上述词组都是有关公司的术语，它们所指的公司性质十分广泛，其包括所有为赢利目的而设立的公司或实体，法律、新闻、印刷、娱乐、金融等，因而不能简单译为商业（“商业公司”应为：commercial
company/corporation)或贸易公司（“贸 易公司”应为：trading
company/corporation)，而应为“商事公司”[1]。business
corporation除作“商事公司”讲解外，还用作指“企业法人”，即从事生产、经营，以创造社会财富、扩大社会积累，以营利为目的的法人，如工厂、商店、各种生产、经营、服务性的合作组织、公司等。其与非生产性，非营利性的“非企业法人”
(non-profit corporation 或 not-for-profit corporation[2])相对。business
firm则主要是指性质属于合伙性质的商事公司或商事企业。
[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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