لغة أنجليزية

                                A Parnership are businesses established by a singel individual with either a legal or natural personality, where the capital is divided into tradable shares . the company is responsible for any debts and obligations incurred 

:the types of paranership

                    partneeship companies:" general partnerships limited partnerships joint  ventures"   capital companies:" joint-stock companies "                                                                                 companies with a special nature :"limited liability companies limited partnerships