第三人——合伙之债权人——的责任仅限于其在合伙中的投资额。

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.

尽管州法律各不相同，但有限合伙人通常不拥有普通合伙人对公司业务的全部投票权。因此，国税局认为有限合伙人的业务收入属被动收入。一年中参与合伙超过500小时的有限合伙人可视为普通合伙人。

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.

一些州允许有限合伙人对影响基本结构或合伙企业继续存在的问题进行表决。这些问题包括撤换普通合伙人、终止合伙关系、修改合伙协议或出售公司的大部分或全部资产。

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.

有限合伙人购买合伙企业的股份作为投资，但不参与其日常业务。有限合伙人不能代表合伙企业承担义务、参与日常运营或管理运营。

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