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1·Most of the partners owed the firm money because their partnership income was less than the moderate ‘draws’ that their families needed to get along.

大多数公司合作伙伴欠公司钱款，因为他们的伙伴关系收入不足以应付他们家庭生活所需要的适度'提取'。

2·However, unlike general partners, the limited partners are subject to certain limitations on their ability to utilize partnership losses to offset other income.

然而，与普通合伙人不同的是，有限合伙人利用合伙企业的损失抵消其他收入的能力受到一定限制。

3·The income of a partnership or a single proprietorship is taxable only as personal income to the owners of the business.

合伙企业和独资企业的收入只作为企业主和合伙人的个人收入交纳所得税。

4·A partnership may specially allocate items of income, loss, deduction or credit to different partners, subject to certain restrictions.

在遵守特定限制的前提下，合伙企业可以将收入、损失、扣减或信用等项目专门分配给不同合伙人。

5·Allocate partnership net income among the partners.

在合伙人之间分配合伙企业的净利润。

6·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。

7·Article 19 in the duration of the partnership, the capital contribution made by the partners and the income received in the name of the partnership shall all be property of the partnership.

第十九条合伙企业存续期间，合伙人的出资和所有以合伙企业名义取得的收益均为合伙企业的财产。

8·Tomorrow morning I'll announce a partnership that gives African farmers access to the premium coffee market, with the goal of doubling their income from coffee crops.

明天我会在此宣布一个合作计划，这个计划将帮助非洲农民进入上等咖啡市场。计划的目的是要让这些农民种植咖啡的收入能够增加一倍。