Limited partnerships (LPs) are a flexible form of business structure that provides owners of the business both limited liability and tax advantages. With a limited partnership, there are at least one general partner who is personally liable for the obligations of the business, and limited partners who nominally manage the business, but have limited involvement and do not have personal liability. This can help limit the exposure of individual partners in a business venture, ensuring that the losses experience by one partner is contained to the extent of their invested capital.
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有限合伙制（LPs）是一种灵活的业务结构，为业务所有者提供有限责任和税收优惠。 在有限合伙制中，至少有一个普通合伙人对企业的义务负有个人责任，而受到限制的合伙人名义上管理企业，但参与度较低且没有个人责任。 这可以帮助限制业务合伙人的个人风险，确保一个合伙人遭受的损失仅限于其投资资本的额度。