会计学中sole proprietorship，partnership 和corporation含义不同、用法不同、侧重点不同
一、含义不同
sole proprietorship
独资。sole，adj 独占的；唯一的。n 脚底；鞋底。n 鳎鱼。vt 给(鞋)换底。proprietorship，
n 所有权；所有者；业主权。
partnership
n 合伙人身份；合股；合伙经营。
corporation
n 公司；法人。
二、用法不同
sole proprietorship
sole有“唯一的”意思。sole强调“单独的”，而且只考虑到单独的一个。sole proprietorship是个人拥有的企业。
The simplest form business is called an individual proprietorship
最简单的商务形式就是独资经营。
The operation period of the sole investment enterprise is years
独资企业经营年限为年。
partnership
用于合伙企业。
They decided to break up the partnership
他们决定终止合作关系。
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。
corporation
corporation的基本意思是“法人团体”,也可作“公司”解，多用于美式英语，是集合名词，可缩写为corp。在英式英语中可表示“市政当局”。
He works for a large American corporation
他为美国一家大型公司工作。
Several new members have come into this corporation
这个公司又有新人员加入。
三、侧重点不同
sole proprietorship
侧重于强调个人独资。
partnership
侧重于强调合伙企业。
corporation
侧重于强调有限公司。
帮翻译成英语：我们已经是长期的合作伙伴了，请放心，给你的价格一定是最优惠的。
Huang said his company has already found a Chinese government agency as its partner It is opening an office in Beijing for a foray into the China market
黄川称，已在中国找到政府合作伙伴，将在北京开设办事处，开始进军中国市场。
First you have to choose your partner
你先得选合作伙伴。
The NBA's official development league is the Continental Basketball Association (CBA)
nba的官方开发联盟是大陆篮球协会(cba)。
The innovative approach was devised by FIFA and the two Organizing Committees, KOWOC and JAWOC, together with FIFA's marketing partner, ISL Worldwide, and the brand agency, Interbrand
这种富有创意的构思是由国际足球联盟和韩日两国世界杯组委会以及国际足联的市场合作伙伴：islworldwide，以及品牌代理：iterbrand共同设计的。
It seems we'll be partners for ever
看来我们将永远是合作伙伴了。
But we may not get another partner soon
但是我们也许近期找不到合作伙伴了。
Here's a letter from our partner, Miss Smith
史密斯**，我们的合作伙伴来信了。
Extranets create an eletronic link between a corporation and its partners by opening up new markets, lowering costs and reducing technology churn
内扩网通过开拓新市尝降低成本和减少技术的剧烈变动而在公司和它的合作伙伴之间建立电子连接。
Don't mention it We're partners, aren't we
伯恩:不客气，我们是合作伙伴嘛，是不是？
He was yoked to an unwilling partner
他不得不与一位不情愿的伙伴合作。
帮翻译成英语：我们已经是长期的合作伙伴了，请放心，给你的价格一定是最优惠的。
As a long-term cooperation partner ,You should feel assured that the price quoted for you is sure to be the most preferential
