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。

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A specialized general partnership is a general partnership whose partners bear liability according to the provisions in Article 57 of this Law.

特殊的普通合伙企业是指合伙人依照本法第五十七条的规定承担责任的普通合伙企业。

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"As befits a general partnership, this lack of individual offices promotes sharing of ideas and ensures there can be no secrets," says Digger Donahue.

迪戈尔·唐纳修说：“没有单人的办公室，这适宜于一个普通合伙关系，因为其促进了想法的分享并确保了彼此间没有秘密。”

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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

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Also like a sole proprietorship, a general partnership doesn't protect against personal liability and in addition, partners are held responsible for the actions of the other partners.

WSJ: Small Business: Forming a Partnership

At some point these trusts founded an organization called International Clearing Associates (ICA), a general partnership that takes cash from the trusts and lends it to other trusts and their companies.

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Many partners, especially those starting retail or service businesses, will choose to establish a general partnership, although they might also consider forming an LLC or corporation to protect liability, receive different tax treatment or other reasons.

WSJ: Small Business: Forming a Partnership