上述詞組都是有關(guān)公司的術(shù)語，它們所指的公司性質(zhì)十分廣泛，其包括所有為贏利目的而設(shè)立的公司或?qū)嶓w，法律、新聞、印刷、娛樂、金融等，因而不能簡單譯為商業(yè)（“商業(yè)公司”應(yīng)為：commercial
company/corporation)或貿(mào)易公司（“貿(mào) 易公司”應(yīng)為：trading
company/corporation)，而應(yīng)為“商事公司”[1]。business
corporation除作“商事公司”講解外，還用作指“企業(yè)法人”，即從事生產(chǎn)、經(jīng)營，以創(chuàng)造社會(huì)財(cái)富、擴(kuò)大社會(huì)積累，以營利為目的的法人，如工廠、商店、各種生產(chǎn)、經(jīng)營、服務(wù)性的合作組織、公司等。其與非生產(chǎn)性，非營利性的“非企業(yè)法人”
(non-profit corporation 或 not-for-profit corporation[2])相對(duì)。business
firm則主要是指性質(zhì)屬于合伙性質(zhì)的商事公司或商事企業(yè)。
[1]“ business corporation ： One
formed for the purpose of transacting business in the widest sense of
that term，including not only trade and commerce, but
manufacturing，mining, banking, insurance, transportation, and
practically every form of commercial or industrial activity where the
purpose of the organization is pecuniary profit； contrasted with
religious，charitable, educational, and other like organizations，which
are sometimes grouped in the statutory law of a state under the general
designation of corporation not for profit. ”Cf. The Publisher's
Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p.
237, West Publishing Co. (1991).
[2] “A corporation organized for
some purpose other than making a profit, and usu. afforded special tax
treatment. " Cf. Bryan A. Gamer, Black's Law Dictionary，7th edition，at
p. 343, West Group (1999).
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