Company與Corporation

　　此兩詞均可作“公司”解。通說認(rèn)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(nèi)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(wù)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(shí)，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(gè)較“公司”更廣的內(nèi)涵——“法人”。請(qǐng)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(guān)詞義而論，不妨說“company”與“corporation”是一對(duì)反義詞——你說是嗎？是的，你會(huì)說，因?yàn)椤癱ompany”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(jù)情況分別譯作“corporate law”（以美國英語讀者為對(duì)象）或“company law”（以英國英語讀者為對(duì)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.