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

（单词翻译）

　　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