corporation 公司

1.corporation 公司
A corporation is a legal entity that is created under the laws of a state designed to establish the entity as a separate legal entity having its own privileges and liabilities distinct from those of its members.
一个公司是一个法人实体，根据设计，建立一个独立的法律实体，拥有自己的特权和负债有别于其成员的实体一个国家的法律创建。

2.Articles of incorporation 公司章程
The Articles of Incorporation (sometimes also referred to as the Certificate of Incorporation or the Corporate Charter) are the primary rules governing the management of a corporation in the United States and Canada, and are filed with a state or other regulatory agency.
（有时也被称为注册证书或公司章程）的文章是在美国和加拿大的公司管理的首要规则，是与一个国家或其他监管机构提交。

3.By laws 法律
By-law can refer to a law of local or limited application passed under the authority of a higher law specifying what things may be regulated by the by-law. It can also refer to the internal rules of a company or organization.
法是指一个提出了更高的法律规定什么事情可能会由法规定的授权下，通过当地或有限应用的法律。

它也可以指一个公司或组织的内部规则。

4.Limited liability company （L.L.C）有限责任公司
A limited liability company (LLC) is a flexible form of enterprise that blends elements of partnership and corporate structures.
有限责任公司（LLC）是企业灵活的形式，融合了伙伴关系和企业结构的元素。

5.Partnership 伙伴关系
A partnership is an arrangement where parties agree to cooperate to advance their mutual interests. a partnership is formed between one or more businesses in which partners (owners) co-labor to achieve and share profits and losses .
一个合作伙伴关系安排，各方同意合作，以促进他们的共同利益。

伙伴关系是其中的一项或多项业务合作伙伴（业主）共同劳动的实现和分享利润和损失。

6.Sole proprietorship 独资
A sole proprietorship, also known as the sole trader or simply a proprietorship, is a type of business entity that is owned and run by one individual and in which there is no legal distinction between the owner and the business. The owner receives all profits (subject to taxation specific to the business) and has unlimited responsibility for all losses and debts. Every asset of the business is owned by the proprietor and all debts of the business are the proprietor's. This means that the owner has no less liability than if they were acting as an individual instead of as a business. It is a "sole" proprietorship in contrast with partnerships.
独资经营，也作为唯一的交易员或者干脆独资，就是由一个人拥有和运行，并在其中有没有法律上的区别的雇主和企业之间的业务实体类型。

雇主收到的所有利润（税收具体业务）和拥有的一切损失和债务承担无限责任。

由东主拥有的每一个业务的资产和业务的所有债务的所有人。

这意味着业主没有比少，如果他们作为一个个体，而不是作为一个企业的责任。

这是“唯一”与伙伴关系的对比独资。

7.Pass through entity 传递实体
the income of the entity is treated as the income of the investors or owners. Depending on the local tax regulations, this structure can avoid dividend tax and double taxation because only owners or investors are taxed on the revenue.
实体的收入被视为投资者或业主的收入。

这种结构可以根据当地的税收法规，避免股息税和避免双重征税，因为只有业主或投资者对财政收入的征税。

8.S corporation s公司
An S corporation, for United States federal income tax purposes, is a corporation that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code.
In general, S corporations do not pay any federal income taxes. Instead, the corporation's income or losses are divided among and passed through to its shareholders. The shareholders must then report the income or loss on their own individual income tax returns.
S类公司，美国联邦所得税的目的，是使一个有效的选举要下分章国内税收法典第1章小号纳税的公司。

在一般情况下，S公司不支付任何联邦所得税。

相反，该公司的收入或亏损分配，并通过其股东通过。

股东必须对自己个人所得税纳税申报的所得或损失的报告。

9.C corporation c公司
C corporation refers to any corporation that, under United States income tax law, is taxed separately from its owners. It is distinguished from an S corporation, which is not taxed separately. Most major companies (and many smaller companies) are treated as C corporations for U.S. income tax purposes
C类公司指，根据美国所得税法征税分别从它的拥有者的任何公司。

这是区别于一个S公司，这是不单独征税。

大多数主要的公司（以及许多小公司）被视为C 类公司为美国所得税
10.Corporate double taxation 企业双重征税
Double taxation is the imposition of two or more taxes on the same income Corporations are often also subject to double taxation, as they are taxed on their income as a legal entity and then again at the individual level when they pay distributions to their shareholders. The opposite of this is called pass-through taxation, where a business entity is not taxed as a legal entity; instead, its profits are taxed at the individual level after they have paid distributions. Business entities which benefit from pass-through taxation include S-Corporations, LLCs, and partnerships, and this is a significant advantage over other business forms which are subject to double taxation.
公司也往往受到双重征税，作为一个法律实体，因为它们是对他们的收入征税，然后在个人层面上，当他们再次向股东支付分布。

此相反的是传递通过税收，一个商业实体，是不是作为一个法律实体征税，相反，它的利润是在个人层面上征税后，他们支付的分布。

从传递通过税收受益的商业实体，包括S -公司，有限责任公司，和伙伴关系，而这是一个比其他企业受到双重征税形式的显着的优势。

11.Limited liability 有限责任
Limited liability is a concept where by a person's financial liability is limited to a fixed sum, most commonly the value of a person's investment in a company or partnership with limited liability.
有限责任是一个人的金融负债是有限的，以一个固定的数额，最常见的是一个人的公司或有限责任合伙投资的价值观念。

In other words, if a company with limited liability is sued, then the plaintiffs are suing the company, not its owners or investors. A shareholder in a limited company is not personally liable for any of the debts of the company, other than for the value of their investment in that company.
换句话说，如果一个有限责任公司被起诉，那么原告起诉该公司，而不是其所有者或投资者。

在有限责任公司的股东是没有任何公司的债务承担个人责任，比其在该公司的投资价值。

12.L.L.C operating agreement L.L.C经营协议
An operating agreement is an agreement among limited liability company ("LLC") Members governing the LLC's business, and Member's financial and managerial rights and duties.
经营协议是一个有限责任公司（“LLC”）各位理事有限责任公司的业务，和会员的财务和管理的权利和义务之间的协议。

13.Board of directors 董事会董事
A board of directors is a body of elected or appointed members who jointly oversee the activities of a company or organization.
一个董事会的选举或任命的成员共同监督的公司或组织的活动的主体。

14.Shareholder annual meeting 股东年度会议
corporate by-laws require the company to hold an annual meeting of shareholders to elect directors and officers and transact other business
企业按法律要求公司召开年度股东大会选举董事及高级职员和办理其他业务
15.Public company 大众公司
A public company is a limited liability company that offers its securities (stock/shares, bonds/loans, etc.) for sale to the general public, typically through a stock exchange, or through market makers operating in over the counter markets.
公众公司是一家有限责任公司，提供向公众出售其证券（股票/股票，债券/贷款等），通常是通过一个证券交易所，或通过操作过的场外交易市场的做市商。

16.shell company 空壳公司
A shell corporation is a company which serves as a vehicle for business transactions without itself having any significant assets or operations. Shell corporations are not in themselves illegal and have legitimate business purposes. However, they are a main component of the underground economy, especially those based in tax havens.
一个壳公司是一家以不作为商业交易的车辆本身有任何重大资产或业务。

空壳公司本身并不是非法的，合法的商业目的。

然而，他们的地下经济的主要组成部分，特别是那些总部设在避税天堂。

17.Corporate officers 企业人员
Chief Executive Officer or CEO (United States), Chief Executive or Managing director (United Kingdom, Commonwealth and some other English speaking countries) – The CEO of a corporation is the highest ranking management officer of a corporation and has final decisions over human, financial, environmental and technical operations of the corporation. The CEO is also a visionary, often leaving day-to-day operations to the President, COO or division heads. Other corporate officers such as the COO, CFO, CIO, and division heads report to the CEO. The CEO is also often the Chairman of the Board, especially in closely held corporations and also often in public corporations. Recently, though, many public companies have been separating the roles of Chairman and CEO to improve corporate governance. President and CEO is a popular combination if there is a separate chairman.
行政总裁或首席执行官（美国），行政长官或常务董事（英国，英联邦国家和其他一些英语国家）- 一家公司的首席执行官是排名最高的一家公司管理人员及以上的人力，财力的最后决定，公司的环境和技术操作。

CEO是一个有远见的，往往把日常的日常运作的总裁，首席运营官或部门主管。

其他企业人员，如首席运营官，首席财务官，首席信息官，部门主管向CEO报告。

这位首席执行官也常常董事局主席，尤其是在密切举行的公司和公营机构也经常在。

不过，最近很多上市公司的已分离董事长兼首席执行官，以改善公司治理的角色。

如果有一个单独的董事长，总裁兼首席执行官是一种流行的组合。

18.Piercing the corporate veil 揭开公司面纱
Piercing the corporate veil describes a legal decision to treat the rights or duties of a corporation as the rights or liabilities of its shareholders or directors.
揭开公司的面纱描述一个法律的决定视为其股东或董事的权利或负债的权利或法团的职责。

19.Shareholder 股东
A shareholder or stockholder is an individual or institution (including a corporation) that legally owns one or more shares of stock in a public or private corporation.
股东或股东是个人或机构（包括公司）合法拥有的一个或多个在公共或私人公司的股票。

20.Proxy vote 代理投票
Proxy voting is commonly used in corporations for voting by members or shareholders, because it allows members who have confidence in the judgment of other members to vote for them and allows the assembly to have a quorum of votes when it is difficult for all members to attend, or there are too many members for all of them to conveniently meet and deliberate.
中常用的成员或股东投票公司，代理投票，因为它允许成员谁的其他成员投票支持他们的判断有信心，并允许比较困难时，所有成员出席大会，有票的法定人数，或为所有这些有太多的成员可以方便地满足和审议。

21.Registered agent 注册代理
a business or individual designated to receive service of process (SOP) when a business entity is a party in a legal action 。

一个企业或个人指定接受服务的过程（SOP）的一个商业实体，是党在采取法律行动。

22.Controlling interest 控股权
Controlling interest in a corporation means to have control of a large enough block of voting stock shares in a company such that no one stock holder or coalition of stock holders can successfully oppose a motion.
控制在公司的兴趣手段来控制在一个公司，没有一个股票持有人或股票持有者联盟可以成功地反对议案的投票股票的足够大的块。

23.Close corporation
根据公司股东人数之多寡以及股权的流通性为标准，可以将公司分为开放型公司与闭锁型公司。

闭锁型公司（closely held corporation）是指股东人数甚寡，且股权流通性很低的公司。

美国闭锁型公司的股东往往在10人以下，但各州具体情况略有不同。

例如《加利福尼亚公司法典》第158条第1项要求，此类公司的股东不超过35人。

闭锁型公司的章程往往规定：未经老股东同意，第三人不能成为公司新股东，老股东由于死亡或者转让股份而离开公司时，老股东享有优先购买权。

因此，闭锁型公司往往被称为“法人型合伙（incorporated partnership）”
A small, closely held company can often make company-changing decisions much more rapidly than a publicly traded company.
24.Director's fiduciary duty 董事的受托责任
A fiduciary duty[1] is the highest standard of care at either equity or law. A fiduciary (abbreviation fid) is expected to be extremely loyal to the person to whom he owes the duty (the "principal"): he must not put his personal interests before the duty, and must not profit from his position as a fiduciary, unless the principal consents.
受托责任[1]无论是股权或法律的最高标准的护理。

预计将受托（简称FID）是非常忠于他欠税（“主事人”）的人：责任前，他不能把他个人的利益，必须从他作为受托人的地位没有利润，除非校长同意。

25.Activist shareholder 维权股东
An activist shareholder uses an equity stake in a corporation to put public pressure on its management.
一个激进股东利用在公司的股权，其管理的公众压力。