在通用文本中，company和corporation一般都可直接译为“公司”。

但在法律英语中，两者的内涵是存在区别的。

在美国公司法中，company的外延要比corporation更广。Company泛指各类公司和商业组织，而corporation指的是某一类型的company，它是独立的公司法人，具有独立的民事权利能力和行为能力。

其英文释义如下：

A corporation is a legal entity that's separate from its owners or founders. An owner refers to anyone who has stock or shares in the corporation. Corporations have the legal authority and permission to act as a single person or entity and have individual rights and privileges. Types of corporation structures include:

美国公司法中的corporation主要分为两类：

C-Corporation C类公司

Establishing an organization as a C corporation means that shareholders or owners file taxes separately from the business entity.

C类公司是由股东共同所有的独立法人，股东持有公司股票。该形式将股东投资风险限制在公司资产范围内，股东个人财产受到保护，股东个人通常不对公司债务承担责任。

S-Corporation S类公司

Filing a business as an S corporation allows you to pass income, losses, deductions and credits to shareholders. This provides the shareholders the ability to file taxes on the business with a structure similar to a general partnership.

美国股份有限公司的一种。与标准（或C）公司相比，S公司通常对小企业主更具吸引力。这是因为S公司具有一些吸引人的税收优惠，并且仍然为企业所有者提供公司的责任保护。

而company则主要分为以下几类：

Sole proprietorship个人公司: A sole proprietorship operates with one individual who handles all business operations. Sole proprietor refers to an informal commercial enterprise or company with a single owner.

General partnership普通合伙企业: A general partnership follows the same form and structure as a sole proprietorship, but has two or more individuals who work to operate the business. Both individuals assume liability for the debt and operations of the business and any misconduct that occurs from either partner.

Limited liability partnership有限责任合伙企业: A limited liability partnership (LLP) refers to a partnership business where each owner has a predetermined threshold of liability for the losses or debts of their company. The partners generally assume responsibility for their own actions and don't account for the misconduct or faults of others.

Limited liability company有限责任公司: A limited liability company (LLC) is a company that combines the structures of a partnership and a corporation. This type of company has the legal status and permissions of a corporation but follows the tax and revenue regulations of a partnership or sole proprietorship.

Corporation: Corporations refer to a specific structure and establishment of a company as a legal entity that is separate from individual owners. Corporations perform the basic functions of a company, such as providing and selling goods and services, and often operate on a larger scale.

基于company和corporation的这一区别，在翻译时，可以根据上下文，将corporation处理为“公司”或“法人”，如：

No business shall be transacted at any general meeting unless a quorum is present. Two Members being individuals present in person or by proxy or if a corporation or other nonnatural person by its duly authorised representative or proxy shall be a quorum unless the Company has only one Member entitled to vote at such general meeting in which case the quorum shall be that one Member present in person or by proxy or (in the case of a corporation or other non-natural person) by its duly authorised representative or proxy.

除非出席大会的人数达到法定人数，否则股东大会不得处理任何事务。两名股东出席（如果是个人，由其亲自出席或委托代理人出席；如果是法人或其他非自然人，由其正式授权代表或代理人出席）则构成法定人数，但如果公司只有一名有权在该股东大会上投票的股东，在这种情况下，法定人数应为亲自出席或通过代理人出席的一名股东或者（在股东为法人或其他非自然人的情况下）由其正式授权代表或代理人出席的一名股东。

转载自：红蓝律  作者：旗渡多语信息中心（出海信息服务）