在美国的法律中,合伙企业是指两人或两人以上经协商同意形成的组织。该组织联合各方部分或全部的劳动、财产或技术,以从事合法的商业活动为目的,共享利润,共担损失。构成这种组织的各方称为合伙人。合伙人可以给合伙企业起一个名字,也可以使用一个或几个真实的姓名作为合伙企业的名称。达成合伙企业的协议称为合伙企业章程。其中最重要的条款就是对如何分配利润作出规定。 In U.S. law, a partnership is an organization formed by the agreement of two or more persons. The organization joins all or part of the labor, property, or technology of all parties for the purpose of engaging in legitimate business activities, sharing profits, and sharing losses. The parties that make up this organization are called partners. The partner can give the partnership a name, or use one or more real names as the name of the partnership. The agreement to enter into a partnership is called a partnership charter. One of the most important terms is the provision of how to distribute profits.