Cooperation Quomodo: Joint venture and single proprietorship.

合作方式：合资、独资。

VII. Cooperation Mode and Content: Joint venture, cooperation, or single proprietorship.

合作方式和内容：合资、合作或独资。

Cooperation Quomodo: Single proprietorship, Joint venture or cooperation. The Single proprietorship is first.

合作方式：独资、合资、合作均可，以独资优先。

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。

The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.

会计主体概念适用于独资、合伙和公司中的任何一种组织形式。

They are in general three major types of organizations for companies doing business. Single proprietorship, Partnership, Corporations.

一般地，营业公司有三种组织形式：独资企业，合伙企业，公司。