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Ron: I’m only your tax accountant, but let me give you a piece of advice. If you’re planning to start a business, you’ll want to carefully consider what type of business entity you want to do business under.
罗恩：虽然我只是你的税务会计，不过你还是听我一个建议吧。如果你打算创业，你需要仔细考虑你想在什么样的商业实体下开展业务。
Marcela: Is that important? My parents ran a mom-and-pop store for 40 years and they never had to think about stuff like that.
马赛拉：这个很重要吗？我的父母经营一家夫妻店40年了，他们从来没有考虑过这样的事情。
Ron: I don’t know about your parents’ business, but opening a store these days means having to think about the tax implications and liability issues.
罗恩：我不了解你父母的生意，但是如今开一家店意味着要考虑税收和责任问题。
Marcela: Liability issues?
马赛拉：责任问题？
Ron: Yes. What if somebody sues you? Without proper safeguards, a lawsuit could bankrupt you and your business.
罗恩：没错。如果有人起诉你呢？没有适当的保障措施，诉讼可能会使你和你的企业破产。
Marcela: I’d never thought of that.
马赛拉：我从来没想过这个问题。
Ron: You’ll probably want to consider forming a corporation or an LLC. You’ll be a sole proprietor, right? You’re not going into business with someone else, are you?
罗恩：你可能只是考虑成立一家企业或有限责任公司。你会成为一名独资经营者，对吧？你不会和别人做生意吧?
Marcela: I’ll have two partners actually.
马赛拉：其实我有两位合伙人了。
Ron: In that case, you’ll also want to think about things like the transferring of interests and the duration of the entity.
罗恩：如果是这样，那你还需要考虑利益的转移和实体的存续时间。
Marcela: Wow, starting a business is a lot more complicated than I thought.
马赛拉：哇哦，创业远比我想象的要复杂。
Ron: My advice? Get a lawyer, and the sooner the better!
罗恩：这点建议就复杂了？建议你找一位律师，越快越好!
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