A company is an organization which operates a business in one of these forms: A business which is owned by a single individual who is entitled to all of the profits and assumes all liabilities of the business is called a sole proprietorship.  When two or more parties share the profits and liabilities of a company it is called a partnership. Partnerships usually are "limited partnerships" in which a managing partner runs the day-to-day business while the limited partners are not involved in management decisions and enjoy limited liability. Sole proprietorships and partnerships usually adopt a company name known as a DBA or "doing business as" that company name. As business grows, the principals might want to apply for a corporate charter. The corporation formed in this process is considered to be a separate individual by law and usually provides certain tax relief, expense deductions, and liability protection to the principals involved. Corporations may be privately or publicly owned.
　　公司是經營某項業務的組織，它有兩種形式：一種是個人所有，這個人擁有全部資產并承擔所有債務。如果有兩個或更多的團體共同分享公司的利潤并承擔義務，這樣的公司被稱作合伙。合伙企業通常是"有限合伙"，也就是合伙人執行每天的經營不參與管理決策并承擔有限義務。獨資和合伙企業通常使用所有人之外的名稱作為公司的名字。隨著業務發展，公司負責人就會申請一個公司章程。在制定公司章程的過程中，公司被看作是獨立的法人，負責人通常會有一些稅務減免，費用削減和債務保護。公司可以是私有制或共有制。