| 正面 |   公司制企业即公司,是一个法律实体。另外,股东个人不对公司的负债负责。因此股东的损失最大不超过其对公司的投资额。  | 
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| 背面 | The incorporated business, namely the corporation, is a legal entity. Stockholders are not personally liable for the debts of a corporation. Thus, the most that a stockholder may lose by investing in a corporation is the amount of his investment.  | 
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