翻译来自 InvestorWords.com 的 Term of the day（2012/12/04）

sole proprietorship

A business structure in which an individual and his/her company are considered a single entity for tax and liability purposes.
A sole proprietorship is a company which is not registered with the state as a limited liability company or corporation.
The owner does not pay income tax separately for the company,
but he/she reports business income or losses on his/her individual income tax return.
The owner is inseparable from the sole proprietorship, so he/she is liable for any business debts.

独资企业

一种企业结构，在这种企业结构中一个个人以及他/她的公司被当作是一个单一的税收和责任实体。
独资企业是未注册为有限责任公司或企业法人的公司。
（独资企业）所有者不为公司单独支付收入所得税，但他/她需要在他/她的所得税申报表中报告营业收入或营业亏损。
所有者与独资企业是不可分离的，所以他/她需要为（独资企业）的任何商业债务承担责任。