2020年会计考研英语高频词缀词汇:proprietor是什么意思及发音

英音 [prə'praiətə] ; 美音 [prə'praiətə] ;
名词 
所有者，经营者
词形变化
形容词 proprietorial
副词 proprietorially
名称 proprietorship
英语解释
(law) someone who owns (is legal possessor of) a business
例句
The amount of owner's equity on the balance sheet is sometimes referred to as the net worth, net assets, or capital of the proprietorship.
有时，平衡表上所有者权益的数量指的是净值，净资产，独资资本。
"Unlike the proprietorship and partnership, the corporation is created by law and is separate from its owners."
与独资和合伙不同，公司是依法创建，并与所有者分离。
The Dividends account is a "temporary" owners' equity account, similar to the owner's drawing account in a sole proprietorship.
股利账户是一个"过渡性"的业主权益账户,它与独资企业的提用账户相类似。
"Compared with the sole proprietorship, what advantages has the partnership got?"
比较独资，合作有什么长处呢?
"You mean the proprietorship, partnership and corporation are different ways in operating assets."
你的意思是独资、合伙和公司是操作资产的不同方式。
In most respects, partnership accounting is similar to that in a sole proprietorship--except there are more owners.
除合伙企业拥有多个业主之外,在许多方面,合伙企业会计与独资企业相似。
On this public domain the government,as proprietor,can lease grazing,lands.
作为这块国有土地的所有者，政府可在该土地上出租牧地。
"The term proprietorship, by definition, refers to a person who has the exclusive right of ownership of properties or assets in question."
从定义上来说，独资一词指的是对所有财产和资产有单独所有权的人。
Aside from corporation, the most common types are proprietorship and partnership.
除了公司之外，最普通的是独资和合伙两种形式。
"The corporation is much different from the proprietorship or partnership, isn't it?"
公司与独资和．合伙都大不相同，是不是?