Company與Corporation
此兩詞均可作“公司”解。通說認為“company”乃英國英語，而美國英語則用“corporation”公司。引自美國人寫、在美國出版、講美國法律的專著的下列句子——
1.
/ Your federal trademark application must be made to the Commissioner of Patents in Washington, D.C. / It should include your name, home address, citizenship and the location of your company （or those of a corporation if you have formed one to sell your product）.
——You and the Law, the Reader's Digest Association. Inc. 1980, p. 193
上列句中圓括弧內的“corporation”與圓括弧外的“company”顯然是不同的概念、具有不同的含義（而決非都指“公司”這一概念）。試想一位因任務緊迫而信筆譯來的譯者已逐詞把“company”譯做“公司”于先，則隨后戀皆怖ɑ±锏摹癱orporation”又如何譯才好呢？
其實，句子的“company”并非“公司”，“商行”是也。有書為證：
2.
Company, a flexible term. （1）A corporation. （2）An unincorporated association organized for commercial purposes.
——Cochran's Law Lexicon. 1977, Library of Congress Catalog Card Number: 72—95860
最后，必須指出：即使是美國英語，“corporation”也未“公司”而已。此詞還可以有一個較“公司”更廣的內涵——“法人”。請看：
3.
Corporation, an artificial person[法人]composed of individuals. It usually has a corporate name and perpetual duration. Sometimes its duration is a fixed term of years. It substitutes for the individuals who compose it. See also Municipal Corporation
——Ibid
附帶提一句：就上列有關詞義而論，不妨說“company”與“corporation”是一對反義詞——你說是嗎？是的，你會說，因為“company”是unincorporated的，而“corporation”則是incorporated的。再說，如果要把“公司法”譯成英語，得根據情況分別譯作“corporate law”（以美國英語讀者為對象）或“company law”（以英國英語讀者為對象）。但美國英語中，“公司法”偶爾也有作“corporation law”的：
4.
The usual term in the U.S. for the law of corporations is corporate law. The equivalent in G.B. is company law. Corporation law is a variant phrase occasionally used.