上述詞組都是有關公司的術語，它們所指的公司性質十分廣泛，其包括所有為贏利目的而設立的公司或實體，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”應為：commercial company/corporation)或貿易公司（“貿 易公司”應為：trading company/corporation)，而應為“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、經營，以創(chuàng)造社會財富、擴大社會積累，以營利為目的的法人，如工廠、商店、各種生產、經營、服務性的合作組織、公司等。其與非生產性，非營利性的“非企業(yè)法人” (non-profit corporation 或 not-for-profit corporation[2])相對。business firm則主要是指性質屬于合伙性質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).