英语博客：ESL Podcast 712 – Types of Business Entities

　　Ron: I’m only your tax accountant, but let me give you a piece of advice. If you’re planning to start a business, you’ll want to carefully consider what type of business entity¹ you want to do business under.
Marcela: Is that important? My parents ran a mom-and-pop store for 40 years and they never had to think about stuff like that.
Ron: I don’t know about your parents’ business, but opening a store these days means having to think about the tax implications and liability issues.
Marcela: Liability issues?
Ron: Yes. What if somebody sues you? Without proper safeguards, a lawsuit² could bankrupt you and your business.
Marcela: I’d never thought of that.
Ron: You’ll probably want to consider forming a corporation or an LLC. You’ll be a sole proprietor³, right? You’re not going into business with someone else, are you?
Marcela: I’ll have two partners actually.
Ron: In that case, you’ll also want to think about things like the transferring of interests and the duration of the entity.
Marcela: Wow, starting a business is a lot more complicated than I thought.
Ron: My advice? Get a lawyer, and the sooner the better!
Script by Dr. Lucy Tse

1 entity   

n.实体，独立存在体，实际存在物

参考例句：

• 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。
• As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体，公司必须纳税。

2 lawsuit   

n.诉讼，控诉

参考例句：

• They threatened him with a lawsuit.他们以诉讼威逼他。
• He was perpetually involving himself in this long lawsuit.他使自己无休止地卷入这场长时间的诉讼。

3 proprietor   

n.所有人；业主；经营者

参考例句：

• The proprietor was an old acquaintance of his.业主是他的一位旧相识。
• The proprietor of the corner grocery was a strange thing in my life.拐角杂货店店主是我生活中的一个怪物。