The first part: the history of the limited partnership.

第一部分有限合伙制度的历史。

The most important DPP is called a limited partnership or LP.

最重要的一类DPP叫做有限合伙制，简称为lp。

So typically, real estate is held in a limited partnership.

通常，人们会以，有限合伙制形式持有房地产。

There must be at least one general partner in a limited partnership.

有限合伙中至少必须有一位一般合伙人。

Limited partnership form is a basic form of risk investment in U. S. a.

有限合伙制是美国风险投资公司的基本组织形式。

The civil liability of Limited partnership can be different from the partners.

有限合伙的民事责任与合伙人的民事责任是有区别的。

The modern limited partnership typically has a corporation as its sole general partner.

典型的现代有限合伙企业以公司作为其唯一的普通合伙人。

Limited partnership is the main organization form of venture investment fund in the USA.

有限合伙是美国创业投资基金的主要组织形式。

The venture capital fund was structured as a Bermuda limited partnership for tax reasons.

出于税收方面的考虑，该风险资本基金在百幕大以有限合伙的机制建立。

Unlike a limited partnership, members can and frequently do participate in the management.

与有限合伙企业不同，其成员可以且通常参与公司管理。

So, it is of great practical significance to protect the creditors of Limited Partnership.

因此，对我国有限合伙债权人之保护问题进行研究具有重要的现实意义。

A limited partnership is one kind of DPP and it has — it's not a corporation, so it's a partnership.

有限合伙制是DPP的一种，它不是公司制，而是合伙制。

The company is transformed into a limited partnership named "PUMA-Sportschuhfabriken Rudolf Dassler KG".

公司转型成为PUMA运动鞋制造有限公司。

The creation and operation of limited partnerships are governed by the various state limited partnership ACTS.

有限合伙企业的成立和经营适用各州的有限合伙企业法。

This concept normally applies to Stockholders in a corporation and to the limited partners in a limited partnership.

这个概念适用于公司的股东及有限责任合伙企业中的有限合伙人。

Disadvantages. A limited partnership is subject to formal statutory requirements not placed on general partnerships.

缺点：与普通合伙企业相比，有限合伙企业需符合正式的法定要求。

Separately, NRG agreed to buy a natural gas-fueled plant in east Texas from Kelson Limited Partnership for $525 million

此外，NRG能源电力公司同意以5.25亿美元收购Kelson Limited Partnership在德克萨斯州东部的天然气火电厂。

A limited partnership that is open only to direct descendants of Hermes' founders protects the company from an unwanted takeover.

爱马仕创始人的直系后代只接受有限的合作，以保护公司不被收购。

In a lot of countries with developed economy of our times, limited partnership is a kind of important enterprise organizational form.

在当今世界许多经济发达的国家，有限合伙都是一种重要的企业组织形式。

For income tax purposes, the general partners of a limited partnership are treated identically to the partners of a general partnership.

就所得税的缴纳而言，有限合伙企业的普通合伙人与普通合伙企业的合伙人一样。

Limited partnership is one of the special forms of partnership, it has unique superiority which other forms of enterprise cannot substitute.

有限合伙是合伙的特殊形式之一，具有其他企业形式所不能取代的独特优势。

Limited partnership, company and trust fund, each having their own advantages and disadvantages, are the typical types of venture capital pools.

风险投资机构典型的组织形式包括有限合伙、公司和契约式基金三种，它们各有其优缺点。

It mainly adds limited partnership, special general partnership and it is clearly stipulated that legal person could be as a general partner, etc.

主要是新增了有限合伙制度、特殊普通合伙制度、明确法人可以参与合伙等。

The limited liability partnership have similarities with the limited partnership in some place, but this does not means they are identical systems .

有限责任合伙与有限合伙有一些相似之处，但两者并非同一制度。

However, some problems still exist in the Chinese governments tax regulations related to limited partnership venture capital fund, due to the lag of legislation.

但由于目前我国与有限合伙制企业有关的税收立法滞后，导致有限合伙制创业投资基金的所得税税收及其征管存在一些问题。

The aim of this article is, by introduction to limited partnership system, to provide some references for selection of Chinese risk-investment channels in future.

本文旨在通过对有限合伙制度的介绍，为中国未来风险投资的渠道选择提供一些参考因素。

There is something, however, called a limited partnership that has two kinds of partners: a general partner and a limited partner -or usually, many limited partners.

然而，也有一种有限合伙制，其中包括两类合伙人， 普通合伙人和有限合伙人，或者，通常会有多个有限合伙人。

We adopted the legislation of the United States. For our China's civil liability for the limited partnership and partner, there are some shortcomings to be improved.

对于我国有限合伙的合伙人民事责任制度的规定，尚存在着一些缺陷，还有待进一步完善。